Riflessioni sull’efficacia delle sentenze interpretative della CGUE, a margine della sentenza sull’imponibilità IVA delle lezioni di guida

In case C-449/17, the ECJ ruled that the concept of “school or university education”, within the meaning of Article 132(1)(i) and (j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as not covering motor vehicle driving tuition provided by a driving school. Therefore, vehicle driving tuition is to be considered taxable for VAT purposes. The Italian Revenue Agency recognized ex tunc effects to the aforementioned interpretative ruling of the ECJ, pursuant to Article 264 TFEU, demanding VAT not collected theretofore. The case taken into account brings to the attention the question of the effects of the interpretative judgments of the Court of Justice, in the case of (potential) conflict with the internal law of a Member State.