VAT on Private Educational Services in Greece: Is It Allowed Pursuant to the VAT Directive?

In this article, the author examines the compatibility of the imposition of VAT at a rate of 23% in Greece on private educational services with the VAT Directive. For this purpose, the author analyses the legislative changes taking place in Greece, and examines which educational services fall within the VAT exemption of article 132 of the VAT Directive and under which conditions.