Since request for an initial governing shows, an element of the proceedings concern a prospective VAT difference having operating college tuition into the purchase of classification B and you will group C1 driving licences. Driving licence kinds are presently harmonised inside the Eu legislation pursuant to help you Directive /EC of your European Parliament as well as the Council from towards riding licences. ( twelve ) Group B issues autos and you will vans, ( 13 ) and you may class C1 white-duty cars. ( fourteen )
These vehicles are utilized normally towards carriage of goods by road for idea, which means that to own top-notch pastime
As to the category B driving licence, this is the earliest group of riding permit required to push traveler vehicles meant for private fool around with. Carrying one to sounding permit tends to be, because the Foreign language Government cards, necessary to exercise particular specialities, like taking taxi features. Can it be thus needed to esteem writing tuition just like the professional training?