European Union – Value added tax. The concept of 'school or university education', within the meaning of art 132(1)(i) and (j) of Council Directive (EC) 2006/112 should be interpreted as not covering motor vehicle driving tuition provided by a driving school, such as that at issue in the main proceedings, for the purpose of acquiring driving licences for vehicles in categories B and C1 referred to in art 4(4) of that directive. The Court of Justice of the European Union so held in proceedings concerning the refusal by the German tax office to exempt from VAT, services relating to motor vehicle driving tuition provided by the taxpayer driving school for the purpose of acquiring driving licences for vehicles in categories B and C1 referred to in art 4(4) of that directive.