VAT on school and university teaching activities

School and university education activities provided by the following establishments are exempt from VAT:

  • Public establishments of 1st degree (primary), 2nd degree (secondary) or higher, as well as comparable establishments of the private sector.
  • Public sector institutions providing university education. as well as the private establishments referred to in Articles L 613-7, L 714-2 and L 718-16 of the Education Code.
  • Public or private technical schools which provide technical or vocational education at the second level or higher (apprenticeship training centers, in particular).
  • Providing agricultural education and vocational training organized by the law of 2 August 1960.

Public or private organizations governed by Articles L 444-1 to L 444-11 of the Education Code and subsequent texts which provide distance education for primary, secondary, technical or higher education.

VAT on teaching activities remunerated directly by students

The courses or lessons pertaining to school, university, professional, artistic or sports education and given by natural persons who receive their remuneration directly from their students are exempt from VAT provided that the teacher exercises his activity without the help of ‘no employee, directly or indirectly.

If the teacher uses employees, the lessons are subject to VAT.

This exemption applies in particular to courses and lessons relating to:

  • School education such as mathematics, French, geography, history, etc.

This is aimed at primary, secondary and higher education provided in public and private establishments.

  • University education,
  • Vocational education,
  • Artistic lessons such as singing, dancing, guitar, piano,

Sports lessons such as tennis, judo, swimming. Certain disciplines not recognized by the ministry in charge of sports are however excluded from the exemption, such as yoga for example. The use of the Tax calculator comes quite useful in this case.

VAT on driving education activities

Institutions of education of driving (driving schools) and the boat pilot or aircraft are subject to VAT.

VAT on teaching activities in sports disciplines

Educational establishments in sports (tennis, judo, sailing, etc.), apart from the cases of exemption presented above, are subject to VAT.

VAT on yoga and bridge teaching activities

Certain disciplines are excluded from the VAT exemption. this is the case of yoga which is not recognized as a sports discipline by the ministry in charge of sports. The principle is the same for all other unrecognized disciplines.

Paid bridge teaching activities are subject to VAT, regardless of whether the remuneration is paid by the students directly or by the club. VAT is also applicable when the exercise of the activity gives rise to the reimbursement of expenses.

VAT on teaching activities in language schools and laboratories

The activities of teaching provided in language schools and language laboratories are subject to VAT.

VAT on dance and music teaching activities

Natural or legal persons who operate a real dance education establishment or who provide music lessons, with the help of one or more employees, are liable to VAT.

VAT on riding teaching activities

The riding lessons given by equestrian centers run under normal profitability conditions and equestrian associations operating in lucrative conditions are taxed for VAT at the standard rate.


Top Benefits to Hiring a NetSuite Partner Rather Than Using NetSuite Direct

The announcement from NetSuite, a company founded by Evan Goldberg and Larry Ellison, is less about the arrival of a specific product and more about a series of partnerships, services, applications and technology enhancements designed to meet customer demands by largest global companies. The positioning represents a change in itself, since it moves NetSuite implementation from its user base which, since its creation in 1998, has largely consisted of small and medium-sized businesses. “One of the things NetSuite Unlimited includes is a new partnership with service company Accenture,” NetSuite CEO Zach Nelson said in an interview.

Accenture has created an enterprise resource planning (ERP) application within NetSuite software,” he said. “In addition, NetSuite app has started to deploy Oracle’s Exadata DataBase Machine solution in its own data center, so that it can perform joint operations with applications running in the company’s data center,” said Zach Nelson. . “Ultimately, Exadata could support larger instances of applications owned by NetSuite customers, and support more resource-intensive workloads, such as in e-commerce for example,” added the CEO of NetSuite.

NetSuite ecommerce does not expect to replace equivalent solutions from SAP and Oracle to become the premier ERP system for large enterprises. On the other hand, the seller intends to serve as the second pillar in a “two-thirds” ERP strategy, according to which his software could be deployed in an SAP subsidiary or with a new Oracle reseller setting up in the world, to link it to the main ERP core. Microsoft, Epicor, and other ERP system vendors have adopted a similar marketing strategy.

In addition, Qualcomm would have signed a contract to use NetSuite in certain situations. NetSuite’s software “gives us the opportunity to centralize certain elements of our Suite commerce systems and further simplify the management process,” said Peter Rubbernecker, vice president of information technology at Qualcomm, in a statement. NetSuite Consultant also intends to extend an agreement signed with e-commerce company Group on. The “good-deal-of-the-day” site could be found on NetSuite and supply 26 international markets. “The solution would replace hundreds of spreadsheets with a single hosted ERP system.

Paul Maritz, CEO of VMware was the first speaker on this second day of EMC World 2011 in Las Vegas. No announcements from the company, but a vision where it is necessary to rethink IT and especially the different layers of traditional IT. Very oriented towards the hybrid cloud as indicated by Joe Tucci the day before, Paul Maritz has declined VMware’s proposals on all the bricks (security with Vshield, switching with Vswitch, automation and design with vCloud Director) that make up this environment. All the components are there to reassure and support the undecided to the cloud. He indicated “mentalities must change and have changed in IT” and added that the next work of VMware will focus on supporting the post PC era and more particularly around the smartphone. “Companies will no longer have to pay for a phone for their employees, but they will ‘virtualize’ their smartphones.” This virtualization will have to be accompanied by the implementation of security rules and specific use. “You must be able in your private life to


The Watford Football Club England

Giampaolo and Gino Pozzo are, and were one of the first families in the world to own clubs in England, Spain and Italy at the same time and although in the Premier League, what the Pozzo family does seems little, they managed to turn Watford into one of the top ten teams in the country in just a few years. A great success that many in England have called “epic”. Fourteen borrowing players from Udinese and Granada, important endings and goals achieved. The Gino Pozzo management of Watford was this and much more. And still important and frequent changes in the bleachers: Gianfranco Zola, Giuseppe Sannino, Oscar Garcia, Billy McKinlay, Slavisa Jokanovic, Quique Sánchez Flores, six coaches between July 2012 and May 2015, until the arrival in May 2016 of another Italian coach, Walter Mazzarri, with great results in the 2016-2017 season, to then leave, while Raffaele Riva remained the executive president. The link between Raffaele Riva and Watford is very strong. Read more: Raffaele Riva Watford get the latest news on Raffaele Riva and the Watford Football Club Premier League 2016-2017 football results.

Although Giampaolo Pozzo is the owner of Watford’s organization chart, he is entrusted to his son Gino. As for Udinese that Giampaolo lets the technical and commercial part be followed by his sons, Gino and Magda. “With Udinese I suffered, but also enjoyed a lot and my dream is to win something very important”, said Giampaolo Pozzo. An attachment to the team and to society constantly shown, in the company and with the facts.

Giampaolo Pozzo is one of those presidents “to be protected”, said a coach who knew him very well, Francesco Guidolin, from 2010 to 2014 at the helm of of Udinese, protagonist of historic goals and results with the Juventus club. The sports management of the Pozzo family, in particular of Giampaolo Pozzo and Gino Pozzo has been recognized at Italian and international level. A historic family that has known how to revive the numerous clubs. Just think that in 2015 the Savoy fans – club of the city of Torre Annunziata – they had invoked the intervention of the Pozzo family to save the team. Through the creation of a dedicated post on the Facebook group of fans of the team, everyone was asked to write to Giampaolo Pozzo, who in the past was said to have already been interested in the club, to convince him to invest and raise the fate of this club. A curious case and, without a doubt, a demonstration of the esteem that Italian football fans have for the Pozzo family. Not just football. Because if the Friulian territory calls, the Pozzo family answers. In 2009 Giampaolo Pozzo, together with other investors, intervened for the historic basketball club of Udine, the Pallalcesto Amatori Udine, known as Snaidero, to avoid its bankruptcy.




Native to the west coast of the U.S. and Canada, Dungeness crab has long been a favorite of Pacific Northwest chefs. Growing in popularity, word of this secret delicacy has spread and Pacific Seafood is thrilled to bring dungeness crab for sale to lovers worldwide. Some compare the crab’s meat to that of a Maine lobster, but more tender. Its sweet, delicate flavor is perfect steamed and dipped in melted butter, or as the highlight of your favorite salad, pasta dish, or crab cake recipe.

These sought-after West Coast crustaceans don’t yield their sweet meat easily. Cooking, cleaning, cracking, and shelling crab is a chore.


Clarified Butter

Crab Louis Salad

Dungeness Crab Cakes

Dungeness Crab Mac n Cheese

Dungeness Crab Roll

Hot Crab Dip




Melt butter in a 1-quart saucepan over low heat, without stirring, 10-15 minutes or until melted and solids separate from the fat.

Remove from heat; let stand 5 minutes. Skim off foam. Slowly pour off the clear yellow liquid, leaving behind the residue of milk solids that have settled to the bottom of the pan. Pour into a warmed cup and serve with warm crab legs.

To cook crab: Bring water to a simmer and add dungeness crab headfirst to water. Cook 1 ½ to 2 ½ pound crabs about 15 minutes, and 3-pound crabs about 20 minutes. Strain cooked crabs into a colander and rinse briefly under cool water. Serve with clarified butter



2 heads butter leaf lettuce, shredded

1 ½ lbs cooked lump crab meat – Buy Now!

4 eggs, hard-boiled, peeled and quartered

2 tomatoes, chopped

2 avocado, pitted, peeled and sliced|

1 lemon, quartered


1 cup mayonnaise

¼ cup ketchup-based chili sauce

¼ cup minced scallion

2 Tbsp minced green olives

2 tsp fresh lemon juice

1 tsp Worcestershire sauce

1 tsp bottled horseradish

salt and pepper to taste


To Prepare Dressing:

In a small bowl, combine all dressing ingredients.

Set aside.

To Prepare Salad:

Place lettuce on a large platter or divide among 4 individual serving plates.

Top with crab, eggs, tomatoes, avocado, and lemon dividing evenly.

Serve to dress alongside.



1 lb Pacific Seafood dungeness crabmeat – Buy Now!

½ cup of mayonnaise

1 egg, beaten

2 cups Panko

3 Tbsp fresh chives, chopped

1 ½ Tbsp fresh parsley, chopped

2 ½ tsp lemon juice

½ tsp cayenne pepper

1 tsp Lemon Zest


In a small bowl, mix together mayonnaise, egg, and lemon juice.

In a medium bowl, lightly toss together Dungeness Crabmeat, chives, parsley, cayenne pepper, lemon zest, and panko. Gently fold in mayonnaise mixture.

Cover and refrigerate for 1 hour.

Shape mixture into 8 crab cakes, about a ½ cup each.

Preheat a large nonstick pan to medium heat and coat with canola oil. When the oil is hot, place crab cakes in the pan and cook until golden brown, about 3-5 minutes on each side.

Serve immediately.

*Optional: serve with tartar sauce and lemon wedges


Top 6 uses for letter pads

Everyone uses letter pads these days.  Letter pads are the medium of written communication in both the corporate and creative worlds. Be it a lone individual or a business enterprise, everyone needs a letter pad. And why? It’s time we know.

What are letter pads?

Letter pads are a bunch of loose letter papers bound together and backed by a cardboard sheet. They come as a “pad” or collection of loose sheets.

Letter pads are a part of both professional and personal stationery. They are designed attractively and printed on high -quality paper.

What is the difference between a letter pad and a letterhead?

A letter pad is a collection of sheets of paper while a letterhead refers to a single sheet. A letter pad is often a sheet of blank paper with minimal design. when the letter pads papers are embossed or printed with the company logo, they become the company’s letterheads.

A letterhead is a product with company branding while the letter pad may or may not be branded with the company logo.

Letter pads are a part of the company’s stationery items that are very much needed for office use.

Why do we need letter pads?

Every office or individual needs letter pads for the following reasons.

  1. Letter pads are used to take work notes and circulate it in the office

At the office, letter pads are used quickly jot down notes during meetings or discussions and circulate it to others in the team. Since the letter pads are of A4 size, they can contain a lot of information.

  1. Letter pads can be used to hand over instructions to others

When important instructions are to be given, they are often typed o written in the official letter pad. When the communication comes on the official letter pad, it carries more weight and is taken seriously.

  1. Letterpads are ideal for personal communication

People of high stature and status often have their own custom letterpads for their personal communication. These letterpads come embossed with their initials or crest to indicate their identity.

  1. Letterpads can be used to express one’s creativity

Artists and fashion designers need a medium to express their creativity. And that is their own specially-designed letter pad. They can use the letter pad to unleash their creativity. They can express their artistic talent with aesthetic borders and designs on the outline of the letter pad.

  1. Letterpads can be used to indicate the professional status

Doctors, lawyers, and chartered accountants need their own customized letterpads. These letterpads must be printed with their name, professional qualification, license number, accreditation, etc. Such letterpads are a must for these professionals as they add dignity to their profession.

Now that we are convinced that letterpads are a must for any profession, let us look at some tips in printing high-quality letterpads.

Tips to print the best letterpads

Follow these tips to get letterpads of high quality printed for your company.

  1. Decide whether you are going to design your own letter pad or get it designed from a professional print provider.
  2. Identify an expert print provider with an in-house design facility.
  3. Choose from their range of available templates or ask them to design one especially for you at extra cost.
  4. Provide all the details like name, address, etc
  5. Send the logos in .png format with high resolution.
  6. Double-check and proof-read all details before printing
  7. Choose a good quality paper like Bond paper for printing your letter pads
  8. Print letter pads in minimal quantity at first for trial. After you are satisfied, you can print them in bulk at marginal cost.

Letter pads are the right stationery to act as your medium for business communication and branding.