Judgment of the Court (Ninth Chamber) of 21 October 2021.#Finanzamt München Abteilung III v Dubrovin & Tröger GbR - Aquatics.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) and (j) – Exemptions for certain activities in the public interest – Provision of children’s or young people’s education, school or university education – School or university education – Basic swimming tuition.#Case C-373/19.