Reference for a preliminary ruling from Upper Tribunal in the case The English Bridge Union.

What are the essential characteristics which an activity must exhibit in order for it to be a "sport" within the meaning of article 132(1)(m) of Council Directive 2006/112/EC of 28th November 2006 ("the Principal VAT Directive")? In particular must an activity have a significant (or not insignificant) physical element which is material to its outcome or is it sufficient that it has a significant mental element which is material to its outcome? Is duplicate contract bridge a "sport" within article 132(1)(m) of the Principal VAT Directive?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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