Opinion of Advocate General Szpunar in the case The English Bridge Union.
Among the characteristics 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 a physical element is not necessary. Duplicate contract bridge as the activity at issue in the main proceedings is a ‘sport' within the meaning of Article 132(1)(m) of the VAT Directive.
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