# C_2014052EN.01002002.xml

| 22.2.2014 | EN | Official Journal of the European Union | C 52/20 |
| --- | --- | --- | --- |

22.2.2014

EN

Official Journal of the European Union

C 52/20

---

Judgment of the Court (Fifth Chamber) of 19 December 2013 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v Bridport and West Dorset Golf Club Limited

(Case C-495/12) (1)

1

(Taxation - VAT - Directive 2006/112/EC - Exemptions - Article 132(1)(m) - Supply of services closely linked to sport - Access to a golf course - Payment of golf club access charge (‘green fee’) by visiting non-members - Exclusion from the exemption - Article 133(d) - Article 134(b) - Additional income)

2014/C 52/34

Language of the case: English

Referring court

Referring court

Upper Tribunal (Tax and Chancery Chamber)

Parties to the main proceedings

Parties to the main proceedings

Appellants: Commissioners for Her Majesty’s Revenue and Customs

Appellants:

Respondent: Bridport and West Dorset Golf Club Limited

Respondent:

Re:

Re:

Request for a preliminary ruling — Upper Tribunal (Tax and Chancery Chamber) — United Kingdom — Interpretation of Articles 132(1)(m), 133(d) and 134(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Exemptions — Supply of services closely linked with sport or physical education — Sale by a non-profit-making body of rights to use a golf course for a certain period of time for the purpose of playing golf.

Operative part of the judgment

Operative part of the judgment

| 1. | Article 134(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not excluding from the exemption in Article 132(1)(m) of that directive a supply of services consisting in the grant, by a non-profit-making body managing a golf course and offering a membership scheme, of the right to use that golf course to visiting non-members of that body. |
| --- | --- |

1.

Article 134(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not excluding from the exemption in Article 132(1)(m) of that directive a supply of services consisting in the grant, by a non-profit-making body managing a golf course and offering a membership scheme, of the right to use that golf course to visiting non-members of that body.

| 2. | Article 133(d) of Directive 2006/112 must be interpreted as not allowing the Member States, in circumstances such as those in the main proceedings, to exclude from the exemption in Article 132(1)(m) of that directive a supply of services consisting in the grant of the right to use the golf course managed by a non-profit-making body offering a membership scheme when that supply is provided to visiting non-members of that body. |
| --- | --- |

2.

Article 133(d) of Directive 2006/112 must be interpreted as not allowing the Member States, in circumstances such as those in the main proceedings, to exclude from the exemption in Article 132(1)(m) of that directive a supply of services consisting in the grant of the right to use the golf course managed by a non-profit-making body offering a membership scheme when that supply is provided to visiting non-members of that body.

---

(1)  OJ C 32, 2.2.2013.

1

---