# C_2013114EN.01001801.xml

| 20.4.2013 | EN | Official Journal of the European Union | C 114/18 |
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20.4.2013

EN

Official Journal of the European Union

C 114/18

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Judgment of the Court (Fifth Chamber) of 21 February 2013 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství

(Case C-18/12) (1)

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(Taxation - VAT - Directive 2006/112/EC - Article 132(1)(m) - Exemption - Supply of services closely linked to sport or physical education - Taking part in sporting activities of a non-organised and unsystematic nature - Municipal aquatic park)

2013/C 114/25

Language of the case: Czech

Referring court

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Parties to the main proceedings

Applicant: Město Žamberk

Applicant:

Defendant: Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství

Defendant:

Re:

Re:

Request for a preliminary ruling — Nejvyšší správní soud — Interpretation of Article 132(1)(m) 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 — Supplies of services closely linked to sport or physical education — Occasional unsystematic participation in recreational sporting activities in a swimming pool complex (aquatic park) operated by the municipality and provided with facilities for those activities

Operative part of the judgment

Operative part of the judgment

| 1. | Article 132(1)(m) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that non-organised and unsystematic sporting activities which are not aimed at participation in sports competitions may be categorised as taking part in sport within the meaning of that provision. |
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1.

Article 132(1)(m) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that non-organised and unsystematic sporting activities which are not aimed at participation in sports competitions may be categorised as taking part in sport within the meaning of that provision.

| 2. | Article 132(1)(m) of Directive 2006/112 must be interpreted as meaning that access to an aquatic park offering visitors not only facilities for engaging in sporting activities but also other types of amusement or rest may constitute a supply of services closely linked to sport. It is for the referring court to determine whether, in the light of the interpretative guidance provided by the Court of Justice of the European Union in the present judgment and having regard to the specific circumstances of the case in the main proceedings, that is the position in that case. |
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2.

Article 132(1)(m) of Directive 2006/112 must be interpreted as meaning that access to an aquatic park offering visitors not only facilities for engaging in sporting activities but also other types of amusement or rest may constitute a supply of services closely linked to sport. It is for the referring court to determine whether, in the light of the interpretative guidance provided by the Court of Justice of the European Union in the present judgment and having regard to the specific circumstances of the case in the main proceedings, that is the position in that case.

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(1)  OJ C 98, 31.3.2012.

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