Case C-633/15: Judgment of the Court (Fourth Chamber) of 13 July 2017 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — London Borough of Ealing v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions of supplies of services closely linked to sport — Article 133 — Exclusion of the exemption in the event of a risk of distortion of competition to the disadvantage of commercial enterprises subject to VAT — Services supplied by non-profit making organisations governed by public law)
Date: 2017-07-13
Institutions: Court of Justice
Subjects: VAT, non-profit organisation, provision of services, public institution, restriction on competition, sports body, tax exemption








C_2017293EN.01000301.xml










4.9.2017   


EN


Official Journal of the European Union


C 293/3





Judgment of the Court (Fourth Chamber) of 13 July 2017 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — London Borough of Ealing v Commissioners for Her Majesty’s Revenue and Customs
(Case C-633/15) (1)

((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Exemptions of supplies of services closely linked to sport - Article 133 - Exclusion of the exemption in the event of a risk of distortion of competition to the disadvantage of commercial enterprises subject to VAT - Services supplied by non-profit making organisations governed by public law))
(2017/C 293/03)
Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings


Applicant: London Borough of Ealing

Defendant: Commissioners for Her Majesty’s Revenue and Customs

Operative part of the judgment







1.


The second paragraph of Article 133 of Council Directive 2006/112 of 28 November 2006 on the common system of value added tax must be interpreted as not precluding the legislation of a Member State from providing that compliance with the condition laid down in point (d) of the first paragraph of Article 133 of that directive is a prerequisite for the grant of a VAT exemption to bodies governed by public law that supply services closely linked to sport or physical education, within the meaning of Article 132(1)(m) of that directive, even though, on the one hand, on 1 January 1989 that Member State did not apply VAT to all those supplies of services and, on the other, the supplies of services at issue were not exempted from VAT before the requirement of compliance with that condition was imposed.










2.


The second paragraph of Article 133 of Directive 2006/112 must be interpreted as precluding national legislation, such as that at issue in the main proceedings, where that legislation provides that compliance with the condition laid down in point (d) of the first paragraph of Article 133 of that directive is a prerequisite for the grant of a VAT exemption to non-profit making organisations governed by public law making supplies of services closely linked to sport or physical education, within the meaning of Article 132(1)(m) of that directive, but fails also to apply that condition to non-profit making organisations other than those governed by public law that make such supplies of services.






(1)  OJ C 59, 15.2.2016.