CELEX: 62016CN0090
Language: en
Date: 2016-02-15 00:00:00
Title: Case C-90/16: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 15 February 2016 — The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs

25.4.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 145/23
            
         Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 15 February 2016 — The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs
   (Case C-90/16)
   (2016/C 145/29)
   Language of the case: English
   
      Referring court
   
   Upper Tribunal (Tax and Chancery Chamber)
   
      Parties to the main proceedings
   
   
      Applicant: The English Bridge Union Limited
   
      Defendant: Commissioners for Her Majesty’s Revenue & Customs
   
      Questions referred
   
   
               1.
            
            
               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 (1) 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?
            
         
               2.
            
            
               Is duplicate contract bridge a ‘sport’ within article 132(1)(m) of the Principal VAT Directive?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
   
      OJ L 347, p. 1