CELEX: 62012CN0018
Language: en
Date: 2012-01-16 00:00:00
Title: Case C-18/12: Reference for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 January 2012 — Město Žamberk v Finanční ředitelství v Hradci Králové

31.3.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 98/12
            
         Reference for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 January 2012 — Město Žamberk v Finanční ředitelství v Hradci Králové
   (Case C-18/12)
   2012/C 98/19
   Language of the case: Czech
   
      Referring court
   
   Nejvyšší správní soud
   
      Parties to the main proceedings
   
   
      Applicant: Město Žamberk
   
      Defendant: Finanční ředitelství v Hradci Králové
   
      Questions referred
   
   
               1.
            
            
               May non-organised, unsystematic and recreational sporting activities which can be carried on in that manner in an open-air swimming-pool complex (for instance, recreational swimming, recreational playing of ball games, etc.) be regarded as the exercise of sport or physical education within the meaning of Article 132(1)(m) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (1)
               
            
         
               2.
            
            
               In the event of an affirmative answer to Question 1, is the supply for consideration of access to such an open-air swimming-pool complex, which offers its visitors the above-mentioned opportunity of exercising sporting activities, although alongside other kinds of amusement or recreation, to be regarded as a service closely linked to sport or physical education supplied to persons taking part in sporting or physical education activities within the meaning of that provision of Directive 2006/112/EC, and hence as a service exempted from value added tax in so far as it is supplied by a non-profit-making organisation and the other conditions under that directive are satisfied?
            
         
      (1)  OJ 2006 L 347, p. 1.