CELEX: 62016CA0090
Language: en
Date: 2017-10-26 00:00:00
Title: Case C-90/16: Judgment of the Court (Fourth Chamber) of 26 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — The English Bridge Union Limited v Commissioners for Her Majesty’s Revenue & Customs (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for supplies of services closely linked to sport — Concept of ‘sport’ — Activity characterised by a physical element — Duplicate bridge)

18.12.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 437/7
            
         Judgment of the Court (Fourth Chamber) of 26 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — The English Bridge Union Limited v Commissioners for Her Majesty’s Revenue & Customs
   (Case C-90/16) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Exemption for supplies of services closely linked to sport - Concept of ‘sport’ - Activity characterised by a physical element - Duplicate bridge))
   (2017/C 437/09)
   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
   
      Operative part of the judgment
   
   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 an activity such as duplicate bridge, which is characterised by a physical element that appears to be negligible, is not covered by the concept of ‘sport’ within the meaning of that provision.
   
      (1)  OJ C 145, 25.4.2016.