CELEX: 62012CA0495
Language: en
Date: 2013-12-19 00:00:00
Title: Case C-495/12: Judgment of the Court (Fifth Chamber) of 19 December 2013 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v Bridport and West Dorset Golf Club Limited (Taxation — VAT — Directive 2006/112/EC — Exemptions — Article 132(1)(m) — Supply of services closely linked to sport — Access to a golf course — Payment of golf club access charge ( ‘green fee’ ) by visiting non-members — Exclusion from the exemption — Article 133(d) — Article 134(b) — Additional income)

22.2.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 52/20
            
         Judgment of the Court (Fifth Chamber) of 19 December 2013 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v Bridport and West Dorset Golf Club Limited
   (Case C-495/12) (1)
   
   (Taxation - VAT - Directive 2006/112/EC - Exemptions - Article 132(1)(m) - Supply of services closely linked to sport - Access to a golf course - Payment of golf club access charge (‘green fee’) by visiting non-members - Exclusion from the exemption - Article 133(d) - Article 134(b) - Additional income)
   2014/C 52/34
   Language of the case: English
   
      Referring court
   
   Upper Tribunal (Tax and Chancery Chamber)
   
      Parties to the main proceedings
   
   
      Appellants: Commissioners for Her Majesty’s Revenue and Customs
   
      Respondent: Bridport and West Dorset Golf Club Limited
   
      Re:
   
   Request for a preliminary ruling — Upper Tribunal (Tax and Chancery Chamber) — United Kingdom — Interpretation of Articles 132(1)(m), 133(d) and 134(b) 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 — Supply of services closely linked with sport or physical education — Sale by a non-profit-making body of rights to use a golf course for a certain period of time for the purpose of playing golf.
   
      Operative part of the judgment
   
   
               1.
            
            
               Article 134(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not excluding from the exemption in Article 132(1)(m) of that directive a supply of services consisting in the grant, by a non-profit-making body managing a golf course and offering a membership scheme, of the right to use that golf course to visiting non-members of that body.
            
         
               2.
            
            
               Article 133(d) of Directive 2006/112 must be interpreted as not allowing the Member States, in circumstances such as those in the main proceedings, to exclude from the exemption in Article 132(1)(m) of that directive a supply of services consisting in the grant of the right to use the golf course managed by a non-profit-making body offering a membership scheme when that supply is provided to visiting non-members of that body.
            
         
      (1)  OJ C 32, 2.2.2013.