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Document 62012CA0495
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)
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)
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)
OJ C 52, 22.2.2014, p. 20–21
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 19/12/2013
- Date lodged:
- 05/11/2012
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- English
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- Select all documents mentioning this document
- Instruments cited in case law:
- Link
- EUROVOC descriptor:
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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
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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. |
