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Document 62016CA0090
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)
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)
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)
OJ C 437, 18.12.2017, p. 7–7
(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:
- 26/10/2017
- Date lodged:
- 15/02/2016
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- English
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
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- Related EU case-law document 62016CJ0090
- Instruments cited in case law:
- Link
- EUROVOC descriptor:
|
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.
