25.4.2016   

EN

Official Journal of the European Union

C 145/23


Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 15 February 2016 — The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs

(Case C-90/16)

(2016/C 145/29)

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

Questions referred

1.

What are the essential characteristics which an activity must exhibit in order for it to be a ‘sport’ within the meaning of article 132(1)(m) of Council Directive 2006/112/EC (1) of 28th November 2006 (‘the Principal VAT Directive’)? In particular must an activity have a significant (or not insignificant) physical element which is material to its outcome or is it sufficient that it has a significant mental element which is material to its outcome?

2.

Is duplicate contract bridge a ‘sport’ within article 132(1)(m) of the Principal VAT Directive?


(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

OJ L 347, p. 1