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Document 62016CN0090

    Kawża C-90/16: Talba għal deċiżjoni preliminari mressqa mill-Upper Tribunal (Tax and Chancery Chamber) (ir-Renju Unit) fil-15 ta’ Frar 2016 – The English Bridge Union Limited vs Commissioners for Her Majesty’s Revenue & Customs

    ĠU C 145, 25.4.2016, p. 23–24 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    25.4.2016   

    MT

    Il-Ġurnal Uffiċjali tal-Unjoni Ewropea

    C 145/23

    Talba għal deċiżjoni preliminari mressqa mill-Upper Tribunal (Tax and Chancery Chamber) (ir-Renju Unit) fil-15 ta’ Frar 2016 – The English Bridge Union Limited vs Commissioners for Her Majesty’s Revenue & Customs

    (Kawża C-90/16)

    (2016/C 145/29)

    Lingwa tal-kawża: l-Ingliż

    Qorti tar-rinviju

    Upper Tribunal (Tax and Chancery Chamber)

    Partijiet fil-kawża prinċipali

    Rikorrenti: The English Bridge Union Limited

    Konvenuta: Commissioners for Her Majesty’s Revenue & Customs

    Domandi preliminari

    1)

    Liema huma l-karatteristiċi essenzjali li attività għandu jkollha sabiex din tkun “sport” fis-sens tal-Artikolu 132(1)(m) tad-Direttiva tal-Kunsill 2006/112/KE (1), tat-28 ta’ Novembru 2006 (iktar ’il quddiem id-“Direttiva tal-VAT”)? Attività għandha b’mod partikolari tinkludi element fiżiku sinjifikattiv (jew mhux insinjifikattiv) li jkun determinanti għar-riżultat tagħha jew huwa biżżejjed li din tkun tinvolvi element mentali sinjifikattiv li jkun determinanti għar-riżultat tagħha?

    2)

    Id-duplicate contract bridge huwa “sport” fis-sens tal-Artikolu 132(1)(m) tad-Direttiva tal-VAT?

    (1)  Direttiva tal-Kunsill 2006/112/KE, tat-28 ta’ Novembru 2006, dwar is-sistema komuni ta’ taxxa fuq il-valur miżjud (ĠU L 347, p. 1)

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