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SVInfo
- Referral date: 15-02-2016
- Show case reference
- Opinion date: 15-06-2017
- Ruling date: 26-10-2017
- AG: Szpunar
References in this case
- C-144/13 - VDP Dental Laboratory
- C-154/13 - X
- C-18/12 - Mesto Žamberk
- C-22/15 - Commission v Netherlands
- C-253/07 - Canterbury Hockey Club and Canterbury Ladies Hockey Club
- C-284/03 - Temco Europe
- C-495/12 - The Bridport and West Dorset Golf Club
- C-550/14 - Envirotec Denmark
- C-592/15 - British Film Institute
Highlight in text
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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