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Case C-90/16: 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
ECLI:EU:UNKNOWN:62016CN0090
62016CN0090
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25.4.2016
Official Journal of the European Union
C 145/23
(Case C-90/16)
(2016/C 145/29)
Language of the case: English
Referring court
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?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
OJ L 347, p. 1