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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)
ECLI:EU:UNKNOWN:62016CA0090
62016CA0090
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18.12.2017
Official Journal of the European Union
C 437/7
(Case C-90/16) (<span class="super note-tag">1</span>)
((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
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.
(<span class="super note-tag">1</span>) OJ C 145, 25.4.2016.