31.3.2012

Official Journal of the European Union

C 98/12

(Case C-18/12)

2012/C 98/19

Language of the case: Czech

Referring court

Parties to the main proceedings

Applicant: Město Žamberk

Defendant: Finanční ředitelství v Hradci Králové

Questions referred

1.May non-organised, unsystematic and recreational sporting activities which can be carried on in that manner in an open-air swimming-pool complex (for instance, recreational swimming, recreational playing of ball games, etc.) be regarded as the exercise of sport or physical education within the meaning of Article 132(1)(m) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (1)

2.In the event of an affirmative answer to Question 1, is the supply for consideration of access to such an open-air swimming-pool complex, which offers its visitors the above-mentioned opportunity of exercising sporting activities, although alongside other kinds of amusement or recreation, to be regarded as a service closely linked to sport or physical education supplied to persons taking part in sporting or physical education activities within the meaning of that provision of Directive 2006/112/EC, and hence as a service exempted from value added tax in so far as it is supplied by a non-profit-making organisation and the other conditions under that directive are satisfied?

(1) OJ 2006 L 347, p. 1.