Bridge, you know that card game, is not a sport for VAT. At least, that’s what the Court of Justice has ruled in its ruling in the English Bridge Union Limited case . According to the Court, you can only speak of “sport” if it concerns an activity that is accompanied by a ” not negligible physical component “. And that is not the case with Bridge, according to the Court. Furthermore, no definition can be found in Dutch law, nor in the European VAT Directive, and thus again room for interpretation and discussion.
Source Steven Heijting
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