The Turnover Tax Decree Explanation Table I has been amended. The designation for mind sports as a form of active sport has lapsed as a result of the judgment of the European Court of Justice that bridge is not a sport within the meaning of the VAT Directive. As a result, the example of a space specially equipped for the practice of bridge as a sports accommodation is no longer available.
On 26 October 2017, the EU Court of Justice ruled in case C-90/16, UN 2017/54.14, that the VAT exemption for sports does not apply to competition bridge. That is why the sports designation of mind sports has been reconsidered in the decision. The amendment means that the practice of mind sports will no longer fall under the exemption of art. 11(1)(e) of the OB Act 1968 can be classified because of a negligible physical component. Mind sports include bridge, chess, checkers and go.
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