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Roadtrip through ECJ Cases – Focus on ”Exemption supply of certain services closely linked to sport or physical education by non-profit-making organisations” (Art. 132(1)(m))

Relevant article in the EU VAT Directive 2006/112/EC 

Article in the Sixth Directive: 13(A)(1)(m)

Chapter 2 Exemptions for Certain Activities in the Public Interest

Article 132 (Exemption)
1. Member States shall exempt the following transactions:

(m) the supply of certain services closely linked to sport or physical education by nonprofit-making organisations to persons taking part in sport or physical education;

ECJ Cases decided


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