Art. 132 para. 1 letter m of the VAT Directive has no direct effect, so that a non-profit organization (sports club) cannot invoke this tax exemption under Union law.
Follow-up decision to the ECJ judgment Golfclub Schloss Igling of December 10, 2020, C-488/18, EU:C:2020:1013; change in case law.
Source: haufe.de
