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
Latest Posts in "European Union"
- Pierrakakis at ECOFIN: Innovation and Digitalization as Europe’s Competitiveness Drivers
- Three Plead Guilty in €6.5 Million Tax Evasion and Money Laundering Case
- Transfer Pricing Adjustments and VAT Implications: Impact of Recent CJEU Decisions
- VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott
- Impact of New EU VAT Framework on Italian Distance Sales and Imported Goods
