English Bridge Union Ltd v Revenue and Customs Commissioners

European Union – Value added tax. Article 132(1)(m) of Directive (EC) 2006/112 should be interpreted as meaning that an activity such as 'duplicate bridge', which was characterised by a physical element that appeared to be negligible, was not covered by the concept of 'sport' within the meaning of that provision. The Court of Justice of the European Union so held in a preliminary ruling in proceedings between the taxpayer company and the Revenue and Customs Commissioners (United Kingdom) concerning the taxation, for VAT purposes, of the entry fees received by the taxpayer for the duplicate bridge tournaments that it organised.

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