*Bridport and West Dorset Golf Club Ltd v Revenue and Customs Commissioners

European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of arts 132(1)(m), 133(d) and 134(b) of Council Directive (EC) 2006/112 (on the common system of value added tax). The request had been made in proceedings between the United Kingdom Revenue and Customs Commissioners and Bridport and West Dorset Golf Club Ltd (Bridport) concerning the exemption from VAT of the green fee paid by players who were not members of that club in order to have access to Bridport's golf courses.

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