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
- C-124/96 (Commission vs. Spain) – Exemption for services closely related sport education can not be limited to membership fees not exceeding a specified amount
- C-150/99 (Stockholm Lindöpark AB) – No general VAT Exmption for a Membership of a golf club including a wide range of additional services
- C-174/00 (Kennemer Golf) – An annual subscription fees of the members of a sport association can constitute the consideration for the services
- C-253/07 (Canterbury Hockey Club) – Services provided to legal persons/associations without legal personality are exempt
- C-18/12 (Město Žamberk) – Access to the aqua park may also be a service that is closely related to the practice of sport
- C-495/12 (Bridport and West Dorset Golf Club) – Supply of services to non-members of a golf club not excluded from VAT exemption
- C-22/15 (Commission v Netherlands) – No exemption for the rental of moorings and storage places for vessels to members of water sports associations
- C-633/15 (London Borough of Ealing) – Exemption only if it does not lead to a distortion of competition
- C-90/16 (The English Bridge Union) – Duplicate bridge is not a ‘sport’ for the purposes of the VAT Directive
- C-488/18 (Golfclub Schloss Igling) – VAT exemption for sports activities has no direct effect
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