Language of document :

Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 15 February 2016 – The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs

(Case C-90/16)

Language of the case: English

Referring court

Upper Tribunal (Tax and Chancery Chamber)

Parties to the main proceedings

Applicant: The English Bridge Union Limited

Defendant: Commissioners for Her Majesty’s Revenue & Customs

Questions referred

What are the essential characteristics which an activity must exhibit in order for it to be a "sport" within the meaning of article 132(1)(m) of Council Directive 2006/112/EC1 of 28th November 2006 ("the Principal VAT Directive")? In particular must an activity have a significant (or not insignificant) physical element which is material to its outcome or is it sufficient that it has a significant mental element which is material to its outcome?

Is duplicate contract bridge a "sport" within article 132(1)(m) of the Principal VAT Directive?



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1 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

OJ L 347, p. 1