COURT OF JUSTICE OF THE EU / Taxation

Duplicate bridge not a 'sport' within meaning of VAT directive

Strasbourg, 26/10/2017 (Agence Europe)

On Thursday 26 October (Case C-90/16), the judges of the Court of Justice of the European Union (CJEU) ruled that duplicate bridge is not covered by the notion of "sport" within the meaning of Directive 2006/112/EC on the common system of value-added tax (hereafter 'VAT directive') and that this activity may therefore not be exempted from this tax.

The English Bridge Union (EBU) is a body that governs the practice of duplicate bridge, a variety of bridge, in England.  It organises paid...