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Europe Daily Bulletin No. 9764

18 October 2008
Contents Publication in full By article 22 / 30
GENERAL NEWS / (eu) eu/court of justice
Services to sports clubs can be VAT exempt under certain conditions

Brussels, 17/10/2008 (Agence Europe) - According to a Court of Justice judgment delivered on 16 October, services supplied to sports clubs may be exempted from VAT. Services supplied by England Hockey, the English national hockey clubs association, to its regional members can, in theory then, be provided VAT-free. The Court points out that this exemption applies only to services closely linked to sport, thereby excluding anything of a commercial nature (C-254/07).

The matter was referred to...

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