Is Bridge a sport for VAT purposes? The ECJ's decision in English Bridge Union v. HMRC
Published 14 November 2017 By: Sarah Bruce
Is it sport if I'm not out of breath?
In order to be classified as a sport for VAT purposes and benefit from the VAT exemption for sports and physical education, the ECJ judgment states that an activity must involve a certain amount of physical activity. Unusually, the ECJ's decision contradicted the opinion2 given by Advocate General Szpunar earlier this year, which had concluded that the activity in question (a competitive card game) was likely a sport.
This article examines:
The background to the decision
Tribunal cases and the referral to ECJ
Implications for other sports
Impact for the English Bridge Union
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- Tags: English Bridge Union | European Court of Justice (ECJ) | European Union (EU) | HRRC | Tax | United Kingdom (UK) | Value Added Tax
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