The advocate general at the CJEU has concluded that contract bridge is a sport for the purposes of the EU VAT directive.
The advocate general at the CJEU has concluded that contract bridge is a sport for the purposes of the EU VAT directive. In a non-binding opinion on The English Bridge Union v HMRC (Case C-90/16), which precedes the judgment of the court, the advocate general arrived at a broad definition of ‘sport’, which need not include a physical element but can involve the training of mental fitness.
At issue is whether fees paid for entry into tournaments organised by the English Bridge Union are linked to sport and therefore exempt from VAT. HMRC does not regard contract bridge as a sport and has refused to refund VAT paid on the fees. It remains to be seen whether the CJEU will follow the advocate general’s opinion.
The advocate general at the CJEU has concluded that contract bridge is a sport for the purposes of the EU VAT directive.
The advocate general at the CJEU has concluded that contract bridge is a sport for the purposes of the EU VAT directive. In a non-binding opinion on The English Bridge Union v HMRC (Case C-90/16), which precedes the judgment of the court, the advocate general arrived at a broad definition of ‘sport’, which need not include a physical element but can involve the training of mental fitness.
At issue is whether fees paid for entry into tournaments organised by the English Bridge Union are linked to sport and therefore exempt from VAT. HMRC does not regard contract bridge as a sport and has refused to refund VAT paid on the fees. It remains to be seen whether the CJEU will follow the advocate general’s opinion.
