In the Czech case of Město Žamberk v Finanční ředitelství Hradci Králové (CJEU Case C-18/12) a town council operated an aquatic park including a swimming pool and a paddling pool. It reclaimed input tax on its related expenses. The tax authority rejected the claim on the basis that the supplies should be treated as exempt. The council appealed and the case was referred to the CJEU for a ruling on the interpretation of article 132(1)(m) of Directive 2006/112/EC. The CJEU held that article 132(1)(m) ‘must be interpreted as meaning that non-organised and unsystematic sporting activities which are not aimed at participation in sports competitions may be categorised as taking part in sport within the meaning of that provision’. Furthermore ‘access to an aquatic park offering visitors not only facilities for engaging in sporting activities but also other types of amusement or...
