Hearings
United Kingdom
23 Jul 2015 (Reference to ECJ) [2015] UKUT 401 (TCC); [2016] STC 25; [2015] BVC 528, UT (TCC) (Asplin J, Judge Roger Berner)
European Union
26 Oct 2017 (Case C-90/16); EU:C:2017:814; [2017] STC 2317, ECJ
English Bridge Union Ltd v Revenue and Customs Commissioners
Additional names
Subject Matter
REVENUE — Value added tax — Exemptions — Sport and physical education — Whether contract bridge or duplicate bridge sport — Whether matter to be referred to Court of Justice for preliminary ruling — Council Directive 2006/112/EC, art 132(1)(m)
[2015] UKUT 401 (TCC); [2016] STC 25; [2015] BVC 528, UT (TCC)
EUROPEAN UNION — Revenue — Taxation
EUROPEAN UNION — Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for supplies of services closely linked to sport — Definition of ‘sport’ — Activity characterised by a physical element — Duplicate bridge
(Case C-90/16); EU:C:2017:814; [2017] STC 2317, ECJ