Bridge a sport for VAT purposes, says AG opinion

Mental element alone can satisfy definition of sport

19 Jun 2017

Bridge is a sport and should qualify for tax exemptions under EU law, an advocate general of the European Court of Justice has opined after confirming that a significant physical element was not necessary for an activity to be considered a sport.

Advocate General Szpunar said for an activity to be a sport within the meaning of Council Directive 2006/112/EC (VAT directive) it was ‘sufficient that the activity has a significant mental element which is material to its outcome’, yet a significant physical element ‘is not necessary’.

He went on to conclude that bridge – a ca...

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