ECJ (Judgment) Failure to fulfill obligations – Tax on value added – Directive 2006/112 / EC – Exemptions – Article 132, paragraph 1, sub m) – Services closely associated with sport or physical education – exemption for the leasing of berths and sites for storage of boats for water sports association members through navigation or recreation activities that can not be equated with sport or physical education – exemption from income limited to members of watersports associations that do not employ staff for the provision of services – Excluded – Article 133, first paragraph d)
Citations:
ECLI:EU:C:2016:118, [2016] EUECJ C-22/15
Links:
Statutes:
Jurisdiction:
European
European, VAT
Updated: 20 May 2022; Ref: scu.560478