Commissioners for Her Majesty’s Revenue and Customs v The Bridport And West Dorset Golf Club: ECJ 19 Dec 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Exemptions – Article 132(1)(m) – Supply of services closely linked to sport – Access to a golf course – Payment of golf club access charge (‘green fee’) by visiting non-members – Exclusion from the exemption – Article 133(d) – Article 134(b) – Additional income

von Danwitz P
C-495/12, [2013] EUECJ C-495/12
Directive 2006/112/EC

European, VAT

Updated: 28 November 2021; Ref: scu.519464