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
Bailii
Directive 2006/112/EC
European, VAT
Updated: 28 November 2021; Ref: scu.519464
