Golfclub Schloss Igling (Judgment): ECJ 10 Dec 2020

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112 / EC – Article 132, paragraph 1, sub m) – Exemption of ‘certain supplies of services having a close link with the practice of sport or physical education ‘- Direct effect – Concept of’ non-profit organizations ‘

Citations:

ECLI:EU:C:2020:1013, C-488/18, [2020] EUECJ C-488/18, [2019] EUECJ C-488/18_O

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 25 October 2022; Ref: scu.660724