A new view of the definition of sport in the Court of Justice's decision-making practice?

Abstract

In the judgment of 26 October 2017 in The English Bridge Union Limited against the Commissioners for Her Majesty's Revenue and Customs (C-90/16) [1], the Court of Justice of the European Union dealt with a very interesting question as to whether a sporting bridge can be included under the notion of sport and can be granted exemption from VAT within the meaning of Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax.

Keywords

• new view
• definition
• sport
• Court of Justices
• decision-making practice