UK: Duplicate bridge not exempt from VAT as a “sport” | KPMG Global
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UK: Duplicate bridge not exempt from VAT as a “sport”

UK: Duplicate bridge not exempt from VAT as a “sport”

The Court of Justice of the European Union (CJEU) today issued a judgment concluding that duplicate bridge is not a “sport” for value added tax (VAT) purposes, and is not exempt from VAT under the VAT Directive.


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As noted in a related CJEU release [PDF 207 KB], the CJEU concluded that EU Member States are not barred from regarding duplicate bridge under the concept of “cultural services” within the meaning of the VAT directive.

The case is: The English Bridge Union Limited v. Commissioners for HM Revenue & Customs, C-90/16 (26 October 2017)

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