This document is an excerpt from the EUR-Lex website
Document 62016CA0090
Case C-90/16: Judgment of the Court (Fourth Chamber) of 26 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — The English Bridge Union Limited v Commissioners for Her Majesty’s Revenue & Customs (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for supplies of services closely linked to sport — Concept of ‘sport’ — Activity characterised by a physical element — Duplicate bridge)
Kawża C-90/16: Sentenza tal-Qorti tal-Ġustizzja (Ir-Raba’ Awla) tas-26 ta’ Ottubru 2017 (talba għal deċiżjoni preliminari tal-Upper Tribunal (Tax and Chancery Chamber) – ir-Renju Unit) – The English Bridge Union Limited vs Commissioners for Her Majesty’s Revenue & Customs (Rinviju għal deċiżjoni preliminari — Tassazzjoni — Taxxa fuq il-valur miżjud (VAT) — Direttiva 2006/112/KE — Eżenzjoni tal-provvisti ta’ servizzi li għandhom rabta diretta mal-prattika ta’ sport — Kunċett ta’ “sport” — Attività kkaratterizzata minn komponent fiżiku — Logħba ta’ duplicate contract bridge)
Kawża C-90/16: Sentenza tal-Qorti tal-Ġustizzja (Ir-Raba’ Awla) tas-26 ta’ Ottubru 2017 (talba għal deċiżjoni preliminari tal-Upper Tribunal (Tax and Chancery Chamber) – ir-Renju Unit) – The English Bridge Union Limited vs Commissioners for Her Majesty’s Revenue & Customs (Rinviju għal deċiżjoni preliminari — Tassazzjoni — Taxxa fuq il-valur miżjud (VAT) — Direttiva 2006/112/KE — Eżenzjoni tal-provvisti ta’ servizzi li għandhom rabta diretta mal-prattika ta’ sport — Kunċett ta’ “sport” — Attività kkaratterizzata minn komponent fiżiku — Logħba ta’ duplicate contract bridge)
ĠU C 437, 18.12.2017, p. 7–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
18.12.2017 |
MT |
Il-Ġurnal Uffiċjali tal-Unjoni Ewropea |
C 437/7 |
Sentenza tal-Qorti tal-Ġustizzja (Ir-Raba’ Awla) tas-26 ta’ Ottubru 2017 (talba għal deċiżjoni preliminari tal-Upper Tribunal (Tax and Chancery Chamber) – ir-Renju Unit) – The English Bridge Union Limited vs Commissioners for Her Majesty’s Revenue & Customs
(Kawża C-90/16) (1)
((Rinviju għal deċiżjoni preliminari - Tassazzjoni - Taxxa fuq il-valur miżjud (VAT) - Direttiva 2006/112/KE - Eżenzjoni tal-provvisti ta’ servizzi li għandhom rabta diretta mal-prattika ta’ sport - Kunċett ta’ “sport” - Attività kkaratterizzata minn komponent fiżiku - Logħba ta’ duplicate contract bridge))
(2017/C 437/09)
Lingwa tal-kawża: l-Ingliż
Qorti tar-rinviju
Upper Tribunal (Tax and Chancery Chamber)
Partijiet fil-kawża prinċipali
Rikorrenti: The English Bridge Union Limited
Konvenuta: Commissioners for Her Majesty’s Revenue & Customs
Dispożittiv
L-Artikolu 132(1)(m) tad-Direttiva tal-Kunsill 2006/112/KE, tat-28 ta’ Novembru 2006, dwar is-sistema komuni ta’ taxxa fuq il-valur miżjud, għandu jiġi interpretat fis-sens li attività, bħad-duplicate contract bridge, li hija kkaratterizzata minn komponenti fiżika li tidher negliġibbli, ma tidħolx fil-kunċett ta’ “sport” fis-sens ta’ din id-dispożizzjoni.
(1) ĠU C ##, ##.