H&I 2021/6:Golfclub Schloss Igling. VAT exemption supply of services closely linked to sport. No direct effect. Court of Justice

H&I 2021/6

Golfclub Schloss Igling. VAT exemption supply of services closely linked to sport. No direct effect. Court of Justice

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Essentie

Judgment of the Court of Justice in the case Golfclub Schloss Igling on the VAT exemption supply of certain services closely linked to the practice of sport or physical education, provided by non-profit organisations to persons practicing sport or physical education.

Samenvatting

In its judgment Golfclub Schloss Igling, the Court of Justice of the European Union (CJ) examined the scope of the VAT exemption for sports-related services provided by a non-profit organization. Golfclub Schloss Igling earned income from the golf facility’s operation and the organisation of events and tournaments. The golfclub argued that all its turnover ... Verder lezen? Log in om dit document te bekijken.

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