The English Bridge Union. Concept of sport. Physical element is not necessary. Duplicate contract bridge. Advocate General

Opinion of Advocate General Szpunar in the case The English Bridge Union.

Among the characteristics an activity must exhibit in order for it to be a ‘sport' within the meaning of Article 132(1)(m) of Council Directive 2006/112/EC a physical element is not necessary. Duplicate contract bridge as the activity at issue in the main proceedings is a ‘sport' within the meaning of Article 132(1)(m) of the VAT Directive. 

C-90/16

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