Press Release: Judgment of the Court of Justice in Case C-253/07. Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for H.M. Revenue and Customs

Author (Corporate)
Series Title
Series Details No. 75, 2008 (16.10.08)
Publication Date 16/10/2008
Content Type

Services supplied to sports clubs may, subject to certain conditions, be exempt from VAT. Services closely linked and essential to sport supplied by a non-profit-making organisation are exempt. Moreover, the true beneficiaries of those services must be persons taking part in sport.

Source Link http://curia.europa.eu/en/actu/communiques/cp08/aff/cp080075en.pdf
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