Opinion of Advocate General Szpunar delivered on 15 June 2017.#The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for supplies of services closely linked to sport — Definition of ‘sport’ — Activity characterised by a physical element — Duplicate bridge.#Case C-90/16.

Record

Official report CELEX 62016CC0090 from European Union at Court of Justice of the European Union. Dated 15 June 2017. Status: decided.

Timeline

1. 15 June 2017

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Advocate General Szpunar delivered on 15 June 2017.#The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for supplies of services closely linked to sport — Definition of ‘sport’ — Activity characterised by a physical element — Duplicate bridge.#Case C-90/16.

  judgment · EN · 15 June 2017

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• Schlussanträge des Generalanwalts M. Szpunar vom 15. Juni 2017.#The English Bridge Union Limited gegen Commissioners for Her Majesty's Revenue & Customs.#Vorabentscheidungsersuchen des Upper Tribunal (Tax and Chancery Chamber).#Vorlage zur Vorabentscheidung – Steuerrecht – Mehrwertsteuer – Richtlinie 2006/112/EG – Befreiung von Dienstleistungen, die in engem Zusammenhang mit Sport stehen – Begriff ‚Sport‘ – Tätigkeit, die durch eine körperliche Komponente gekennzeichnet ist – Duplicate-Bridge.#Rechtssache C-90/16.

  judgment · DE · 15 June 2017

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• Conclusões do advogado-geral M. Szpunar apresentadas em 15 de junho de 2017.#The English Bridge Union Limited contra Commissioners for Her Majesty's Revenue & Customs.#Pedido de decisão prejudicial apresentado pelo Upper Tribunal (Tax and Chancery Chamber).#Reenvio prejudicial — Fiscalidade — Imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Isenção das prestações de serviços que têm uma relação estreita com a prática de desporto — Conceito de “desporto” — Atividade caracterizada por uma componente física — Jogo de bridge duplicado.#Processo C-90/16.

  judgment · PT · 15 June 2017

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• Forslag til afgørelse fra generaladvokat M. Szpunar fremsat den 15. juni 2017.#The English Bridge Union Limited mod Commissioners for Her Majesty's Revenue & Customs.#Anmodning om præjudiciel afgørelse indgivet af Upper Tribunal (Tax and Chancery Chamber).#Præjudiciel forelæggelse – skatter og afgifter – merværdiafgift (moms) – direktiv 2006/112/EF – fritagelse af tjenesteydelser med nær tilknytning til udøvelsen af sport – begrebet »sport« – aktivitet kendetegnet ved et fysisk element – kontraktbridge med duplikerede kort.#Sag C-90/16.

  judgment · DA · 15 June 2017

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• Заключение на генералния адвокат M. Szpunar, представено на 15 юни 2017 г.#The English Bridge Union Limited срещу Commissioners for Her Majesty's Revenue & Customs.#Преюдициално запитване, отправено от Upper Tribunal (Tax and Chancery Chamber).#Преюдициално запитване — Данъчни въпроси — Данък върху добавената стойност (ДДС) — Директива 2006/112/ЕО — Освобождаване на доставките на услуги, тясно свързани със спорта — Понятието „спорт“ — Дейност, характеризираща се с физически компонент — Двойков спортен бридж.#Дело C-90/16.

  judgment · BG · 15 June 2017

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• Conclusions de l'avocat général M. M. Szpunar, présentées le 15 juin 2017.#The English Bridge Union Limited contre Commissioners for Her Majesty's Revenue & Customs.#Demande de décision préjudicielle, introduite par l'Upper Tribunal (Tax and Chancery Chamber).#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Exonération des prestations de services ayant un lien étroit avec la pratique du sport – Notion de “sport” – Activité caractérisée par une composante physique – Jeu de bridge en duplicate.#Affaire C-90/16.

  judgment · FR · 15 June 2017

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• Kohtujurist Szpunar, 15.6.2017 ettepanek.#The English Bridge Union Limited versus Commissioners for Her Majesty's Revenue & Customs.#Eelotsusetaotlus, mille on esitanud Upper Tribunal (Tax and Chancery Chamber).#Eelotsusetaotlus – Maksustamine – Käibemaks – Direktiiv 2006/112/EÜ – Otseselt spordiga seotud teenuste maksust vabastamine – Mõiste „sport“ – Tegevus, mida iseloomustab kehaline osa – Turniiribridž.#Kohtuasi C-90/16.

  judgment · ET · 15 June 2017

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• Concluziile avocatului general M. Szpunar prezentate la 15 iunie 2017.#The English Bridge Union Limited împotriva Commissioners for Her Majesty's Revenue & Customs.#Cerere de decizie preliminară formulată de Upper Tribunal (Tax and Chancery Chamber).#Trimitere preliminară – Fiscalitate – Taxa pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Scutirea prestărilor de servicii strâns legate de sport – Noțiunea „sport” – Activitate caracterizată printr‑o componentă fizică – Jocul de bridge simultan.#Cauza C-90/16.

  judgment · RO · 15 June 2017

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• Conclusioni dell’avvocato generale M. Szpunar, presentate il 15 giugno 2017.#The English Bridge Union Limited contro Commissioners for Her Majesty's Revenue & Customs.#Domanda di pronuncia pregiudiziale proposta dall'Upper Tribunal (Tax and Chancery Chamber).#Rinvio pregiudiziale – Fiscalità – Imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Esenzione delle prestazioni di servizi strettamente connesse con la pratica dello sport – Nozione di “sport” – Attività caratterizzata da una componente fisica – Gioco del bridge duplicato.#Causa C-90/16.

  judgment · IT · 15 June 2017

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• Mišljenje nezavisnog odvjetnika M. Szpunara od 15. lipnja 2017.#The English Bridge Union Limited protiv Commissioners for Her Majesty's Revenue & Customs.#Zahtjev za prethodnu odluku koji je uputio Upper Tribunal (Tax and Chancery Chamber).#Zahtjev za prethodnu odluku – Oporezivanje – Porez na dodanu vrijednost (PDV) – Direktiva 2006/112/EZ – Izuzeće pružanja usluga koje su usko povezane sa sportom – Pojam ‚sport’ – Aktivnost koju obilježava fizički element – Dvostruki bridž.#Predmet C-90/16.

  judgment · HR · 15 June 2017

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• Opinia rzecznika generalnego M. Szpunara przedstawiona w dniu 15 czerwca 2017 r.#The English Bridge Union Limited przeciwko Commissioners for Her Majesty’s Revenue & Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Upper Tribunal (Tax and Chancery Chamber).#Odesłanie prejudycjalne – Podatki – Podatek od wartości dodanej (VAT) – Dyrektywa 2006/112/WE – Zwolnienie świadczenia usług ściśle związanych z uprawianiem sportu – Pojęcie „sportu” – Aktywność cechująca się elementem fizycznym – Gra w brydża porównawczego.#Sprawa C-90/16.

  judgment · PL · 15 June 2017

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• Stanovisko generálního advokáta M. Szpunara přednesené dne 15. června 2017.#The English Bridge Union Limited v. Commissioners for Her Majesty's Revenue & Customs.#Žádost o rozhodnutí o předběžné otázce podaná Upper Tribunal (Tax and Chancery Chamber).#Řízení o předběžné otázce – Daně – Daň z přidané hodnoty (DPH) – Směrnice 2006/112/ES – Osvobození poskytnutí služeb, které úzce souvisejí s provozováním sportu, od daně – Pojem ‚sport‘ – Činnost vyznačující se tělesným aspektem – Hra sportovní bridž.#Věc C-90/16.

  judgment · CS · 15 June 2017

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• Ģenerāladvokāta M. Špunara [M. Szpunar] secinājumi, 2017. gada 15. jūnijs.#The English Bridge Union Limited pret Commissioners for Her Majesty's Revenue & Customs.#Upper Tribunal (Tax and Chancery Chamber) lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – Pievienotās vērtības nodoklis (PVN) – Direktīva 2006/112/EK – Ar sportu cieši saistītu pakalpojumu atbrīvojums – Jēdziens “sports” – Darbība, ko raksturo fiziskais elements – Sporta bridžs.#Lieta C-90/16.

  judgment · LV · 15 June 2017

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• Julkisasiamies M. Szpunarin ratkaisuehdotus 15.6.2017.#The English Bridge Union Limited vastaan Commissioners for Her Majesty’s Revenue & Customs.#Upper Tribunalin (Tax and Chancery Chamber) esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Verotus – Arvonlisävero – Direktiivi 2006/112/EY – Läheisesti urheiluun liittyvien palvelujen suoritusten vapauttaminen verosta – Urheilun käsite – Toiminta, jolle on ominaista fyysinen elementti – Kilpailubridge.#Asia C-90/16.

  judgment · FI · 15 June 2017

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• Förslag till avgörande av generaladvokat M. Szpunar föredraget den 15 juni 2017.#The English Bridge Union Limited mot Commissioners for Her Majesty's Revenue & Customs.#Begäran om förhandsavgörande från Upper Tribunal (Tax and Chancery Chamber).#Begäran om förhandsavgörande – Beskattning – Mervärdesskatt – Direktiv 2006/112/EG – Tillhandahållande av tjänster som har ett nära samband med utövande av idrott undantas från mervärdesskatteplikt – Begreppet ’idrott’ – Verksamhet som utmärks av ett fysiskt element – Duplikatbridge.#Mål C-90/16.

  judgment · SV · 15 June 2017

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• Conclusiones del Abogado General Sr. M. Szpunar, presentadas el 15 de junio de 2017.#The English Bridge Union Limited contra Commissioners for Her Majesty's Revenue & Customs.#Petición de decisión prejudicial planteada por el Upper Tribunal (Tax and Chancery Chamber).#Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Exenciones de prestaciones de servicios directamente relacionadas con la práctica del deporte — Concepto de “deporte” — Actividad caracterizada por un componente físico — Juego de bridge de contrato duplicado.#Asunto C-90/16.

  judgment · ES · 15 June 2017

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• Sklepni predlogi generalnega pravobranilca M. Szpunarja, predstavljeni 15. junija 2017.#The English Bridge Union Limited proti Commissioners for Her Majesty's Revenue & Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Upper Tribunal (Tax and Chancery Chamber).#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Oprostitev storitev, ki so tesno povezane s športom – Pojem ‚šport‘ – Dejavnost s fizično prvino – Bridge s podvojenimi kartami.#Zadeva C-90/16.

  judgment · SL · 15 June 2017

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• Návrhy prednesené 15. júna 2017 – generálny advokát M. Szpunar.#The English Bridge Union Limited proti Commissioners for Her Majesty's Revenue & Customs.#Návrh na začatie prejudiciálneho konania, ktorý podal Upper Tribunal (Tax and Chancery Chamber).#Návrh na začatie prejudiciálneho konania – Zdaňovanie – Daň z pridanej hodnoty (DPH) – Smernica 2006/112/ES – Oslobodenie poskytovania služieb úzko súvisiacich so športom od dane – Pojem ‚šport‘ – Činnosť vykazujúca fyzický prvok – Hra športový bridž.#Vec C-90/16.

  judgment · SK · 15 June 2017

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• Konklużjonijiet tal-Avukat Ġenerali M. Szpunar, ippreżentati l-15 ta’ Ġunju 2017.#The English Bridge Union Limited vs Commissioners for Her Majesty's Revenue & Customs.#Talba għal deċiżjoni preliminar,i imressqa mill-Upper Tribunal (Tax and Chancery Chamber).#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.

  judgment · MT · 15 June 2017

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• Generalinio advokato M. Szpunar išvada, pateikta 2017 m. birželio 15 d.#The English Bridge Union Limited prieš Commissioners for Her Majesty's Revenue & Customs.#Upper Tribunal (Tax and Chancery Chamber) prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – Pridėtinės vertės mokestis (PVM) – Direktyva 2006/112/EB – Su sportu glaudžiai susijusių paslaugų neapmokestinimas – Sąvoka „sportas“ – Veikla, kuriai būdingas fizinio aktyvumo elementas – Dvigubo bridžo žaidimas.#Byla C-90/16.

  judgment · LT · 15 June 2017

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• M. Szpunar főtanácsnok indítványa, az ismertetés napja: 2017. június 15.#The English Bridge Union Limited kontra Commissioners for Her Majesty's Revenue & Customs.#Az Upper Tribunal (Tax and Chancery Chamber) (Egyesült Királyság) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Adózás – Hozzáadottérték‑adó (héa) – 2006/112/EK irányelv – Sporttal szoros kapcsolatban álló szolgáltatások adómentessége – A »sport« fogalma – Fizikai elem által jellemzett tevékenység – Kontraktversenybridzs‑játék.#C-90/16. sz. ügy.

  judgment · HU · 15 June 2017

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• Conclusie van advocaat-generaal M. Szpunar van 15 juni 2017.#The English Bridge Union Limited tegen Commissioners for Her Majesty's Revenue & Customs.#Verzoek van de Upper Tribunal (Tax and Chancery Chamber) om een prejudiciële beslissing.#Prejudiciële verwijzing – Fiscale bepalingen – Belasting over de toegevoegde waarde (btw) – Richtlijn 2006/112/EG – Vrijstelling voor diensten welke nauw samenhangen met de beoefening van sport – Begrip ‚sport’ – Activiteit die wordt gekenmerkt door een lichamelijke component – Wedstrijdbridge.#Zaak C-90/16.

  judgment · NL · 15 June 2017

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• Προτάσεις του γενικού εισαγγελέα M. Szpunar της 15ης Ιουνίου 2017.#The English Bridge Union Limited κατά Commissioners for Her Majesty's Revenue & Customs.#Αίτηση του Upper Tribunal (Tax and Chancery Chamber) για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φορολογία – Φόρος προστιθέμενης αξίας (ΦΠΑ) – Οδηγία 2006/112/ΕΚ – Απαλλαγές παροχών υπηρεσιών στενά συνδεόμενων με τον αθλητισμό – Έννοια του “αθλητισμού” – Δραστηριότητα χαρακτηριζόμενη από ορισμένο σωματικό στοιχείο – Αγωνιστικό μπριτζ.#Υπόθεση C-90/16.

  judgment · EL · 15 June 2017

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