Resumen de What is “Sport”? Reflections on The English Bridge Union

Samuli Miettinen

• “Sport” may defy definition. Nevertheless, as an autonomous concept of EU law, the term is found in hundreds of directives, regulations and decisions, as well as the Treaty on the Functioning of the EU. In The English Bridge Union (C-90/16), the CJEU provides an interpretation of “sport” for a national court applying art.132(1)(m) of the VAT Directive 2006/112. Bridge is not a “sport” because sport necessarily requires a “not negligible” element of physical activity. The judgment and the Opinion of AG Szpunar provide detailed guidance on defining “sport” which is likely to spill over to other contexts and may influence the development of new activities such as e-sport. This judgment and the recent British Film Institute judgment also raise questions about the uniformity of VAT treatment and the extent to which individuals can rely on the directive when national VAT rules are applied