C-633/15London Borough of Ealing v Commissioners for Her Majesty's Revenue and Customs

Domstolens egne nøkkelord

Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions of supplies of services closely linked to sport — Article 133 — Exclusion of the exemption in the event of a risk of distortion of competition to the disadvantage of commercial enterprises subject to VAT — Services supplied by non-profit making organisations governed by public law.

Tolker