Sports under EU VAT

In this article, the author discusses the vagueness of the scope of the VAT exemption for sports under EU law, not only on account of the lack of clarity about the concept of sports, but also on account of the scope of the exemption, as interpreted by the ECJ. The author also indicates that the combination of the exemption for sports and the reduced rate that may be applied to the use of sporting facilities may give rise to VAT-reducing schemes.