Bridport and West Dorset Golf Club Ltd v Revenue and Customs Commissioners C-495/12, [2013] All ER (D) 203 (Dec)
The proceedings were between the Revenue and Customs Commissioners and Bridport and West Dorset Golf Club Ltd (Bridport). They concerned the exemption from VAT of the green fee paid by players who were not members of that club in order to have access to Bridport’s golf courses. Questions were referred to the Court of Justice for a preliminary ruling. It held that Art 134(b) of Directive (EC) 2006/112 should be interpreted as not excluding from the exemption in Art 132(1)(m) of that directive a supply of services consisting in the grant, by a non-profit-making body managing a golf course and offering a membership scheme, of the right to use that golf course to visiting non-members of that body.
