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0797/14 AI generated

Portuguese court rules green fees for individual practice are not sports events and attract normal VAT rate.

Case Number 0797/14
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court ruled that the 'green fee' charged for individual golf practice does not qualify as a sporting event or competition. Consequently, the fee is subject to the standard 23% VAT rate rather than the reduced rate applicable to sports activities. The court determined that without the characteristics of a formal manifestation or proof of sport, the activity falls outside the scope of reduced taxation.

Legislator headnote

Official

IVA TAXA TAXA REDUZIDA

Keywords

AI generated
VAT reduced rate golf green fee sporting event definition individual practice Portuguese VAT Code

Cited Legislation

AI generated
CIVA, art. 2.º, n.º 1, alínea b)
Lista I, ponto 2.15

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Full text

[Nº CONVENCIONAL] JSTA000P18801

[Nº DO DOCUMENTO] SA2201504080797

[RECORRENTE] FAZENDA PÚBLICA

[RECORRIDO 1] A..., SA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/11FD559C4C5BBCC080257E26003D6568?OpenDocument

SUMÁRIO

I - O chamado “green fee” não se destina a permitir o acesso do jogador ao campo de golfe para participar numa competição, prova ou manifestação desportiva, antes se destina a que o jogador tenha acesso ao campo, para treinar o seu jogo individual, ou acompanhado de outros jogadores, mas sem que se possa atribuir a tal actividade desportiva as características próprias de uma manifestação desportiva, ou prova, enquanto tal.

II - Essa “taxa de utilização do campo” não encontrava amparo na verba 2.15 da Lista I anexa ao CIVA, pelo que sobre a mesma incidia, no ano de 2011, IVA à taxa normal de 23%.