Bridge ist wegen fehlender körperlicher Ertüchtigung kein Sport im Sinn der Mehrwertsteuer-Systemrichtlinie.
Der Europäische Gerichtshof (EuGH) hat die Klage der English Bridge Union (EBU) abgewiesen. Die EBU ist ein nationaler Dachverband für Duplicate-Bridge in England, einer Variante des Bridge-Spiels.
Sport, so der EuGH, ist durch eine nicht unbedeutende körperliche Komponente gekennzeichnet, die bei Duplicate-Bridge fehlt. Dass das Spiel in Wettkämpfen ausgetragen wird, ändert daran nichts. Die Steuerbefreiungen des Artikels 132 MwStSystRL sind zudem eng auszulegen.
Hinweis: Das gilt auch nach deutschem Recht. Der Bundesfinanzhof hat zwar die Gemeinnützigkeit von Turnierbridge bestätigt, aber klargestellt, dass es sich dabei um keinen Sport handelt. Eine Steuerbefreiung nach § 4 Nr. 22a Umsatzsteuergesetz (UStG) kommt also nicht in Frage.
Der EuGH hat aber ausdrücklich offen gelassen, ob Bridge als kulturelle Dienstleistungen steuerbefreit sein kann. Denkbar wäre also eine Befreiung nach § 4 Nr. 22b UStG bzw. Artikel 132 Abs. 1 n Mehrwertsteuer-Systemrichtlinie.
Europäischer Gerichtshof, Urteil vom 26.10.2017, Az. C-90/16
(aus Vereinsinfobrief Nr. 337 – Ausgabe 17/2017 – 22.11.2017)
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