The decision of the Court of Justice of the EU (CJEU) in the Pavlína Baštová case is interesting for the sports' world.

The CJEU decided three issues :
VAT on prize money (for horse races) ; the deductibility of input tax and the applicable tax rate ; also on other services. The result was quite remarkable : prize money, which is not a fixed amount but is variable with the result of the horse race, is not a payment directly related to a service and, therefore, not taxable for VAT.
Sports Law & Taxation

Molenaar, D. (2017). VAT on prize money: the Pavlína Baštová decision of the CJEU. Sports Law & Taxation, June 2017, 53–55. Retrieved from