H18. Cultural services exemption

- Bridge may be a cultural service

"[28] That interpretation is without prejudice to the question whether an activity with a physical element that appears to be negligible may, where appropriate, be covered by the concept of ‘cultural services’ within the meaning of Article 132(1)(n) of the directive, if the activity, in the light of the way in which it is practised, its history and the traditions to which it belongs, in a given Member State, holds such a place in the social and cultural heritage of that country that it may be regarded as forming part of its culture. In that regard, the Court has held that the corresponding provision in Directive 77/388 allowed the Member States a discretion in determining the cultural services exempted (see, to that effect, judgment of 15 February 2017, British Film Institute, C‑592/15, EU:C:2017:117, paragraph 24)." (The English Bridge Union Limited C-90/16)