Odvolací finanční ředitelství v P Baštová

Cathya Djanogly

In Odvolací finanční ředitelství v P Baštová (Case C-432/15) (10 November 2016) the CJEU found that the supply of a horse by its owner to the organiser of a horse race for the purpose of the horse’s participation in that race does not constitute a supply of services.

Ms Baštová operated horse racing stables in which she bred and trained her own horses and those of other owners. She had two incomes: prizes obtained at races; and payments made by horse owners. The Czech tax authorities considered that she was not entitled to a deduction in relation to the participation of her own horses in races as these were not taxable transactions.

The CJEU noted that the service provided by the horse race organiser consisting of enabling the owner of a horse to have his horse participate in the horse race could not be...

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