Judgment_paragraph 22 · Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství (C-18/12)

22Likewise, Article 132(1)(m) of the VAT Directive does not require, for it to be applicable, that the sporting activity be practised at a particular level, for example, at a professional level, or that the sporting activity at issue be practised in a particular way, namely in a regular or organised manner or in order to participate in sports competitions, provided, however, that engagement in that activity is not in a context of pure rest and of amusement.