19It should be observed that Article 132(1)(m) of Directive 2006/112 covers, according to its wording, taking part in sport and physical education in general and does not require, for it to be applicable, that the sporting activity in question be practised at a particular level, for example at a professional level, nor that the activity be practised in a particular way, namely in a regular or organised manner or in order to participate in sports competitions (see Case C‑18/12 Město Žamberk [2013] ECR, paragraphs 21 and 22).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.