Court of Justice (Fifth Chamber) 19 December 2013, C‑495/12 (Commissioners for Her Majesty’s Revenue and Customs v Bridport and West Dorset Golf Club Limited.)

JUDGMENT OF THE COURT (Fifth Chamber) 19 December 2013 ( *1 ) ‛Taxation — VAT — Directive 2006/112/EC — Exemptions — Article 132(1)(m) — Supply of services closely linked to sport — Access to a golf course — Payment of golf club access charge (‘green fee’) by visiting non-members — Exclusion from the exemption — Article 133(d) — Article 134(b) — Additional income’ In Case C‑495/12, REQUEST for a