93.12 — Activities of Sports Clubs

This class includes the activities of sports clubs, which, whether professional, semi-professional or amateur clubs, give their members the opportunity to engage in sporting activities. Sports clubs are typically non-profit entities, but inclusion in the sports sector is legitimised by the prevailing purpose of the activity carried out (in other words, the promotion of practicing sports). The activities of education, training, the sale of advertising space and the provision of clubhouse services are, in this context, ancillary activities, which may have a prevailing weight at an economic level, but which are instrumental with respect to the prevailing purpose of the activity carried out and for its perpetuation. This class includes: - operation of sports clubs, e.g.: • football clubs • bowling clubs • swimming clubs • golf clubs • boxing clubs • winter sports clubs • chess clubs • track and field clubs • shooting clubs • esports clubs • card game clubs (e.g. bridge clubs)

This class also includes: - organisation and operation of outdoor or indoor sporting events for professionals or amateurs by sports clubs - provision of clubhouse services by sports clubs - sports training within sports clubs

This class excludes: - sports instruction by individual teachers/trainers, see 85.51 - operation of sports facilities, see 93.11 - activities of individual own account sportspersons and athletes, referees, judges, timekeepers, etc., see 93.19 - activities of sports federations, see 93.19 - activities of individual own-account esports competitors, coaches, referees etc, see 93.19/5