Class 9312 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 (promotion of sports practice). The activities of education, training, sale of advertising space, 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 excludes:
- sports instruction by individual teachers, trainers, see 8551
- operation of sports facilities, see 9311
- activities of individual own-account sportsmen and athletes, referees, judges, timekeepers etc., see 9319
- activities of individual own-account participants of e-sports, see 9319
- activities of sports federations, see 9499
Class 9319 Other sports activities
This class excludes:
- broadcasting of live performances and events, see 6020
- rental of sports equipment, see 7721
- organisation of conferences, conventions and trade shows, see 8230
- technical planning, supply, setting up and operation of audiovisual equipment and special effects associated with the organisation of conferences, conventions and trade shows, see 8230
- activities of sport and game schools, see 8551
- activities of sports instructors, teachers, coaches, see 8551
- technical planning, supply, setting up and operation of audiovisual equipment and special effects associated with the organisation of live art events, 9039
- technical planning, supply, setting up and operation of audiovisual equipment and special effects associated with the organisation of live amusement and recreation events, see 9329
- organisation and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs, see 9312
- park and beach activities, see 9329
- provision of personnel and equipment as part of the organisation and operation of a sports event (not by sports clubs), see 9311operation of e-sports clubs, see 9312