ATECO 93.12—Activities of sports clubs

Where 93.12 sits

1. S Arts, Sports and Recreation
2. 93 Sports activities and amusement and recreation activities
3. 93.1 Sports activities
4. 93.12 Activities of sports clubs

Contains 1 narrower code

• 93.12.0 Activities of sports clubs

What 93.12 includes

• 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.

What 93.12 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 individual own-account participants of e-sports, see 93.19
• Activities of sports federations, see 93.19

93.12 in other systems