In Stadion Amsterdam CV v Staatssecretaris van Financiën (Case C-463/16) (18 January 2018) the CJEU found that a single supply which included two individually priced elements was taxable at the rate of the principal supply.
Stadion Amsterdam operates a multi-purpose building complex known as the Arena which includes the museum of the Ajax football club. It hires the stadium out to third parties as a venue for sports competitions and for performances by performing artists. It also offers visits to the Arena in the form of tours with an admission charge which include admission (without a guide) to the museum.
The issue was whether in circumstances where the tour of the Arena and admission to the museum formed a single supply (with a principal element and an ancillary one) but if they had been provided as...
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In Stadion Amsterdam CV v Staatssecretaris van Financiën (Case C-463/16) (18 January 2018) the CJEU found that a single supply which included two individually priced elements was taxable at the rate of the principal supply.
Stadion Amsterdam operates a multi-purpose building complex known as the Arena which includes the museum of the Ajax football club. It hires the stadium out to third parties as a venue for sports competitions and for performances by performing artists. It also offers visits to the Arena in the form of tours with an admission charge which include admission (without a guide) to the museum.
The issue was whether in circumstances where the tour of the Arena and admission to the museum formed a single supply (with a principal element and an ancillary one) but if they had been provided as...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
