H&I 2018/97
Stadion Amsterdam. Single supply comprised of two distinct elements. Application of VAT rate of principle element. World of Ajax tour. Court of Justice
CJ 18-01-2018, C-463/16 (Uitspraak) (Stadion Amsterdam CV)
- Instantie
Court of Justice of the European Union
- Datum
18 januari 2018
- Zaaknummer
C-463/16
- Roepnaam
Stadion Amsterdam CV
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Tarief
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 18‑01‑2018
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 17‑08‑2016
Essentie
Stadion Amsterdam. Single supply comprised of two distinct elements. Application of VAT rate of principle element. World of Ajax tour. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Stadion Amsterdam. The Sixth Council Directive 77/388/EEC must be interpreted as meaning that a single supply, such as that at issue in the main proceedings, comprised of two distinct elements, one principal, the other ancillary, which, if they were supplied separately, would be subject to different rates of value added tax, must be taxed solely at the rate of value added tax applicable ... Verder lezen? Log in om dit document te bekijken.