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CJEU Holds Principal Element of a Supply Determines VAT Rate

22 January 2018

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Approved Changes

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European Union-Netherlands

On 18 January 2018, a judgment was issued from the Court of Justice of the European Union (CJEU) concerning the applicable VAT rate for a single supply of service that included different elements that, if provided separately, would be subject to different VAT rates. The case involved Stadion Amsterdam, which operates the Amsterdam Arena, and when not hosting events, provides guided tours of the stadium along with un-guided access to the AFC Ajax football club's museum. Until June 2005, the stadium tour and access to the museum were not provided separately and Stadium Amsterdam applied a reduced VAT rate, claiming...