Stadion Amsterdam CV v Staatssecretaris van Financien

European Union – Value added tax. The Sixth Directive had to be interpreted as meaning that a single supply comprised of two distinct elements, one principal, the other ancillary, which, if they had been supplied separately, would be subject to different rates of VAT, should be taxed solely at the rate of VAT applicable to that single supply, that rate being determined according to the principal element, even if the price of each element forming the full price paid by a consumer in order to be able to receive that supply could be identified. The Court of Justice of the European Union gave a preliminary ruling to that effect in proceedings between the appicant company and the Secretary of State for Finances, Netherlands, concerning the latter's refusal to allow the applicant to apply a reduced rate of VAT to the tourist services that the applicant offered.

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