23 August 2016 EU Court considers VAT rate for combined stadium and football museum tours A reference was made to the Court of Justice of the European Union (CJEU) by the Supreme Court of the Netherlands on August 12, in a case involving the correct value-added tax (VAT) treatment of supplies made to the public by the operators of The Amsterdam Arena. The issue under dispute concerns whether a single supply consisting of a tour of the football stadium and a visit to the stadium's museum could be subject to two different VAT rates. This Dutch case could have significant implications, not only for other operators of large sporting venues, but for all EU businesses that offer single supplies composed of distinct elements that could be taxed at different rates. Document ID: 2016-1439 |
