Stadion Amsterdam – ECJ finds that a single supply of composite items is subject to a single rate of VAT

The operator of a soccer stadium had been found to be making a single supply of tours notwithstanding that participants were entitled at the conclusion of their tour to visit an on-site museum free of additional charge. The ECJ found that this single supply was subject to the general rate of VAT rather than in part being eligible for the lower VAT rate applicable to museum admissions, notwithstanding that the separate value of the two components of the supply could be readily identified.

Neal Armstrong. Summary of Stadion Amsterdam CV v Staatssecretaris van Financiën (Secretary of State for Finances, Netherlands), [2018] EUECJ, Case C-463/16 (18 January 2018) (9th Chamber) under ETA s. 165(1).