CELEX: 62016CN0463
Language: en
Date: 2016-08-17 00:00:00
Title: Case C-463/16: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 August 2016 — Stadion Amsterdam CV; other party: Staatssecretaris van Financiën

7.11.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 410/8
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 August 2016 — Stadion Amsterdam CV; other party: Staatssecretaris van Financiën
   (Case C-463/16)
   (2016/C 410/09)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant: Stadion Amsterdam CV
   
      Other party: Staatssecretaris van Financiën
   
      Question referred
   
   Must Article 12(3)(a) of the Sixth Directive (1) be interpreted as meaning that where a service, which for VAT purposes constitutes one single service, comprises two or more concrete and specific constituent elements to which, if they had been provided as separate services, different VAT rates would apply, the levying of VAT in respect of that composite service should take place according to the separate rates applicable to those elements if the fee for the service can be split in correct proportion to those constituent elements?
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).