Asunto C-463/16: Sentencia del Tribunal de Justicia (Sala Novena) de 18 de enero de 2018 (petición de decisión prejudicial planteada por el Hoge Raad der Nederlanden — Países Bajos) — Stadion Amsterdam CV / Staatssecretaris van Financiën [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 77/388/CEE — Artículo 12, apartado 3, letra a), párrafo tercero — Tipo reducido de IVA — Anexo H, categoría 7 — Prestación única compuesta de dos elementos diferenciados — Aplicación selectiva de un tipo reducido de IVA a uno de esos elementos — Visita turística denominada «World of Ajax» — Visita del museo del AFC Ajax]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
5.3.2018 ES Diario Oficial de la Unión Europea C 83/4
Lengua de procedimiento: neerlandés
Hoge Raad der Nederlanden
Demandante: Stadion Amsterdam CV
Demandada: Staatssecretaris van Financiën
La Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, Sexta Directiva en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios — Sistema común del impuesto sobre el valor añadido: base imponible uniforme, en su versión modificada por la Directiva 2001/4/CE del Consejo, de 19 de enero de 2001, debe interpretarse en el sentido de que una prestación única, como la controvertida en el litigio principal, compuesta de dos elementos diferenciados, uno principal y el otro accesorio, que, si se prestaran de forma...
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