ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 2(1)(c) – Concept of ‘supply of services for consideration’ – Supply of a horse by a taxable person to the organiser of horse races – Assessment of the consideration – Right to deduct expenses linked to the preparation of the taxable person’s horses for the races – General costs linked to the overall economic activity – Annex III, point 14 – Reduced rate of VAT applicable to the use of sporting facilities – Applicability to the operation of racing stables – Transaction consisting of a single supply or several independent supplies
ECLI:EU:C:2016:855, [2016] EUECJ C-432/15
Bailii
European
VAT
Updated: 25 January 2022; Ref: scu.571263
