68In the second place, should the referring court find after that assessment that the reduced rate of VAT is applicable to that component consisting in the use of sporting facilities, it must, in order to answer the question referred, be recalled that, for VAT purposes, every supply must normally be regarded as distinct and independent, as follows from the second subparagraph of Article 1(2) of the VAT Directive (see, to that effect, judgments of 27 October 2005 in Levob Verzekeringen and OV Bank, C‑41/04, EU:C:2005:649, paragraph 20, and of 27 September 2012, Field Fisher Waterhouse, C‑392/11, EU:C:2012:597, paragraph 14).