Judgment_paragraph 30 · Stadion Amsterdam CV v Staatssecretaris van Financiën (C-463/16)

30As regards, first, the judgment of 25 February 1999, CPP (C‑349/96, EU:C:1999:93), the Court held, in paragraph 29 of that judgment, that the essential features of the transaction concerned must be ascertained in order to determine whether the taxable person is supplying the customer, being a typical customer, with several distinct principal services or with one single service. According to the Court, such a method takes into account the fact, indeed recalled in paragraph 22 above, first, that it follows from Article 2(1) of the Sixth Directive that every supply of a service must normally be regarded as distinct and independent and, second, that a supply which comprises a single service from an economic point of view should not be artificially split, so as not to distort the functioning of the VAT system. Accordingly, paragraph 29 of that judgment cannot be interpreted as allowing the application of a separate rate of VAT to a concrete and specific element of a single supply. On the contrary, it follows from that paragraph that such an assessment would mean artificially splitting a single supply.