Furthermore, when there are no sports or music events taking place, Stadion Amsterdam offers visits to the Arena in the form of tours with an admission charge, the so-called ‘World of Ajax’, consisting of a guided tour of the stadium and a visit, without a guide, to the AFC Ajax museum. Stadion Amsterdam hires the stadium out to third parties as a venue for sports competitions and (occasionally) for performances by performing artists. The museum of the football club AFC Ajax (‘AFC Ajax’) is also housed in that complex. Stadion Amsterdam is a company operating a multi-purpose building complex, known as the Arena, consisting of a stadium and associated facilities. The request has been made in proceedings between Stadion Amsterdam CV and the Staatssecretaris van Financiën (Secretary of State for Finances, Netherlands) concerning the latter’s refusal to allow the applicant in the main proceedings to apply a reduced rate of value added tax (VAT) to the tourist services that the applicant offers. The Court of Justice of the European Union (CJEU) issued on 18 January 2018 the opinion on the request for the interpretation of an Article of the VAT Directive if Imposition of reduced rate of VAT on a single supply comprised of two distinct elements
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