The case presented before the Court of Justice concerns a company operating a sports hall.
On the one hand, it offers physical training ("fitness") programmes. On the other hand, it also offers, among other things, nutritional advice. Nutritional advice is given one day a week on the premises of the sports hall by a certified professional. These different services are invoiced separately and it is possible to benefit from some without using the others.
The question asked was: should nutritional services be treated separately from sports services or should they be treated the same way for VAT purposes?