Opinion of Advocate General Wahl delivered on 14 June 2016$

Opinion of Advocate General Wahl delivered on 14 June 2016.#Odvolací finanční ředitelství v Pavlína Baštová.#Request for a preliminary ruling from the Nejvyšší správní soud.#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).#Case C-432/15.