VATSC11151 - Supply: Single and multiple supplies: Precedent cases: Purple Parking (C-117/11)
The ECJ was asked to rule on whether the bus transport provided as part of an airport parking service was a separate supply to that of parking. The ECJ held that there was a 바카라 사이트渟ingle complex supply of services in which the parking element is predominant바카라 사이트�.
The ECJ made a significant point at para 31 of the judgment where the court states: 바카라 사이트渢he fact that, in other circumstances, the elements in issue can be or are supplied separately is of no importance, given that possibility is inherent in the concept of a single composite transaction바카라 사이트�. This reinforces the principle of looking at the economic reality of the situation rather than artificially separating out elements of a single supply.
The ECJ also considered the application of the principle of fiscal neutrality is not a primary issue when considering the supply position because 바카라 사이트榓 complex supply of services consisting of separate elements is not automatically similar to the supply of those elements separately바카라 사이트� leading to a 바카라 사이트榥ecessarily바카라 사이트� different tax treatment (paras 38 and 39 refer). Fiscal neutrality is only a relevant consideration when two supplies are in competition with each other.