Defining the tax object in composite supplies in European VAT

Abstract

How to deal with composite supplies in European VAT is an issue that has given rise to numerous judgments by the Court of Justice of the EU. There is now a consistent formulation of the doctrine that guides how to determine when one or several supplies have been made. It is clear that the guidance provided in the VAT Directive is of limited value. Rather, the Court's case law is decisive. It is found, inter alia, that the legal context is of great importance and that the circumstances in each specific situation is often decisive for whether one or several supplies have been made.