Marie Lamensch discusses how European VAT law distinguishes between single, composite, and ancillary supplies, drawing on core VAT Directive principles and extensive CJEU case law. She explains the tension between treating supplies as independent and avoiding artificial splitting, and outlines the key criteria used by the Court, such as the viewpoint of the typical consumer. Practical examples (e.g. subscriptions with gifts, factoring, hotel services) highlight the significant VAT consequences of these classifications.
e-Presentation | November 2025 | Learning time: 36 minutes
e-Presentation by Marie Lamensch, Professor of Taxation, UCLouvain; Member of the VAT Expert Group of the European Commission.