“…y for VAT purposes. In particular, the UT agreed with G&F that, following Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën (Case C-41/04) [2006] STC 766 (“Levob”) and Město Žamberk Finanční ředitelství v Hradci Králové (Case C-18/12) [2014] STC 1703 (“Mesto”), where it is possible to identify a predominant elem…”
“…ying Case C-349/96 Card Protection Plan v Customs and Excise Commissioners [1999] STC 270 and Case C-41/04 Levob Verzekeringen v Staatssecretaris van Financien [2006] STC 766, which cases I shall refer to as “CPP/Levob”. The FTT held that there was a single composite supply, the predominant element of which was insulation and that t…”