“…ction at issue in the main proceedings (see inter alia, by analogy, the judgments in Ministero dell'Economia e delle Finanze v Part Service Srl (Case C-425/06) [2008] STC 3132, [2008] ECR I-897, paras 51 and 52; Field Fisher Waterhouse LLP v Revenue and Customs Comrs (Case C-392/11) [2013] STC 136, para 23; and Minister Finansow v RR…”
“…(Case C-425/06) [2008] STC 3132, the consideration payable by the lessee under a leasing transaction was artificially split between two contracts, one with the lessor and the other with an as…”