“… characteristic elements and its predominant elements must be identified (see, to that effect, in particular, Faaborg-Gelting Linien A/S v Finanzamt Flensburg (Case C-231/94) [1996] STC 774, [1996] ECR I-2395, paras 12 and 14; Levob Verzekeringen and OV Bank, para 27; and Bog, para 61)…”
“…tances in which the transaction in question takes place in order to identify its characteristic features (see Faaborg-Gelting Linien A/S v Finanzamt Flensburg (Case C-231/94) [1996] STC 774, [1996] ECR I-2395, para 12, and Stockholm Lindöpark, para 26)” (Sinclair Collis, at paragraph 26 of the CJEU judgment); and…”