“…omposite supply 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 …”
“… purposes the various components amounted to a single supply, applying 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 composit…”
“…nloaded software and electronic books do not constitute the supply of “goods” and amount to the supply of “services”: Levob Verzekeringen B.V. v. OV Bank N.V., Case C-41/04 [2005] E.C.R. I-9433 (A-G Kokott); Commission v. Luxembourg, Case C-502/13 (E.C.J.); Commission v. France, Case C-479/13 (E.C.J.).…”