“…It is evident from the order for reference in Case C-55/09 that the payments made by Baxi to @1 correspond to the retail sale price of the loyalty rewards with the addition of the costs of packaging and delivery and, t…”
“…Accordingly, as is, moreover, acknowledged by both the United Kingdom government and the Commission, a payment such as that at issue in the main proceedings in Case C-55/09 can be divided into two elements, each of which corresponds to a separate service.…”