Value added tax—Supply of goods or services—Single supply or separate supplies

Court of Justice of the European Union (Sixth Chamber), Judges Lõhmus, President of Chamber, Rosas (Rapporteur), Fernlund, 27 Sep 2012

The Court of Justice has given guidance on the question of “single supply” for the purposes of Art 137(1)(d) of Council Directive (EC) 2006/112 (on the common system of value added tax) (the VAT Directive).

The applicant was a firm of solicitors with offices leased in London. The lease provided that the premises were let in consideration of the payment of three “rents”, corresponding to (i) occupation of the premises; (ii) to the firm’s share of the cost of insuring the building; and (iii) to the provision of services which the landlord was obliged under the lease to provide. The third category consisted of service charges including supply of water and heating, repair of the structure and machinery of the building, cleaning and security. The lease provided that if