VAT

Article 47 of Council Directive (EC) 2006/112 (the VAT Directive) should be interpreted as meaning that the supply of a complex storage service, comprising admission of goods to a warehouse, placing them on the appropriate storage shelves, storing them, packaging them, issuing them, unloading and loading them, came within the scope of that article only if the storage constituted the principal service of a single transaction and only if the recipients of that service were given a right to use all or part of expressly specific immovable property.