Spectrum Community Health CIC v The Commissioners for HMRC

Each supply must be regarded as separate and distinct, subject to exceptions for ancillary services, single indivisible economic supplies, or closely related activities sharing exemption.

Article 1(2) and Article 2 of the Principal VAT Directive (PVD); Frenetikexito, CPP, Levob

A single supply has a single tax treatment, even if different VAT rates apply to its components. The predominant element dictates the classification of the whole supply.

Stadion Amsterdam CV, HMRC v Gray and Farrar International, Město Žamberk

Article 132(1)(b) and (c) of the PVD exempt certain healthcare transactions. Exemption (c) is narrower than (b) and does not include 'closely related activities'.

Article 132 PVD

In determining single/multiple supplies, the perspective of the typical consumer is relevant. This is usually the recipient of the supply.

CPP, Everything Everywhere, Frenetikexito

EC v UK and Klinikum decisions clarified the scope of exemption (c), particularly regarding the supply of goods alongside services. Minor goods strictly necessary and not physically and economically dissociable from the service are exempt.

EC v UK, Klinikum Dortmund