62011CO0117_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling — Upper Tribunal (Tax and Chancery Chamber) — Interpretation of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Right of the Member States to maintain exemptions with refund of the tax paid at the preceding stage — Maintenance, under national legislation, of an exemption with refund of the tax paid in respect of the supply of certain transport services — Operator supplying, to air travellers, a car parking service together with transport between the car park and the airport — Transaction to be regarded, for VAT purposes, as a single supply or several distinct supplies?
Operative part
Operative part
On a proper construction of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 92/111/EEC of 14 December 1992, for the purpose of determining the rate of value added tax applicable, services for the parking of a vehicle in an ‘off-airport’ car park and for the transport of the passengers of that vehicle between that car park and the airport terminal concerned must, in circumstances such as those at issue in the main proceedings, be regarded as a single, complex supply of services in which the parking service is predominant.