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It is in those circumstances that the Korkein hallinto-oikeus (Supreme Administrative Court) decided to stay its proceedings and to refer the following questions to the Court for a preliminary ruling: ‘(1) Is Article 2(1)(c), in conjunction with Article 24(1) of [Directive 2006/112], to be interpreted as meaning that demolition services carried out by a company whose business includes the performance of demolition works, is one single transaction where, under the terms of the contract between it and the client, the demolition company is required to dispose of the demolition waste and where the demolition company may, if the demolition waste contains metal scrap, sell it to companies which buy recyclable scrap metal? Or, taking into account Article 2(1)(a), in conjunction with Article 14(1) of [Directive 2006/112], is such a contract for demolition works to be interpreted as comprising two transactions: first, a supply of services by the demolition company to the client of demolition works and, second, the purchase of the metal scrap from the client for resale by the demolition company? In the present case, is it important when fixing the price for the demolition works that the demolition company took into account, as a factor moderating the price, that it is also possible to generate revenues by making use of demolition waste? In the present case, is it important that the quantity and value of the recoverable demolition waste have not been agreed upon in the demolition contract, or that it has not been agreed that that information will be notified later to the client for which the demolition work is carried out, or the fact that the quantity and the value of the demolition waste are known only when the demolition company sells it? (2) Is Article 2(1)(a), in conjunction with Article 14(1) of [Directive 2006/112], in a situation in which a company whose business is the supply of demolition services concludes a contract with the owner of an object to be demolished that the demolition company will buy the object to be demolished and undertakes, subject to a contractual penalty, to demolish and dispose of the object within a period specified in the contract, to be interpreted as meaning that in such a situation there is a single transaction which includes the sale of goods by the owner of the object to be demolished to the demolition company? Or, having regard to Article 2(1)(c), in conjunction with Article 24(1) of [Directive 2006/112], is a contract of that kind to be interpreted as comprising two transactions, namely the sale of goods by the owner of the object to be demolished to the demolition company and the demolition works supplied by the demolition company to the seller of the goods? In the present case, what importance is to be attached to the fact that the demolition company, when fixing the price in its purchase offer for the goods, takes into account, as a factor in reducing the price, the costs to be incurred in dismantling and disposing of the goods? Is it important that the seller of the goods is aware that the costs incurred by the demolition company for dismantling and disposing of the goods are taken into account as a factor reducing the price of those goods, in view of the fact that there is no agreement between the parties with regard to those costs and that the estimated or actual amount of those costs must at no time be known to the seller of the goods?’