Case Law

Card Protection Plan Ltd v Commissioners of Customs and Excise Case C-349/96 considered the issue of single and multiple supplies. ECJ held that there was a single supply where one or more elements is to be regarded as constituting the principal service, whereas the other elements are to be regarded as ancillary services which share the same tax treatment as the principal service. This is referred to in VAT legislation as a “composite supply”.

The Supreme Court considered the meaning of single and multiple supplies. Cablelink v Inspector of Taxes Irish SC Dec 2003