Classic: the Card Protection Plan judgment
A composite supply for VAT purposes consists of several supplies that are, in principle, taxed at different VAT rates. However, for VAT purposes, these supplies are considered to be a single supply and are taxed at the same VAT rate. In 1999, the Court of Justice issued guidelines in the Card Protection Plan (CPP) judgment for assessing whether there are two or more independent benefits or one composite benefit.
Source: www.btwinstituut.nl
