Access to website with exam exercises not part of reduced rated supply of theory book

X bv is a publisher that focuses on providing learning tools for studying theory exams from the CBR (driving licenses). X’s teaching package includes a theory book and a “credit card” with an access code for the use of a website for theory exam exercises.  Court Gelderland ruled that the reduced VAT rate does not apply to the credit card with access code. The transactions are not that closely linked that, objectively speaking, they constitute a single economic performance, of which splitting would be artificial. The use of the website with the access code is limited to 10 hours. If the credit card is being upgraded, X bv calculates the normal VAT rate.  The court considers that the exam exercises are actually separate from the theory book and in their use, and that the theory book is separate from the exam exercises. It is also important that competitors offer the book and the practice on a website separately from each other. According to the court, the exam exercises can also not be seen as ancillary to a main supply.