000			01160cab a2200217 4500
001			##L133150
008			060418n2005 000 0 eng u
035			_a(Sirsi) u133150
041	0		_aeng
245	0	0	_aLevob Verzekeringen BV v Staatssecretaris van Financien
260			_c2005
520			_aECJ C-41/04, 27 October 2005. Concerns the correct interpretation of Art 2(1) of the sixth VAT directive (Directive 77/388/EEC). "Held": that Art 2(1) meant that where two or more elements or acts supplied by a taxable person to a customer such as (in this instance) software and its subsequent customisation, form objectively from an economic point of view a whole transaction, those elements are a single supply for the purposes of collecting VAT.
590			_aIKA250406
650	2	4	_aDIRECTIVE 77/388/EEC ART 2(1)
650	2	4	_aDIRECTIVE 77/388/EEC ART 5(1)
650	2	4	_aDIRECTIVE 77/388/EEC ART 9
650	2	4	_aLEVOB VERZEKERINGEN BV V STAATSSECRETARIS VAN FINANCIEN
690			_aPROPERTY-PROPERTY TAXATION
856	4	0	_uhttps://www.bailii.org/eu/cases/EUECJ/2005/C4104.html _zView the judgment free of charge at www.bailii.org...
942			_n0
999			_c76827 _d76827