Welcome to ERA – Academy of European Law

Year: 2025

Topic

Marie Lamensch discusses how European VAT law distinguishes between single, composite, and ancillary supplies, drawing on core VAT Directive principles and extensive CJEU case law. She explains the tension between treating supplies as independent and avoiding artificial splitting, and outlines the key criteria used by the Court, such as the viewpoint of the typical consumer. Practical examples (e.g. subscriptions with gifts, factoring, hotel services) highlight the significant VAT consequences of these classifications.

Speaker

Marie Lamensch, Professor of Taxation, UCLouvain; Member of the VAT Expert Group of the European Commission.

Package

• Video presentation
• Audio podcast version
• Duration: 36 minutes
• Links to all relevant sources of law
• Access for 12 months after purchase
• Includes standard version and certified version eligible for CPD points

Filmed at ERA's Annual Conference on European VAT Law 2025, Online, 28 - 29 November 2025.

Access

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Certified Version eligible for CPD points

This version requires you to view the full e-presentation and to take a short quiz at the end. A certificate can then be issued entitling you to CPD points in selected jurisdictions.

If you would like to claim a certificate please send your request to elearning@era.int.

Area of Law: Tax Law

Language: English

Article-no.: 125P083

Price: 20,00 EUR