Activities physically and economically indissociable

Difference between goods and services

Drinks served to unincorporated members' club

Drugs prescribed by doctors working in an independent capacity in a hospital

EU case law

Examples

Newsletter

Software

Finance leases

Flowchart

Generally

Intention for ownership of goods

Lease agreement

Lessor's right to reduce taxable amount

Meals

Production of goods from customers' materials, rate of VAT

Provision of medical care

Reprographics activities

Restaurant transactions on board ship

Return of immovable property

Services ancillary to the provision of medical care

Services provided by different taxable persons

Supply of cytostatic drugs for treatment of outpatients

Transfer of possession in goods

Undivided share of property

Warranties