Order of the Court (Seventh Chamber) of 19 January 2012

Purple Parking Ltd and Airparks Services Ltd v The Commissioners for Her Majesty's Revenue & Customs

First subparagraph of Article 104(3) of the Rules of Procedure — Taxation — VAT — Sixth Directive — Article 28(2)(a) — Article 28(3)(b) — Exemption of certain transport services — Transaction combining car parking services and the transport of travellers between the car park and an airport — Existence of two separate supplies of services or of a single supply — Principle of fiscal neutrality

Case C‑117/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)