54There is also a single supply where one or more elements are to be regarded as constituting the principal supply, while other elements are to be regarded, by contrast, as one or more ancillary supplies which share the tax treatment of the principal supply. In particular, a supply must be regarded as ancillary to a principal supply if it does not constitute for customers an end in itself but a means of better enjoying the principal service supplied (see, inter alia, Case C-349/96 CPP [1999] ECR I-973, paragraph 30; Levob Verzekeringen and OV Bank, paragraph 21; Case C-572/07 RLRE Tellmer Property [2009] ECR I-4983, paragraph 18; and Case C-276/09 Everything Everywhere [2010] ECR I-12359, paragraphs 24 and 25).
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