61To determine whether a single complex supply such as those at issue in the cases in the main proceedings should be classified as a ‘supply of goods’ or a ‘supply of services’, all the circumstances in which the transaction takes place must be taken into account in order to ascertain its characteristic elements and to identify its predominant elements (see, to that effect, inter alia, Faaborg-Gelting Linien, paragraphs 12 and 14; Levob Verzekeringen and OV Bank, paragraph 27; Aktiebolaget NN, paragraph 27; and Case C-88/09 Graphic Procédé [2010] ECR I-1049, paragraph 24).
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