24That is the context in which the concept of the supply of a ‘single service’ referred to in Articles 307 and 308 of the VAT Directive must be understood. That concept covers only services which were bought in from a third party. In addition, the single service rule relied on by the referring court and referred to in paragraph 12 above, which applies under the normal VAT regime, cannot affect the assessment of that concept in the context of the special VAT scheme applicable to transactions carried out by travel agents.
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