16According to the referring court, it follows from the judgments in Heger, Case C-37/08 RCI Europe [2009] ECR I-7533, and Case C-530/09 Inter-Mark Group [2011] ECR I-10675 that, in order to determine whether a supply of services is connected with immovable property for the purposes of Article 47 of the VAT Directive, a number of conditions have to be satisfied. In the present case, while there is a certain connection between the supply of services at issue and immovable property, that link is merely secondary in nature.
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