Judgment_paragraph 71 · Odvolací finanční ředitelství v Pavlína Baštová (C-432/15)

71Such is also the case where one or more components are to be regarded as constituting the principal service, while one or more components are to be regarded, by contrast, as one or more ancillary services which share the tax treatment of the principal service. In particular, a service is regarded as ancillary to a principal service if it does not constitute for customers an aim in itself, but a means of better enjoying the principal service supplied (judgments of 25 February 1999, CPP, C‑349/96, EU:C:1999:93, paragraph 30, and of 21 February 2008, Part Service, C‑425/06, EU:C:2008:108, paragraph 52).