21As a preliminary point, it should be noted that, according to the Court’s case-law, where a transaction comprises a bundle of elements and acts, regard must be had to all the circumstances in which the transaction in question takes place in order to determine whether that operation gives rise, for the purposes of VAT, to two or more distinct supplies or to one single supply (see, to that effect, judgments of 10 March 2011, Bog and Others, C‑497/09, C‑499/09, C‑501/09 and C‑502/09, EU:C:2011:135, paragraph 52 and the case-law cited, and of 21 February 2013, Žamberk, C‑18/12, EU:C:2013:95, paragraph 27 and the case-law cited).
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