30The Court has also held, first, that it follows from the second subparagraph of Article 1(2) of the VAT Directive that every transaction must normally be regarded as distinct and independent and, secondly, that a transaction which comprises a single supply from an economic point of view should not be artificially split, so as not to distort the functioning of the VAT system. There is a single supply where two or more elements or acts supplied by the taxable person to the customer are so closely linked that they form, objectively, a single, indivisible economic supply, which it would be artificial to split (see, to that effect, order of 14 April 2016, Gabarel, C‑555/15, not published, EU:C:2016:272, paragraph 44, and judgment of 4 October 2017, Federal Express Europe, C‑273/16, EU:C:2017:733, paragraphs 37 and 38 and the case-law cited).
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