30Secondly, the Court has held that a supply must be regarded as a single supply where two or more elements or acts supplied by the taxable person are so closely linked that they form, objectively, a single, indivisible economic supply, which it would be artificial to split (judgment of 19 December 2018, Mailat, C‑17/18, EU:C:2018:1038, paragraph 33 and the case-law cited).
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