23As a preliminary matter, as regards whether the supply of services provided by BFMI to BlackRock by means of the Aladdin platform must be regarded as being a single supply, it should be recalled, as is clear from the settled case-law, that while each transaction must normally be regarded as being distinct and independent, as is clear from the second subparagraph of Article 1(2) of the VAT Directive, 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. That is why 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 (judgment of 18 January 2018, Stadion Amsterdam, C‑463/16, EU:C:2018:22, paragraph 22 and the case-law cited).
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