21That is the case particularly where one or more elements are to be regarded as constituting the principal service, while other elements 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 must be 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 provided (judgment of 2 December 2010, Everything Everywhere, C‑276/09, EU:C:2010:730, paragraphs 24 and 25 and the case-law cited).
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