Judgment_paragraph 23 · Deco Proteste - Editores Lda v Autoridade Tributária e Aduaneira (C-505/22)

23It follows from the Court’s case-law that the first criterion to be taken into consideration in this respect is the absence of a distinct purpose of the supply from the perspective of the average consumer. Thus, a supply must be regarded as ancillary to a principal supply if it does not constitute for customers an end in itself but a means of better enjoying the principal service supplied (judgment of 4 March 2021, Frenetikexito, C‑581/19, EU:C:2021:167, paragraph 41 and the case-law cited).

Deco Proteste - Editores Lda v Autoridade Tributária e Aduaneira (C-505/22)

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