Ruling confirmed that the company supplied a single complex service, an integrated logistic service that would be artificial to split up due to the nature of the activity carried on. Ruling also clarified that such service did not qualify as a service connected with immovable property, because the warehouses and the other buildings where the goods of the main customer were stored were overall only functional to the service supplied and they did not constitute its main object. Consequently, the integrated logistic service qualified as generic service.
Source Agenzia Entrate
unofficial translation in English
Related ECJ case C-155/12 Donnelley
Article 47 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, must be interpreted as meaning that the supply of a complex storage service, comprising admission of goods to a warehouse, placing them on the appropriate storage shelves, storing them, packaging them, issuing them, unloading and loading them, comes within the scope of that article only if the storage constitutes the principal service of a single transaction and only if the recipients of that service are given a right to use all or part of expressly specific immovable property.
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