Commission v France. VAT rate. Supply of services by undertakers. Court of Justice (comments by Amand)

The transportation of a body by vehicle constitutes 'a concrete and specific element in the supply of services' by undertakers. Therefore, it cannot be considered as a single complex supply with other undertakers' services insofar as, for a typical consumer, they would be so closely linked that they would form, objectively, from an economic point of view, a whole which it would be artificial to split.