Any business involved in pan-European transactions in goods and services has experienced how difficult it may be to determine the applicable VAT regime. The complexities increase where the transactions consist of several elements which may be considered to constitute supplies of goods or services ("composite supplies"). Fortunately, taxable persons may derive guidance in this respect from the case law of the European Court of Justice. In this article, the authors aim to provide a method for determining the VAT treatment of composite supplies on the basis of ECJ case law.