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- Contractual terms are a factor
"[58] Under Article 24 of Directive 2006/112, any transaction which does not constitute a supply of goods is a supply of services. In order to determine the proper classification of the transaction at issue, all the circumstances in which that transaction takes place must be taken into account (judgment of 17 January 2013, BGÅ» Leasing, C‑224/11, EU:C:2013:15, paragraph 32). In that context, it has been held that the relevant contractual terms constitute a factor to be taken into consideration when the supplier and the recipient in a ‘supply of services’ transaction within the meaning of that directive have to be identified (judgment of 2 May 2019, Budimex, C‑224/18, EU:C:2019:347, paragraph 28 and the case-law cited).
[59] In that regard, it is apparent from the information before the Court that the 2008 agreement, which describes itself as an agreement for the supply of services, and the debit notes at issue referring to the non-conformity and retrofit reports, make it clear that Suzlon Wind Energy Portugal is a service provider and Suzlon Energy India its customer." (Suzlon Wind Energy Portugal C-605/20)
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