Court of Justice 19 January 2012, Case C-117/11: Order of the Court (Seventh Chamber) of 19 January 2012 (reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Purple Parking Ltd, Airparks Services Ltd v Commissioners for Her Majesty’s Revenue and Customs (First subparagraph of Article 104(3) of the Rules of Procedure — Taxation — VAT — Sixth Directive — Article 28(2)(a) — Article 28(3)(b) — Exemption of certain transport services — Transaction combining car parking services and the transport of travellers between the car park and an airport — Existence of two separate supplies of services or of a single supply — Principle of fiscal neutrality)

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