This Decision amends the value-added tax regulations concerning supplies with multiple components. It specifically modifies Article 46 to establish clear criteria for tax treatment. Under the amendment, a single composite supply, as defined in Article 4 of the relevant Resolution, adopts the tax treatment of its principal component. If no principal component is identifiable, the supply's overall nature dictates the tax treatment. Conversely, if a supply with multiple components does not qualify as a single composite supply, each component must be treated as a separate supply for VAT calculation purposes, ensuring precise tax application.