Opinion of the Advocate General — ECLI:EU:C:2016:181
Date: 2016-03-17
Language of the case: Czech
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Czechia

Summary — Judgment of the Court (First Chamber), 22 June 2016 Harmonisation of fiscal legislation — Common system of value added tax — Supply of services effected for consideration — Definition — Public broadcasting funded by a compulsory statutory fee paid by owners or possessors of a radio receiver — Not included (Council Directive 77/388, Art. 2(1)) Article 2(1) of Sixth Directive 77/338 on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that public broadcasting activities, funded by a compulsory statutory charge paid by owners or possessors of a radio receiver and carried out by a radio broadcasting company created by law, do not constitute a supply of services ‘effected for consideration’ within the meaning of that provision and therefore fall outside the scope of that directive. (see para. 36, operative part)