62022CJ0249_SUM
Case C‑249/22
BM
v
Gebühren Info Service GmbH (GIS)
(Request for a preliminary ruling from the Verwaltungsgerichtshof)
Judgment of the Court (Fifth Chamber) of 26 October 2023
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope)
Harmonisation of fiscal legislation – Common system of value added tax – Right of Member States to retain certain taxes during a transitional period – Legislation of the Republic of Austria imposing VAT on a public broadcasting activity – Whether permissible – Condition – Taxation arrangements identical to those existing at the time of its accession to the European Union – Whether activity covered by the concept of supply of services for consideration – Irrelevant
(Act of Accession 1994, Art. 151(1), and Annex XV, Part IX, point 2(h); Council Directive 2006/112, Arts 2(1)(c) and 378(1))
(see paragraphs 36, 41-43, 46, 47, 52, operative part)
See the text of the decision.