Case C-573/22, Foreningen C and Others: Judgment of the Court (Fifth Chamber) of 19 December 2024 (request for a preliminary ruling from the Østre Landsret – Denmark) – A, B, Foreningen C v Skatteministeriet (Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 370 – Point 2 of Part A of Annex X – Derogation – Scope – Activities of a public radio and television body financed by a compulsory fee paid by the owners of devices capable of receiving radio and television broadcasts)
Date: 2024-12-19
Institutions: Court of Justice
Subjects: EU Member State, VAT, broadcasting, provision of services, quasi-fiscal charge, services of general interest, tax exemption, tax harmonisation, television








C_202501058EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/1058


24.2.2025






Judgment of the Court (Fifth Chamber) of 19 December 2024 (request for a preliminary ruling from the Østre Landsret – Denmark) – A, B, Foreningen C v Skatteministeriet


(Case C-573/22,
                (1)
Foreningen C and Others)

(Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 370 - Point 2 of Part A of Annex X - Derogation - Scope - Activities of a public radio and television body financed by a compulsory fee paid by the owners of devices capable of receiving radio and television broadcasts)
(C/2025/1058)
Language of the case: Danish

Referring court

Østre Landsret

Parties to the main proceedings


Applicants: A, B, Foreningen C

Defendant: Skatteministeriet

Operative part of the judgment







1.


Article 2(1)(c) and Article 370 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with point 2 of Part A of Annex X to that directive,
must be interpreted as not precluding a Member State which, on 1 January 1978, imposed value added tax on public broadcasting activities financed by a compulsory statutory fee paid by any owner of equipment capable of receiving broadcasting programmes from continuing to tax those activities, irrespective of whether those activities are covered by the concept of ‘supply of services for consideration’ within the meaning of Article 2(1)(c) of that directive.










2.


Article 370 of Directive 2006/112, read in conjunction with point 2 of Part A of Annex X to that directive,
must be interpreted as not precluding a Member State which, on 1 January 1978, imposed value added tax on public broadcasting activities financed by a compulsory statutory fee paid by any person who owned a radio or television set, from continuing to tax those activities where the legislation relating to that fee was amended after that date so that that fee is levied for the possession of any device capable of receiving broadcasting programmes, including a smartphone or computer.










3.


Article 370 of Directive 2006/112, read in conjunction with point 2 of Part A of Annex X to that directive,
must be interpreted as not precluding a Member State which, on 1 January 1978, imposed value added tax on public broadcasting activities financed by a compulsory statutory fee, from continuing to tax those activities where the legislation on that fee was amended after that date so as to allow a small part of the revenue from that fee to be used to finance, first, broadcasters which, despite not being public bodies, carry out public broadcasting activities and, second, media or film undertakings which are public bodies or have been set up by public broadcasting bodies and which contribute to broadcasting activities, without carrying out those activities themselves.






(1)  
            OJ C 424, 7.11.2022.


ELI: http://data.europa.eu/eli/C/2025/1058/oj
ISSN 1977-091X (electronic edition)