CELEX: 62015CN0011
Language: en
Date: 2015-01-13 00:00:00
Title: Case C-11/15: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 13 January 2015 — Odvolací finanční ředitelství v Český Rozhlas

27.4.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 138/26
            
         Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 13 January 2015 — Odvolací finanční ředitelství v Český Rozhlas
   (Case C-11/15)
   (2015/C 138/37)
   Language of the case: Czech
   
      Referring court
   
   Nejvyšší správní soud
   
      Parties to the main proceedings
   
   
      Appellant: Odvolací finanční ředitelství
   
      Respondent: Český Rozhlas
   
      Question referred
   
   Can public sector broadcasting, financed by compulsory statutory charges of the amount set by the law, on the basis of ownership of a radio receiver, possession thereof or entitlement to use it on other legal grounds, be regarded as the ‘provision of a service against payment’ within the meaning of Article 2(1) of the Sixth Council Directive 77/388/EEC (1) on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, which must be exempted from VAT in accordance with Article 13A(1)(q) of that directive, or is it a non-economic activity which is not subject to VAT at all under Article 2 of the Sixth Directive, and to which exemption from VAT in accordance with Article 13A(1)(q) of that directive does not therefore apply?
   
      (1)  OJ 1977 L 145, p. 1.