CELEX: 62020CA0021
Language: en
Date: 2021-09-16 00:00:00
Title: Case C-21/20: Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Scope — Article 2(1)(c) — Supply of services for consideration — Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers — Article 168 — Right of deduction — Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT)

22.11.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 471/5
            
         
      Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP
      (Case C-21/20) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Scope - Article 2(1)(c) - Supply of services for consideration - Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers - Article 168 - Right of deduction - Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT)
      (2021/C 471/06)
      Language of the case: Bulgarian
      
         Referring court
      
      Administrativen sad Sofia-grad
      
         Parties to the main proceedings
      
      
         Applicant: Balgarska natsionalna televizia
      
         Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP
      
         Operative part of the judgment
      
      
                  1.
               
               
                  Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the activity of a public national television provider, consisting in the supply of audiovisual media services to viewers, which is financed by the State in the form of subsidies, and for which no fees for the broadcasting are payable by the viewers, does not constitute a service supplied for consideration within the meaning of that provision.
               
            
                  2.
               
               
                  Article 168 of Directive 2006/112 must be interpreted as meaning that the national public television provider is entitled to deduct the input value added tax (VAT) for purchases of goods and services used for the purposes of its activities which give rise to the right to deduct and that it is not entitled to deduct input VAT for purchases of goods and services used for the purposes of its activities which do not fall within the scope of VAT. It is for the Member States to determine the methods and criteria for apportioning input VAT between taxable transactions and transactions not falling within the scope of VAT, taking into account the aims and broad logic of that directive in compliance with the principle of proportionality.
               
            
         (1)  OJ C 95, 23.3.2020.