CELEX: 62015CA0011
Language: en
Date: 2016-06-22 00:00:00
Title: Case C-11/15: Judgment of the Court (First Chamber) of 22 June 2016 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Odvolací finanční ředitelství v Český rozhlas (Reference for a preliminary ruling — Sixth Directive 77/388/EC — Value added tax — Article 2(1) — Supply of services effected for consideration — Definition — Public broadcasting — Financing from a compulsory statutory fee)

29.8.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 314/3
            
         Judgment of the Court (First Chamber) of 22 June 2016 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Odvolací finanční ředitelství v Český rozhlas
   (Case C-11/15) (1)
   
   ((Reference for a preliminary ruling - Sixth Directive 77/388/EC - Value added tax - Article 2(1) - Supply of services effected for consideration - Definition - Public broadcasting - Financing from a compulsory statutory fee))
   (2016/C 314/04)
   Language of the case: Czech
   
      Referring court
   
   Nejvyšší správní soud
   
      Parties to the main proceedings
   
   
      Applicant: Odvolací finanční ředitelství
   
      Defendant: Český rozhlas
   
      Operative part of the judgment
   
   Article 2(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that public broadcasting activities, such as those at issue in the main proceedings, 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.
   
      (1)  OJ C 138, 27.4.2015.