Opinion of Advocate General Szpunar in the case Český rozhlas.
Article 2(1) of the Sixth Council Directive 77/388/EEC must be interpreted as meaning that the activity of a public broadcasting body that is financed from a compulsory fee laid down by statute and payable by anyone in possession of a radio receiver does not constitute an activity carried on for consideration within the meaning of that provision and does not confer a right to deduct VAT due or paid on goods and services acquired by that body and used for the purposes of that activity. The determination of the methods and criteria for apportioning input VAT between that activity and the activity conferring a right to deduct is in the discretion of the Member States, who, when exercising that discretion, must have regard to the aims and broad logic of Sixth Directive 77/388, and, on that basis, provide for a method of calculation which objectively reflects the part of the input expenditure actually to be attributed, respectively, to those two types of activity. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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