Judgment of the Court of Justice in the case Český rozhlas.

Article 2(1) of Sixth Council Directive 77/388/EEC 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. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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