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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)
ECLI:EU:UNKNOWN:62015CA0011
62015CA0011
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Valentina R., lawyer
29.8.2016
Official Journal of the European Union
C 314/3
(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
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.