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SVInfo
- Referral date: 13-01-2015
- Show case reference
- Opinion date: 17-03-2016
- Ruling date: 22-06-2016
- AG: Szpunar
References in this case
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27.4.2015 |
EN |
Official Journal of the European Union |
C 138/26 |
Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 13 January 2015 — Odvolací finanční ředitelství v Český Rozhlas
(Case C-11/15)
(2015/C 138/37)
Language of the case: Czech
Referring court
Nejvyšší správní soud
Parties to the main proceedings
Appellant: Odvolací finanční ředitelství
Respondent: Český Rozhlas
Question referred
Can public sector broadcasting, financed by compulsory statutory charges of the amount set by the law, on the basis of ownership of a radio receiver, possession thereof or entitlement to use it on other legal grounds, be regarded as the ‘provision of a service against payment’ within the meaning of Article 2(1) of the Sixth Council Directive 77/388/EEC (1) on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, which must be exempted from VAT in accordance with Article 13A(1)(q) of that directive, or is it a non-economic activity which is not subject to VAT at all under Article 2 of the Sixth Directive, and to which exemption from VAT in accordance with Article 13A(1)(q) of that directive does not therefore apply?
(1) OJ 1977 L 145, p. 1.