Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Scope – Article 2 (1) (c) – Provision of services effected against payment – Exclusion of audiovisual media offered to viewers financed by a public subsidy and not giving rise to any remuneration by viewers – Article 168 – Right to deduct – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT
ECLI:EU:C:2021:743
Bailii
England and Wales
Citing:
Opinion – Balgarska Natsionalna Televizia (VAT – Exemptions – Television Broadcasting Financed Partly From The State Budget – Opinion) ECJ 25-Mar-2021
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Supply of services effected for consideration – Article 132(1)(q) – Exemption – Television broadcasting financed partly from the State . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 October 2021; Ref: scu.668277