European Union The Economic Activities Subsidised by the Public Budget and Their Right Treatment under VAT: The Case of Public Television Services 09 January 202128 views1 min read Source Kluwer International Tax Blog Taxable person Flashback on ECJ Cases C-432/15 (Pavlína Baštová) – Prize money is not a Taxable Transaction for VAT purposes Flashback on ECJ Cases C-138/12 (Rusedespred OOD) – Neutrality principle – Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction