By Marcos Alvarez Suso (Spanish Tax Administration)
In two previous posts on this blog (1 and 2), the author analyzed the VAT treatment of activities carried out by public entities, particularly public entities that offer radio and television services.
Case C-21/20 referred to the European Court of Justice (ECJ) by a Bulgarian court, and in which various aspects of VAT taxation of Bulgarian Public Television were analyzed, concerns this issue.
The CJEU issued its judgment on this case on 16 September 2021, after the opinion of Advocate General Szpunar, counting on the observations of two Member States (Bulgaria and Spain) and the European Commission.
The five-judge chamber’s ruling provides some clarification on this complex debate, although it also leaves some issues open, essentially on the actual method to calculate the deductible input VAT.
Source: kluwertaxblog.com
ECJ Case: C-21/20
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