Comments on ECJ C-249/22: Additional levy in addition to Austrian program fee not in violation of EU law according to AG

Advocate General Szpunar concludes that Austria is not in breach of EU law by levying an additional levy in addition to a program fee. Although the additional levy is referred to as VAT and is presented as such to those liable to pay, it is not VAT according to the AG.

Source Taxlive

See also C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration

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