Comments on ECJ C-249/22: Austria may levy VAT in connection with public broadcasting activities

The EU Court of Justice has ruled that Austria is not violating EU law by imposing VAT on public broadcasting activities financed by a mandatory statutory fee. The ruling came after a case where a company was claiming back VAT paid on a program fee to Gebühren Info Service GmbH. The court stated that it does not matter whether the activity can be considered a service provided for consideration.

Source Taxlive

See also

• C-249/22 (Gebühren Info Service GmbH (GIS)) – Judgment – VAT can be imposed on a public broadcasting activity

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