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Comments on ECJ C-573/22: Denmark may levy VAT on media contribution

  • CJEU Ruling on Danish Media Contribution: The Court of Justice of the European Union (CJEU) determined that Denmark is compliant with EU law by imposing VAT on the media contribution, regardless of amendments to the scheme since 1978.
  • Reimbursement Claims Dismissed: Claimants A, B, and Foreningen C sought reimbursement of VAT paid from 2007 to 2017, arguing that the media contribution does not constitute consideration for services, but the CJEU found this argument unsubstantiated.
  • Irrelevance of Regulatory Changes: The Court ruled that changes in regulations or the nature of the subscription, including increased payments due to smartphone usage or funding of non-public broadcasting entities, do not affect the legality of the VAT on the media contribution.

Source Taxlive

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