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Court of Justice of the European Union · Judgment

C-249/22BM v Gebühren Info Service GmbH (GIS)

Decided
2023-10-26
ECLI
ECLI:EU:C:2023:813
CELEX
62022CJ0249
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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