CJEU – Recent Developments in Value Added Tax 2021
1. Aufl. 2023
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S. 2821. Introduction
More than 10 cases on deduction were decided by the Court of Justice of the European Union (“the Court”) during the period under review. In this Chapter, I will focus on seven cases. The last three concern refunds. The four first concern various questions related to the right to deduct, such as the calculation of deductible VAT in the case of a mixed activity and the timing of the deduction.
2. C-21/20 Balgarska Natsionalna Televizia
2.1. Facts and question raised
This case concerns the Bulgarian national public broadcaster. By law, it is responsible for the provision of media services to all Bulgarian citizens. The public broadcaster does not receive any remuneration from its viewers. Its activities are financed by:
a subsidy from the state budget, which is provided for the preparation, production and broadcasting of national and regional programs. The amount of that subsidy is determined on the basis of a flat rate per program hour. In addition, the broadcaster person receives subsidies for the acquisition and in-depth renovation of fixed assets, in accordance with a list which is approved annually by the Minister for Finance.
self-generated income from advertising and ...