On Curia, there’s not much info yet, but we’ve learnt that the Bulgarian court raised questions, which include whether the provision of audiovisual media services by the public service television broadcasting shall be considered to be a supply of services for consideration in the following cases within the meaning of Article 2(1)(c) of the VAT Directive. If so, is it to be assumed that the services are exempt supplies within the meaning of Article 132(1)(q)? Does article 168 of the VAT Directive precludes a course of action which would affect the right to claim input VAT not only dependent on the use of a purchase, but also the how it was financed? Which portion of the input VAT can be claimed, and what criteria should be used to determine this?
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