ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions – Is programme fee of the Österreichischer Rundfunk to be considered as consideration?

Austrian questions about the conditions of accession and the adjustments to the Treaties on which the European Union is founded.  The court is asking if the programme fee of the Austrian Broadcasting Corporation (public service broadcaster) is ‘consideration’.  If yes, does it matter if persons are obliged to pay it even if they cannot receive those programmes because they do not have the necessary receiver module?

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Articles in the EU VAT Directive

Article 378(1) of the EU VAT Directive 2006/112/EC.

Article 378
1. Austria may continue to tax the transactions listed in point (2) of Annex X, Part A.

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Facts 

Not yet known

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Questions

Taking into account the primary law provision of Article 151(1) in conjunction with Annex XV, Part IX, No. 2, letter h, first subparagraph, second indent, of the Act concerning the conditions of accession and the adjustments to the Treaties on which the European Union is founded, ¹ must consideration such as the programme fee of the Österreichischer Rundfunk (Austrian Broadcasting Corporation, ‘ORF’), which the public service broadcaster sets itself in order to finance its operation, be regarded as consideration within the meaning of Article 2 in conjunction with Article 378(1) of Council Directive 2006/112/EC ² of 28 November 2006 on the common system of value added tax?

If Question 1 is answered in the affirmative, must the ORF programme fee referred to therein also be regarded as consideration within the meaning of Directive 2006/112 in so far as persons are obliged to pay it who, although they operate a broadcast receiver in a building which is supplied by the ORF with its terrestrial programmes, cannot receive those ORF programmes because they do not have the necessary receiver module?

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