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Comments on ECJ C-249/22: ECJ Clarifies Austrian VAT Rules for Broadcasting Program Fees

  • ECJ issued a ruling on Austrian VAT rules for broadcasting program fees
  • Case involved a taxpayer seeking reimbursement of VAT paid on a program fee charged by ORF
  • Taxpayer argued that VAT on the fee violated EU Directive 2006/112/EC
  • Austrian Supreme Administrative Court sought ECJ’s preliminary ruling
  • ECJ ruled that Austria can impose VAT on public broadcasting activities financed by mandatory fees
  • This applies regardless of whether the activities are considered a “supply of services for consideration” under the directive.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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