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Document 62015CN0011

Case C-11/15: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 13 January 2015 — Odvolací finanční ředitelství v Český Rozhlas

OJ C 138, 27.4.2015, p. 26–27 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

27.4.2015   

EN

Official Journal of the European Union

C 138/26


Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 13 January 2015 — Odvolací finanční ředitelství v Český Rozhlas

(Case C-11/15)

(2015/C 138/37)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Appellant: Odvolací finanční ředitelství

Respondent: Český Rozhlas

Question referred

Can public sector broadcasting, financed by compulsory statutory charges of the amount set by the law, on the basis of ownership of a radio receiver, possession thereof or entitlement to use it on other legal grounds, be regarded as the ‘provision of a service against payment’ within the meaning of Article 2(1) of the Sixth Council Directive 77/388/EEC (1) on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, which must be exempted from VAT in accordance with Article 13A(1)(q) of that directive, or is it a non-economic activity which is not subject to VAT at all under Article 2 of the Sixth Directive, and to which exemption from VAT in accordance with Article 13A(1)(q) of that directive does not therefore apply?


(1)  OJ 1977 L 145, p. 1.


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