Judgment of the Court (Fourth Chamber) of 16 September 2021
Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP
Request for a preliminary ruling from the Administrativen sad Sofia-grad
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Article 2(1)(c) – Supply of services for consideration – Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers – Article 168 – Right of deduction – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT
Case C-21/20
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2021:248 |
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Judgment
ECLI:EU:C:2021:743 |
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