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Schlussanträge des Generalanwalts am EU-Gerichtshof in der Rechtssache C-249/22 GIS – Mehrwertsteuer bei der Rundfunkgebühr
25 May 2023
Donnerstag, 25. Mai 2023
Schlussanträge des Generalanwalts am Gerichtshof in der Rechtssache C-249/22 GIS
Mehrwertsteuer bei der Rundfunkgebühr
Eine Rundfunkteilnehmerin hat bei der österreichischen Gebühren Info Service GmbH (GIS) die Rückerstattung der ihrer Ansicht nach unionsrechtswidrig bezahlten Umsatzsteuer für das Programmentgelt mit der Begründung beantragt, dass die (Dienst-)Leistung des Österreichischen Rundfunks (ORF) unionsrechtlich nicht der Mehrwertsteuer unterliege. Die GIS wies diesen Antrag ab. Auch das Bundesverwaltungsgericht wies die dagegen erhobene Beschwerde ab.
Die Rundfunkteilnehmerin erhob Revision an den Verwaltungsgerichtshof.
Dieser möchte vom Gerichtshof wissen, ob das ORF-Programmentgelt ein Entgelt im Sinne der EU-Mehrwertsteuer-Richtlinie darstellt. Nach dieser Richtlinie ist die Mehrwertsteuer-Pflicht nur gegeben, wenn ein Leistungsaustausch vorliegt (siehe auch Mitteilung des VwGH).
Generalanwalt Szpunar legt heute seine Schlussanträge vor.
Details
- Date:
- 25 May 2023
- Event Categories:
- EU Court of Justice, EVENT, IEU AGENDA
- Event Tags:
- C-249/22 GIS, VAT
Venue
- EU Court of Justice
-
Palais de la Cour de Justice, Boulevard Konrad Adenauer, Kirchberg
Luxembourg, 2925 Luxembourg + Google Map - Phone
- +35243031
Organizer
- EU Court of Justice
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