Judgment of the Court (First Chamber) of 22 June 2016 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Odvolací finanční ředitelství v Český rozhlas

(Case C-11/15) (1)

((Reference for a preliminary ruling - Sixth Directive 77/388/EC - Value added tax - Article 2(1) - Supply of services effected for consideration - Definition - Public broadcasting - Financing from a compulsory statutory fee))

(2016/C 314/04)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: Odvolací finanční ředitelství

Defendant: Český rozhlas

Operative part of the judgment

Article 2(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that public broadcasting activities, such as those at issue in the main proceedings, funded by a compulsory statutory charge paid by owners or possessors of a radio receiver and carried out by a radio broadcasting company created by law, do not constitute a supply of services ‘effected for consideration’ within the meaning of that provision and therefore fall outside the scope of that directive.

(1)  OJ C 138, 27.4.2015.