Judgment_paragraph 46 · BM v Gebühren Info Service GmbH (GIS) (C-249/22)

46As regards the objective pursued by Article 378(1) of the VAT Directive, as is apparent from Annex XII to that directive, that provision is intended to implement the derogation granted to the Republic of Austria under Article 151(1) of the Act of Accession, read in conjunction with the second indent of the first subparagraph of point 2(h) of Part IX of Annex XV to that act. However, it is apparent from the documentation relating to the negotiations prior to the accession of the Republic of Austria to the European Union, relied on by GIS, ORF, the Republic of Austria and the European Commission, that the Republic of Austria had applied for a derogation allowing it to continue to impose VAT on the activities, other than those of a commercial nature, carried out by public radio and television bodies and that the Member States of the Union approved that request.

BM v Gebühren Info Service GmbH (GIS) (C-249/22)

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