Court of Justice 16 September 2021, Case C-21/20: Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP (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)

Also known as