1.

Is Article 370, read in conjunction with point 2 of Annex X, Part A, of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, to be interpreted as permitting the Member States concerned to impose VAT on a statutory media licence fee to finance the non-commercial activities of public radio and television bodies, notwithstanding the absence of a ‘supply of services for consideration’ within the meaning of Article 2(1) of that Directive?

If question 1 is answered in the affirmative, the Court of Justice is asked to answer the following questions referred for a preliminary ruling:

2.

Is Article 370, read in conjunction with point 2 of Annex X, Part A, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, to be interpreted as meaning that a Member State’s option to impose VAT on a statutory media licence fee as specified in question 1 may be maintained if, after the entry into force, on 1 January 1978, of Directive 77/388/EEC (2) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (Sixth Directive), the Member State has altered the licensing system from charging a licence fee for possessing radio and television equipment to charging a licence fee for possessing any device which can receive audiovisual programmes and services directly, including smartphones, computers, etc.?

3.

Is Article 370, read in conjunction with point 2 of Annex X, Part A, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, to be interpreted as meaning that a Member State’s option to impose VAT on a statutory media licence fee as specified in question 1 may be maintained if, after the entry into force, on 1 January 1978, of Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (Sixth Directive), the Member State has altered the licensing system so that a smaller proportion of the licence fee resources will, at the discretion of the Minister for Culture, be used to finance (i) radio and television bodies which receive public subsidies but are not themselves public, and (ii) media and film organisations which contribute to but do not themselves carry out radio and television activities?