Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation