The issue submitted to the EU Court The EU Court intervened following a referral from the Danish judge in a case involving the appeal of certain individuals (final consumers) who, through a collective action, had brought the Danish tax authorities to court in order to obtain a refund of the amounts they had paid in VAT on the broadcasting fee. The appeals contested that, since the media fee does not constitute payment for a service provided for consideration under art. 2, par. 1, lett. c), of VAT Directive 2006/112, the tax applied to this fee was collected in violation of the directive and must therefore be refunded. In the alternative, the appellants argued that, even if the collection of VAT on the media fee were considered, in principle, legitimate under art. 370 of the VAT Directive, in conjunction with Annex X, part A, p. 2, the amendments made after January 1° 1978 , to the national law governing this fee had altered its nature substantially, to the extent that the standstill clause provided by the aforementioned provision could no longer apply. The doubt raised by the Danish judge, which led to the referral to the EU Court, stemmed, on the one hand, from the conclusions of the EU Court in case C-11/15, in which the same fee was excluded from being classified as payment for services provided for consideration under art. 2, pa...