The CJEU ruled that Credidam provides a service within the meaning of the VAT Directive by collecting and distributing compensation to authors. It also deducts a management fee from the compensations. The management fee is retained to cover costs and is payable by the authors. However, the compensation received does not constitute consideration for services supplied by authors to users within the meaning of the VAT Directive 2006/112.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- VAT and Customs Priorities in the DG TAXUD Management Plan 2026
- EU and Australia strengthen relations with Trade Agreement
- EGC VAT Case – T-138/26 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT Exemption for Cash-Settled Greenhouse Gas Emission Allowance Forwards
- European Commission Seeks Feedback on Digital Business Wallet to Simplify EU Compliance and Operations
- VAT Classification of Loyalty Programs: ECJ Rules Loyalty Points Are Not Vouchers Under EU Law
