The case C-179/23 concerns the collective management organisation Credidam in Romania, which collects and distributes remuneration to performing artists. The taxpayer argues that the fees retained are not subject to VAT as they are not for a service provided, but rather a payment required by law for distributing the remuneration. The Court found that there is a direct link between the management services provided and the consideration received, establishing a legal relationship with reciprocal performance. It also noted that non-taxable transactions are not considered economic activities for the purpose of VAT.
Source KPMG
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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