- ECJ ruled that management fees collected by copyright levy societies for equitable remunerations are subject to VAT
- Previous cases in 2017 and 2021 related to ‘equitable remunerations’
- Explanation for contradictory decisions based on legal relationship and consideration
- Users must obtain explicit permission from copyright levy society
- Management fees argued to be non-taxable but ECJ ruled otherwise
Source: twobirds.com
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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