Dispute Over Royalties and VAT for Unauthorized Public Communication of Protected Music Works in Romania

• Credidam and Cristian General Serv SRL are in dispute over fees for distributing protected music without a prior license.
• Romanian law requires tripling the fee if no license was obtained beforehand.
• There is disagreement over whether VAT should be included in the demanded amounts.
• The referring court asked the EU Court if this situation constitutes a “service for consideration.”
• The Advocate General believes it does, and that the fee (including the penalty) can be considered “consideration,” but the final assessment is up to the referring court.

Source: nlfiscaal.nl

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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