- Playing protected music without the required license is considered a taxable service (subject to VAT) according to the Advocate General.
- CGS distributed protected music works without a license from the Romanian collective rights management organization, Credidam.
- Romanian law requires tripling the compensation amount in such cases, and Credidam requests VAT to be included in the claimed amounts.
- The Advocate General believes the extra compensation for lacking a license can be considered as payment for the service, but the Romanian court must decide, considering the legal basis and purpose of the compensation.
Source: taxlive.nl
See also
- Join the Linkedin Group on VAT/GST and E-Commerce HERE
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
- Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify
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