Comments on T-643/24: Playing Music Without Required License Is a Taxable Service

• 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

• General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees – VATupdate

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