Comments EGC T-643/24: Unauthorised Music Use Qualifies as VAT-Taxable Service

• CGS used protected music without a license from Centru Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam), triggering statutory remuneration under Romanian law.
• The Court of Justice of the European Union (via the General Court) held that this unauthorised use qualifies as a VAT-taxable service provided for consideration by Credidam.

• VAT is due on the tripled remuneration, not just on the normal license fee, even though the use was unlawful.

Source Tax Live

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General Court T-643/24 (Credidam) – Judgment – Unlicensed use of protected works is fully taxable with VAT on all remuneration – VATupdate

 

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