- VAT liability for unauthorized use of copyright depends on whether the rights holder “tolerates” the use.
- The General Court of the European Union ruled that remuneration for unauthorized use of copyright is subject to VAT.
- The Court found that such remuneration constitutes payment for a service, even if the rights holder cannot oppose the use under national law.
- VAT is due on the full amount of remuneration, including any increased (e.g., triple) fees for unauthorized use.
Source: mddp.pl
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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