- Fundacja K. is a Polish foundation organizing cultural activities, including exhibitions of comic artist J.C.’s works.
- The foundation requested a VAT exemption for sublicensing J.C.’s copyrights, claiming all income is used for cultural activities.
- The tax authority rejected this, stating the activities do not qualify as “cultural services” for VAT exemption.
- The referring court has asked the European Court of Justice to clarify the definition of “cultural service” under Article 132(1)(n) of the VAT Directive.
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.
Latest Posts in "European Union"
- Agenda of the ECJ/General Court VAT cases – 6 Judgments and 2 Hearings till March 25, 2026
- EGC T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – AG Opinion – VAT Exemptions for Credit Management: No Exemption for Former Lenders
- EGC T-638/24 (D GmbH) – Judgment – VAT on Intra-Community Acquisitions Not Precluded by Errors
- EGC T-575/24 (Digipolis) – Judgment – Public Law body Held Liable for VAT on Telecommunication Services Provided
- EU Tax Symposium 2026 (March 16-17)
