Comments on ECJ C-179/23: VAT on Credidam’s Collective Copyright Management Fees

• CJEU issued a judgment in Credidam case on VAT and collective copyright management
• Credidam is a collective copyright management association in Romania
• Credidam challenged the VAT treatment of management fees deducted from remuneration paid to rightholders
• CJEU held that Credidam was supplying services to rightholders for consideration
• Legal relationship between Credidam and rightholders with reciprocal performance
• Management fees subject to VAT despite remuneration being outside VAT scope

Source: taxscape.deloitte.com

See also

• C-179/23 (Credidam) – Judgment – Payments for by law provided copyrights deducted by a management fee are taxable transactions

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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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