- The publication discusses the implications of EU Court of Justice rulings on VAT rules for private copying remuneration and fair remuneration
- The ECJ ruled that reproduction rights holders do not provide a service to producers and importers of blank media, so royalties are not subject to VAT
- The ECJ also ruled that authors of musical works provide a paid service to event organizers when granting a non-exclusive license for public communication
- In France, the law allows for fair remuneration for authors and performers for public use of their works without requiring prior authorization
Source: bofip.impots.gouv.fr
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.
