- Playing protected music without the required license is considered a taxable service (subject to VAT).
- The fee for unauthorized use must be tripled under Romanian law.
- VAT should be applied to the tripled fee, not just the standard licensing fee.
- The court ruled that this constitutes a service provided for consideration by the rights management organization.
Source: taxlive.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.
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