- 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.
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