3.7.2023 |
EN |
Official Journal of the European Union |
C 235/10 |
Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 21 March 2023 — Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României, Ministerul Finanțelor
(Case C-179/23, Credidam)
(2023/C 235/14)
Language of the case: Romanian
Referring court
Înalta Curte de Casație și Justiție
Parties to the main proceedings
Appellants in cassation — Defendants: Guvernul României, Ministerul Finanțelor
Respondent in cassation — Applicant: Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam)
Questions referred
1. |
Does the collection, distribution and payment of remuneration by collective management organisations, in return for a fee, constitute a supply of services, within the meaning of Article 24(1) and Article 25(c) of Directive 2006/112/EC (1) (the VAT directive), to copyright holders and holders of related rights? |
2. |
If the first question is answered in the affirmative, does the work that collective management organisations do for rights holders constitute a supply of services within the meaning of the VAT directive even if the rights holders, on whose behalf collective management organisations collect remuneration, are not deemed to be providing a service to the users who are required to pay that remuneration? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).