Case C‑179/23

Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam)

v

Guvernul României
and
Ministerul Finanțelor

(Request for a preliminary ruling
from the Înalta Curte de Casaţie şi Justiţie)

Judgment of the Court (Seventh Chamber) of 4 July 2024

(Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services effected for consideration – Management fees collected by a collective management organisation for copyright and related rights for the collection, distribution and payment of remuneration due to rightholders – Remuneration not forming part of a taxable transaction)

Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of services effected for consideration – Meaning – Transactions performed by a collective management company for the collection, distribution and payment of the remuneration due to the holders of copyright and related rights – Management fee deducted from that remuneration – Included – Conditions – Remuneration not constituting consideration for services supplied

(Council Directive 2006/112, Arts 2(1)(c), 24(1) and 25(c))

(see paragraph 55 and operative part)

See the text of the decision.