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Document 62023CA0179
Case C-179/23, Credidam: Judgment of the Court (Seventh Chamber) of 4 July 2024 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție – Romania) – Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României, Ministerul Finanțelor (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services 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)
Case C-179/23, Credidam: Judgment of the Court (Seventh Chamber) of 4 July 2024 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție – Romania) – Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României, Ministerul Finanțelor (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services 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)
Case C-179/23, Credidam: Judgment of the Court (Seventh Chamber) of 4 July 2024 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție – Romania) – Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României, Ministerul Finanțelor (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services 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)
OJ C, C/2024/4936, 19.8.2024, ELI: http://data.europa.eu/eli/C/2024/4936/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/4936 |
19.8.2024 |
Judgment of the Court (Seventh Chamber) of 4 July 2024 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție – Romania) – Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României, Ministerul Finanțelor
(Case C-179/23, (1) Credidam)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Taxable transactions - Supply of services 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)
(C/2024/4936)
Language of the case: Romanian
Referring court
Înalta Curte de Casație și Justiție
Parties to the main proceedings
Applicant: Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam)
Defendants: Guvernul României, Ministerul Finanțelor
Operative part of the judgment
Article 2(1)(c), Article 24(1) and Article 25(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that a collective management organisation for copyright and related rights supplies services, within the meaning of those provisions, where, first, it collects, distributes and pays, by law, to rightholders the remuneration owed to them by certain users defined by law and, secondly, it deducts from that remuneration a management fee which is due to it by those rightholders and which is intended to cover the costs incurred by that activity, in the event that the remuneration thus collected on behalf of those rightholders does not constitute consideration for services supplied, within the meaning of that directive, by those rightholders for the benefit of those users.
ELI: http://data.europa.eu/eli/C/2024/4936/oj
ISSN 1977-091X (electronic edition)