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Document 62016CA0037
Case C-37/16: Judgment of the Court (Eighth Chamber) of 18 January 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP) (Reference for a preliminary ruling — Taxation — Common system of value added tax — Taxable transactions — Concept of ‘supply of services for consideration’ — Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights — Not included)
Case C-37/16: Judgment of the Court (Eighth Chamber) of 18 January 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP) (Reference for a preliminary ruling — Taxation — Common system of value added tax — Taxable transactions — Concept of ‘supply of services for consideration’ — Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights — Not included)
Case C-37/16: Judgment of the Court (Eighth Chamber) of 18 January 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP) (Reference for a preliminary ruling — Taxation — Common system of value added tax — Taxable transactions — Concept of ‘supply of services for consideration’ — Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights — Not included)
OJ C 70, 6.3.2017, p. 7–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 18/01/2017
- Date lodged:
- 22/01/2016
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Polish
- Type of procedure:
- Reference for a preliminary ruling - decision unnecessary, Reference for a preliminary ruling
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- Select all documents mentioning this document
- Case affecting:
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- Related EU case-law document 62016CJ0037
- Instruments cited in case law:
- Link
- EUROVOC descriptor:
|
6.3.2017 |
EN |
Official Journal of the European Union |
C 70/7 |
Judgment of the Court (Eighth Chamber) of 18 January 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP)
(Case C-37/16) (1)
((Reference for a preliminary ruling - Taxation - Common system of value added tax - Taxable transactions - Concept of ‘supply of services for consideration’ - Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights - Not included))
(2017/C 070/11)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Minister Finansów
Respondent: Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP)
Intervening parties: Prokuratura Generalna, Stowarzyszenie Zbiorowego Zarządzania Prawami Autorskimi Twórców Dzieł Naukowych i Technicznych Kopipol, Stowarzyszenie Autorów i Wydawców Copyright Polska
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as meaning that holders of reproduction rights do not make a supply of services, within the meaning of that directive, to producers and importers of blank media and of recording and reproduction devices on whom organisations collectively managing copyright and related rights levy on behalf of those rightholders, but in their own name, fees in respect of the sale of those devices and media.
