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EU Court of Justice ruling on VAT for collective copyright management commissions: when applicable.

  • The Court of Justice of the European Union clarified that a collective management organization of copyright and related rights provides a service when it collects, distributes, and pays compensation to rights holders as required by law
  • The organization retains a management commission from the compensation received from rights holders to cover the costs incurred for this activity
  • This commission is not considered payment for services provided by the rights holders to users if the compensation collected is not in exchange for services provided by the rights holders to users

Source: ipsoa.it

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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