VAT Settlement for Sale of Copyright Sub-licenses by Cultural Foundation: Legal Implications

• VAT must be settled when selling sublicenses to copyright
• Exemption from VAT applies to the supply of goods closely related to cultural services
• If the sale of sublicenses to copyright is not strictly related to cultural services, the exemption does not apply
• The case involved a foundation recognized as a cultural institution under the Foundation Act
• The foundation generates income from selling sublicenses to a well-known comic book creator’s copyrights

Source: podatki.gazetaprawna.pl

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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