Comments on ECJ C-179/23: Collecting society provides a service within the meaning of the VAT Directive

The CJEU ruled that Credidam provides a service within the meaning of the VAT Directive by collecting and distributing compensation to authors. It also deducts a management fee from the compensations. The management fee is retained to cover costs and is payable by the authors. However, the compensation received does not constitute consideration for services supplied by authors to users within the meaning of the VAT Directive 2006/112.

Source Taxlive

See also

• C-179/23 (Credidam) – Judgment – Payments for by law provided copyrights deducted by a management fee are taxable transactions

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