- 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.
