Comments on ECJ C-179/23: VAT on Collection Fees for Copyright Licences – Impact on Rights Holders

• ECJ ruled that management fees collected by copyright levy societies for equitable remunerations are subject to VAT
• Previous cases in 2017 and 2021 related to ‘equitable remunerations’
• Explanation for contradictory decisions based on legal relationship and consideration
• Users must obtain explicit permission from copyright levy society
• Management fees argued to be non-taxable but ECJ ruled otherwise

Source: twobirds.com

See also

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

---

• Join the Linkedin Group on ECJ VAT Cases, click HERE
• VATupdate.com – Your FREE source of information on ECJ VAT Cases

---

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.