Prejudiciële vragen over toepassing van de BTW-richtlijn op organisaties voor collectief beheer

Print this page 06-08-2019
B915821

Zaak C-501/19: UCMR – ADA Asociația pentru Drepturi de Autor a Compozitorilor - Pro Management Insolv IPURL.

 

"Preliminary reference on the interpretation of Council Directive 2006/112/EC"

 

Prejudiciële vragen:

"1. Do the holders of rights in musical works supply services within the meaning of Articles 24(1) and 25(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (the VAT Directive) to performance organisers from which collective management organisations, on the basis of an authorisation – a non-exclusive licence – receive remuneration, in their own name but on behalf of those right holders, for the public performance of musical works?
2. If the first question is answered in the affirmative, do collective management organisations, when receiving remuneration from performance organisers for the right to perform musical works for a public audience, act as a taxable person within the meaning of Article 28 of the VAT Directive, and are they required to issue invoices including VAT to the respective performance organisers, and, when remuneration is paid to authors and other holders of copyright in musical works, are the latter, in turn, required to issue invoices including VAT to the collective management organisation?"

 

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