#62024TJ0643Genel Mahkeme'nin (Ön karar veren Daire) 11 Şubat 2026 tarihli kararı. Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Cristian General Serv SRL. Ön karar talebi – Vergilendirme – Katma değer vergisi ortak sistemi – Vergiye tabi işlemler – 'Bedel karşılığı hizmet sunumu' kavramı – 2006/112/EC Direktifi'nin Madde 2(1)(c), Madde 24(1) ve Madde 25(a) ve (c) – Vergiye tabi tutar – 'Karşılık' kavramı – 2006/112 Direktifi'nin Madde 73 ve Madde 78 ilk paragrafının (a) noktası – İlgili hak sahipleri – Fonogram ve görsel-işitsel programların lisanssız iletilmesi – Kolektif yönetim kuruluşuna ödenen ücret – Ek ücret. Dava T-643/24.
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🇬🇧 English
This law concerns a case about value-added tax (VAT) related to services provided by a collective management organization for artists' rights. It clarifies what constitutes a taxable service and how remuneration for using artists' works should be handled. This affects artists, businesses using their works, and organizations managing artists' rights.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Clarifies the definition of taxable services under VAT law.
- Specifies how remuneration for using artists' works is calculated.
- Establishes the responsibilities of businesses in relation to artists' rights.
Affected Parties
ArtistsBusinesses using artistic works+1 more…
Tags
VAT,Taxation,Artists' Rights…