I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Case C-37/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Taxation - Common system of value added tax - Taxable transactions - Concept of ‘supply of services for consideration’ - Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights - Not included))
(2017/C 070/11)
Language of the case: Polish
Appellant: Minister Finansów
Respondent: Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP)
Intervening parties: Prokuratura Generalna, Stowarzyszenie Zbiorowego Zarządzania Prawami Autorskimi Twórców Dzieł Naukowych i Technicznych Kopipol, Stowarzyszenie Autorów i Wydawców Copyright Polska
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as meaning that holders of reproduction rights do not make a supply of services, within the meaning of that directive, to producers and importers of blank media and of recording and reproduction devices on whom organisations collectively managing copyright and related rights levy on behalf of those rightholders, but in their own name, fees in respect of the sale of those devices and media.
(<span class="note">1</span>) OJ C 145, 25.4.2016.