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ICCJ_134812 AI generated

VAT non-imposability on collective management body royalty collections for artistic performances under joint interpretation of Fiscal Code and Copyright Law

Case Number ICCJ_134812
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice, in its Plenary session for resolving questions of law, upheld the lower court's reference and established that the collection of remuneration by a collective management body for performers' rights regarding the broadcasting or public communication of sound recordings is not a taxable operation under Value Added Tax (VAT). This decision resolves a procedural dispute initiated by the Bucharest Court of Appeal concerning the VAT classification of such income, determining that it falls outside the scope of VAT liability. The ruling is based on the joint interpretation of Article 126(1)(a) and Article 129 of the Fiscal Code (Law no. 571/2003), and Article 98(1)(g1) and Article 1065 of the Copyright Law (Law no. 8/1996), clarifying that these specific collections of royalties do not constitute taxable supplies for VAT purposes.

Legislator headnote

AI generated

art. 129 din Legea nr. 571/2003, art. 1065 din Legea nr. 8/1996, art. 521 alin. (3) din Codul de procedură civilă; VAT non-imposability on collective management body royalty collections for artistic performances under joint interpretation of Fiscal Code and Copyright Law: This decision resolves a procedural dispute initiated by the Bucharest Court of Appeal concerning the VAT classification of such income, determining that it falls outside the scope of VAT liability. The ruling is based on the joint interpretation of Article 126(1)(a) and Article 129 of the Fiscal Code (Law no. 571/2003), and Article 98(1)(g1) and Article 1065 of the Copyright Law (Law no. 8/1996), clarifying that these specific collections of royalties do not constitute taxable supplies for VAT purposes.

Keywords

AI generated
VAT = Value added tax fiscal law taxable value copyright remuneration tax collection entertainment tax

Cited Legislation

AI generated
art. 129 din Legea nr. 571/2003
a) şi art. 129 din Legea nr. 571/2003 privind Codul fiscal, cu modificările şi completările ulterioare, art.
art. 1065 din Legea nr. 8/1996
g1 şi art. 1065 din Legea nr.
art. 521 alin. (3) din Codul de procedură civilă
Cited in the dispositive to establish the binding nature of the decision.
AI generated
Decizia nr. 2065/2022
Collective management organization's standing to sue and VAT applicability on royalty collections for public communication of musical works
Decizia nr. 583/2021
Taxability of collective management organization royalty collections as VAT subject under Directive 2006/112/CE
Decizia nr. 1233/2024
VAT applicability to collective management of equitable remuneration for performing artists' public phonogram communication
Decizia nr. 1788/2020
Collective rights management commissions: non-taxable income under profit tax and VAT exemption for remuneration collection
Decizia nr. 402/2021
Collective management of musical works: VAT liability for remuneration of broadcasting rights under EU Directive 2006/112/CE

Key legal questions extracted by Legislator

AI generated
art. 521 alin. (3) din Codul de procedură civilă

Cited in the dispositive to establish the binding nature of the decision.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 48 Dosar nr. 390/1/2017

Şedinţa din 19 iunie 2017

ÎN NUMELE LEGII

DECIDE:

Admite sesizarea formulată de Curtea de Apel Bucureşti - Secţia a IV-a civilă, în dosarul nr. 34946/3/2013, privind pronunţarea unei hotărâri prealabile şi, în consecinţă, stabileşte că:

În interpretarea dispoziţiilor art. 126 alin. (1) lit. a) şi art. 129 din Legea nr. 571/2003 privind Codul fiscal, cu modificările şi completările ulterioare, art. 98 alin. (1) lit. g1 şi art. 1065 din Legea nr. 8/1996 privind dreptul de autor şi drepturile conexe, cu modificările şi completările ulterioare, colectarea de către organismul de gestiune colectivă a remuneraţiilor cuvenite artiştilor interpreţi şi executanţi pentru radiodifuzarea sau comunicarea publică a înregistrărilor sonore conţinând fixarea prestaţiilor artistice ale acestora nu reprezintă o operaţiune impozabilă din punctul de vedere al taxei pe valoarea adăugată.

Obligatorie, potrivit dispoziţiilor art. 521 alin. (3) din Codul de procedură civilă.

Pronunţată în şedinţă publică, astăzi 19 iunie 2017.