Judgment of the Court (Third Chamber) of 21 January 2021.#UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor v Asociatia culturala „Suflet de Român“.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c), article 24(1) and Article 25(a) – Taxable transactions – Remuneration for the communication to the public of musical works – Article 28 – Collective copyright management organization – Collection of these remunerations from the end user in his name and on behalf of the copyright holders.#Case C-501/19.

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Official record CELEX 62019CJ0501_SUM from European Union at Court of Justice of the European Union. Dated 21 January 2021. Status: decided.

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• Urteil des Gerichtshofs (Dritte Kammer) vom 21. Januar 2021.#UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor gegen Asociaţia Culturală „Suflet de Român“.#Vorlage zur Vorabentscheidung – Steuerrecht – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 2 Abs. 1 Buchst. c, Art. 24 Abs. 1 und Art. 25 Buchst. a – Steuerbare Umsätze – Vergütungen für die öffentliche Wiedergabe von Musikwerken – Art. 28 – Verwertungsgesellschaft für Urheberrechte – Einziehung dieser Vergütungen beim Endnutzer in ihrem Namen und für Rechnung der Rechteinhaber.#Rechtssache C-501/19.

  judgment · DE · 21 January 2021

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• Arrêt de la Cour (troisième chambre) du 21 janvier 2021.#UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor contre Asociatia culturala „Suflet de Român“.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c), article 24, paragraphe 1, et article 25, sous a) – Opérations imposables – Rémunérations pour la communication au public d’œuvres musicales – Article 28 – Organisme de gestion collective des droits d’auteur – Perception de ces rémunérations auprès de l’utilisateur final en son nom et pour le compte des titulaires de droits d’auteur.#Affaire C-501/19.

  judgment · FR · 21 January 2021

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