EUU, Alm.del - 2024-25 - Bilag 410: Kopi af SAU alm. del - svar på spm. 252 om oversendelse af svaret fra Estland i sin fulde længde vedr. licens til ophavsrettigheder

Europaudvalget 2024-25
EUU Alm.del Bilag 410
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Mette Nielsen

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Gea Raissar-Leppik <[email protected]>

13. marts 2025 12:44

Louise Wandahl Tavares

RE: DK question / VAT (C-501/19, UCMR-ADA)

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Dear Louise,

I am good, hopefully you too!

Here is the reply from our capital:

We continue to hold the view that the licensing to copyrights by the collective management organisations is

outside the scope of VAT. According to EE Copyright Act, collective management organisation does not act

on its own behalf, but on behalf of the copyrighter.

Same interpretation is given in the judgment of ECJ on 4

of July 2024 C-179/23 :

Article 2(1)(c), Article 24(1) and Article 25(c) of Council Directive 2006/112/EC of 28 November 2006 on

the common system of value added tax must be interpreted as meaning that a collective management

organisation for copyright and related rights supplies services, within the meaning of those provisions,

where, first, it collects, distributes and pays, by law, to rightholders the remuneration owed to them by

certain users defined by law and, secondly, it deducts from that remuneration a management fee which is

due to it by those rightholders and which is intended to cover the costs incurred by that activity, in the event

that the remuneration thus collected on behalf of those rightholders does not constitute consideration for

services supplied, within the meaning of that directive, by those rightholders for the benefit of those users.

Best,

Gea

From:

Louise Wandahl Tavares <[email protected]>

Sent:

Tuesday, March 11, 2025 4:13 PM

To:

Gea Raissar-Leppik <[email protected]>

Subject:

DK question / VAT (C-501/19, UCMR-ADA)

Dear Gea,

I hope you are doing well.

We have a question from a parliament about the Estonian answers to the questions below (from

2022). Is your answers still valid and is it okay that we send it to our parliament?

If possible, we would highly appreciate your feedback before the end of the week.

In advance, many thanks!

Best, Louise

EUU, Alm.del - 2024-25 - Bilag 410: Kopi af SAU alm. del - svar på spm. 252 om oversendelse af svaret fra Estland i sin fulde længde vedr. licens til ophavsrettigheder

Fra:

Elo Madiste <[email protected]>

Sendt:

09 March 2022 09:54

Til:

Kristina Ellegaard Rasmussen <[email protected]>; .BRUEEU FIN-19-EU Beaucamp, Pia Marie <fin-19-

[email protected]>;

Georgia NIKOLAOU <[email protected]>; Tatiani SFELINIOTI <t.sfelinioti@rp-

grece.be>;

De Mulder Robert - Belgium - Brussels EU <[email protected]>;

tatyana.koleva@bg-

permrep.eu; [email protected]; [email protected]; [email protected]; [email protected];

[email protected]; [email protected]; [email protected]; [email protected];

[email protected];

MARRERO MARTIN, Saulo <[email protected]>; LIGNEREUX Bastien

<[email protected]>;

[email protected]; [email protected];

Maksoń Mariusz <[email protected]>;

[email protected];

Johan Lindqvist <[email protected]>; Sintija Ozola <[email protected]>;

Ioana Roxana IONESCU <[email protected]>

Cc:

Lone Lau-Jensen <[email protected]>

Emne:

RE: DK question / VAT (C-501/19, UCMR-ADA)

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Dear Kristina,

We are sorry for the big delay of our reply. However, here are our short answer:

In Estonia, the licensing to copyrights is outside the scope of VAT.

At the moment, we are not planning to amend the Estonian VAT Act.

I hope it is still useful somehow.

Best regards

Elo

From:

Kristina Ellegaard Rasmussen <[email protected]>

Sent:

Thursday, January 20, 2022 9:01 AM

To:

.BRUEEU FIN-19-EU Beaucamp, Pia Marie <[email protected]>; Georgia NIKOLAOU

<[email protected]>; Tatiani SFELINIOTI <[email protected]>; De Mulder Robert - Belgium - Brussels EU

<[email protected]>;

[email protected]; [email protected]; [email protected];

[email protected]; [email protected]; [email protected]; [email protected];

[email protected]; [email protected]; [email protected];

MARRERO MARTIN, Saulo

<[email protected]>; LIGNEREUX Bastien <[email protected]>; Elo Madiste

<[email protected]>;

[email protected]; [email protected]; [email protected];

[email protected];

Maksoń Mariusz <[email protected]>;

[email protected];

Johan Lindqvist

<[email protected]>; Sintija Ozola <[email protected]>; Ioana Roxana IONESCU

<[email protected]>

Cc:

Lone Lau-Jensen <[email protected]>

Subject:

DK question / VAT (C-501/19, UCMR-ADA)

Good morning colleagues,

I hope you – and you administration at home – can find the time to give a short reply to a few questions in relation

to the following judgment from the ECJ on 21 January 2021 in C-501/19, UCMR-ADA:

“Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added

tax, as amended by Council Directive 2010/88/EU of 7 December 2010, must be interpreted as meaning that a

holder of copyright in musical works supplies services for consideration to the end user, a performance

EUU, Alm.del - 2024-25 - Bilag 410: Kopi af SAU alm. del - svar på spm. 252 om oversendelse af svaret fra Estland i sin fulde længde vedr. licens til ophavsrettigheder

organiser, where the latter is authorised, by a non-exclusive licence, to perform those works for a public

audience in return for the payment of remuneration collected by an appointed collective management

organisation which acts in its own name but on behalf of that copyright holder;

Article 28 of Directive 2006/112/EC, as amended by Directive 2010/88, must be interpreted as meaning that a

collective management organisation which collects, in its own name but on behalf of holders of copyright in

musical works, royalties due to them in consideration for the authorisation for the public performance of their

protected works, acts as a ‘taxable person’ within the meaning of that provision and is therefore deemed to

have received the services in question from those rights holders before providing them to the end user itself. In

such a case, that organisation is required to issue invoices in its own name to the end user containing the

royalties collected from the latter, including value added tax (VAT). The copyright holders are, in turn, required

to issue to the collective management organisation invoices including VAT for the services supplied in respect

of the royalties received.”

In other words, the judgment states that giving licence to copyrights is a supply for consideration and therefore

taxable if no specific derogation for exemption can be used – for example the standstill provision in the directive

2006/112/EC, Annex X, Part B, no. 2.

Questions for consideration:

a) Have you always seen licensing to copyright as a taxable supply (no matter who is the supplier), or have you

seen it as being outside the scope of the VAT rules, or have you used the standstill provision for the artists

(Annex X, Part B) to exempt collective management organisations?

b) It is necessary for you to amend your national rules to comply with the ruling? If yes, can you in short

explain in what way and if you have already done so?

Background: In Denmark we use the standstill in Annex X, Part B, no. 2, for the artists and have up until the

judgment in C-501/19, UCMR-ADA considered giving licence to copyrights as not being service for consideration. We

are in the process of changing our national VAT rules to comply with the judgment and are in the process of

determining the proper VAT treatment of collective management organisations when they give license to

copyrights.

We would very much appreciate to receive a short answer to these questions before the 28. January 2022.

Thank you very much in advance.

Kind regards,

Kristina

_______________________________________________________

KRISTINA ELLEGAARD RASMUSSEN /

[email protected]

Fiscal Attaché

DIRECT +32 (0) 2 233 09 40 / MOBILE +32 (0) 491 71 63 51

THE PERMANENT REPRESENTATION OF DENMARK TO THE EU

PERMANENT REPRESENTATION OF DENMARK TO THE EUROPEAN UNION / B-1040 BRUXELLES

PHONE +32 (2) 233 0811 /

EU.UM.DK