Europaudvalget 2024-25
EUU Alm.del Bilag 410
Offentligt
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Mette Nielsen
Fra:
Sendt:
Til:
Elo Madiste <[email protected]>
9. marts 2022 09:54
Kristina Ellegaard Rasmussen; .BRUEEU FIN-19-EU Beaucamp, Pia Marie; Georgia
NIKOLAOU; Tatiani SFELINIOTI; 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]; MARRERO MARTIN, Saulo; LIGNEREUX Bastien; Paul-
[email protected]; [email protected];
[email protected]; [email protected]; Maksoń Mariusz; blaine.camilleri.1
@gov.mt; Johan Lindqvist; Sintija Ozola; Ioana Roxana IONESCU
Lone Lau-Jensen
RE: DK question / VAT (C-501/19, UCMR-ADA)
Cc:
Emne:
Denne e-mail kommer fra internettet. Den er således ikke nødvendigvis fra en intern kilde, selvom afsenderadressen kan indikere
det.
Dear Kristina,
We are sorry for the big delay of our reply. However, here are our short answer:
a) In Estonia, the licensing to copyrights is outside the scope of VAT.
b) 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
Sent:
Thursday, January 20, 2022 9:01 AM
To:
.BRUEEU FIN-19-EU Beaucamp, Pia Marie ; Georgia NIKOLAOU ; Tatiani SFELINIOTI ; 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]; MARRERO MARTIN, Saulo ; LIGNEREUX
Bastien ; Elo Madiste ; [email protected]; [email protected]; [email protected];
[email protected]; Maksoń Mariusz ; [email protected]; Johan Lindqvist ; Sintija Ozola ; Ioana Roxana IONESCU
Cc:
Lone Lau-Jensen
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 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;
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 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
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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
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