Source: EURLEX
Language: en
Format: md

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| 3.7.2023 | EN | Official Journal of the European Union | C 235/10 |

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Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 21 March 2023 — Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României, Ministerul Finanțelor

(Case C-179/23, Credidam)

(2023/C 235/14)

Language of the case: Romanian

Referring court

Înalta Curte de Casație și Justiție

Parties to the main proceedings

Appellants in cassation — Defendants: Guvernul României, Ministerul Finanțelor

Respondent in cassation — Applicant: Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam)

Questions referred

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| 1. | Does the collection, distribution and payment of remuneration by collective management organisations, in return for a fee, constitute a supply of services, within the meaning of Article 24(1) and Article 25(c) of Directive 2006/112/EC [(1)](#ntr1-C_2023235EN.01001001-E0001) (the VAT directive), to copyright holders and holders of related rights? |

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| 2. | If the first question is answered in the affirmative, does the work that collective management organisations do for rights holders constitute a supply of services within the meaning of the VAT directive even if the rights holders, on whose behalf collective management organisations collect remuneration, are not deemed to be providing a service to the users who are required to pay that remuneration? |

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