CELEX: 62016CA0037
Language: en
Date: 2017-01-18 00:00:00
Title: Case C-37/16: Judgment of the Court (Eighth Chamber) of 18 January 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP) (Reference for a preliminary ruling — Taxation — Common system of value added tax — Taxable transactions — Concept of ‘supply of services for consideration’ — Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights — Not included)

6.3.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 70/7
            
         Judgment of the Court (Eighth Chamber) of 18 January 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP)
   (Case C-37/16) (1)
   
   ((Reference for a preliminary ruling - Taxation - Common system of value added tax - Taxable transactions - Concept of ‘supply of services for consideration’ - Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights - Not included))
   (2017/C 070/11)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Minister Finansów
   
      Respondent: Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP)
   
      Intervening parties: Prokuratura Generalna, Stowarzyszenie Zbiorowego Zarządzania Prawami Autorskimi Twórców Dzieł Naukowych i Technicznych Kopipol, Stowarzyszenie Autorów i Wydawców Copyright Polska
   
      Operative part of the judgment
   
   Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as meaning that holders of reproduction rights do not make a supply of services, within the meaning of that directive, to producers and importers of blank media and of recording and reproduction devices on whom organisations collectively managing copyright and related rights levy on behalf of those rightholders, but in their own name, fees in respect of the sale of those devices and media.
   
      (1)  OJ C 145, 25.4.2016.