CELEX: 62016CN0037
Language: en
Date: 2016-01-22 00:00:00
Title: Case C-37/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP, established in Warsaw (SAWP)

25.4.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 145/17
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP, established in Warsaw (SAWP)
   (Case C-37/16)
   (2016/C 145/22)
   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, established in Warsaw (SAWP)
   
      Questions referred
   
   
               1.
            
            
               Do authors, performers and other rightholders supply services, within the meaning of Articles 24(1) and 25(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) to producers and importers of audio recorders and similar devices and blank media, on whom collective management organisations levy on behalf of those authors, performers and other rightholders, but in their own name, fees on those devices and media by virtue of their sale?
            
         
               2.
            
            
               If the answer to Question 1 is in the affirmative, are collective management organisations, in levying a fee on devices and media by virtue of their sale by producers and importers, acting as taxable persons, within the meaning of Article 28 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), who are required to document those activities by means of an invoice for the purposes of Article 220(1)(1) of that directive, issued to producers and importers of audio recorders and similar devices and blank media, showing VAT as due by virtue of the fees, and, at the time at which the fees levied on behalf of the authors, performers and other rightholders are distributed to them, are the latter required to document receipt of the fees by means of an invoice indicating that VAT issued to the collective management organisation levying the fee?
            
         
      (1)  OJ 2006 L 347, p. 1.