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Artist`s service

All Copyright collectives in Poland waited on 12th October 2015 for resolution of Supreme Administrative Court on VAT taxation of copyright levies in adjudicating panel of 7 judges. Supreme Administrative Court questioned the Court of Justice if the artists entitled to copyright levies provide services for manufacturers and importers of tape recorders and other similar devices and blank media services in the meaning of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

The case was a result of the cassation appeal of the Minister of Finance against the judgment of Voivodeship Administrative Court in Warsaw regarding the complaint of the one of the Polish Copyrigth collective on individual interpretation of Ministry of Finance about VAT taxation of copyright levies.

In the course of all proceedings the Copyrigth collective argued that there is no service in the meaning of VAT Directive and thus, there in no tax basis. The representative of the Ministry of Finance referred to the beneficial for fiscal interests case-law of Spanish courts.

This is a very important problem from the point of view of proprietary interests of Copyrigth collectives and the artists. On December 2014 Supreme Administrative Court rendered a judgment regarding the same problem and upheld the argumentation of another Copyrigth collective. 

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