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No VAT on reprographic charges

The Association of Performing Artists Musical and Verbal-Musical SAWP in Warsaw, asked the finance minister to take a position on the subject to the fee reprographic subject to tax on goods and services.

The Association decided that the artists do not provide for producers and importers of equipment and media services within the meaning of the VAT Act, so the charging is not appropriate.

Once the case were before the European Court of Justice in Luxembourg, in the judgment of 18 January 2017. Tribunal ruled that "the provision of services is effected for consideration within the meaning of the VAT Directive only if between the provider and the recipient, there is a legal relationship under which occurs reciprocal performance, the remuneration received by the service provider is an actual reflection of the value of the service provided to a customer. " According to the EU Court of Justice charges reprographic are not subject to VAT Directive.

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