The Romanian Center for Performers’ Rights Management / credidam-romanian-version

ICCJ decided: the collection, by the collective management organizations, of the remunerations owed to performers for the broadcasting or for the public communication of audio recordings containing the fixation of their art performances does not represent a taxable operation in terms of the value added tax.

THE HIGH COURT OF CASSATION AND JUSTICE accepts the appeal filed by the Bucharest Court of Appeal – Fourth Civil Division in relation to File no. 34.946/3/2013 regarding the preliminary ruling procedure and consequently establishes the following:

In the interpretation of the provisions of art. 126 para. (1) letter a) and art. 129 of Law no. 571/2003 on the Fiscal Code, with further amendments and supplements, of art. 98 para (1) letter g1) and art. 1065 of Law no. 8/1996 on copyright and related rights, with further amendments and supplements, the collection, by the collective management organizations, of the remunerations owed to performers for the broadcasting or for the public communication of audio recordings containing the fixation of their art performances does not represent a taxable operation in terms of the value added tax.

Binding, according to the provisions of art. 521 para. (3) of the Code of Civil Procedure.

Pronounced in open session today, on the 19th of June, 2017.

 

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