Tag Archives: taxation

Private copying remuneration is not subject to VAT

While there is a consensus around the issue that creative and cultural industries have one of the best proposition to create value added and jobs in the national industry, many EU countries are taxing the field in a way that is a job killer. A new ECJ ruling will bring more highlight on the issue.

VAT on music
Value added tax on live music across Europe – the royalties are subject to similar levies.

In the  Minister Finansów v SAWP  case  the Polish collective management society successfully argued that the compensation paid for unlicensed home copying in the EU is not subject to VAT taxation, because it is not in essence not a service but a compensation for a harm.

Hopefully the case will not only bring about changes the way private copying remuneration is administered, but start a general debate about how musicians create value added and jobs for the industry, and how could they create more.