Incidenţa taxei pe valoare adăugată în cazul veniturilor obţinute din valorificarea drepturilor de autor prin intermediul gestiunii colective
The VAT Implications for Income Generated through the Collective Management of Copyright

Summary/Abstract: Authors of intellectual works protected by copyright mechanisms may use various working arrangements to exercise the economic rights granted to them by law. One such arrangement is collective management, which can take two forms: voluntary collective management and mandatory collective management. The income generated through these mechanisms is subject to taxation. This study aims to analyze the tax regime applicable to such income, with a focus on the indirect taxes involved. We examine the applicability of value added tax (VAT), drawing on a series of scenarios addressed in the case law of the Court of Justice of the European Union.

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