SAU, Alm.del - 2024-25 - Endeligt svar på spørgsmål 252: MFU spm. om, i forlængelse af svar på EUU alm. del - spørgsmål 38 (2024-25) at oversende svaret fra Estland i sin fulde længde, som de danske myndigheder modtog, herunder oversende evt. korrespondance i forlængelse heraf

Skatteudvalget 2024-25
SAU Alm.del
Offentligt

Fra:

Sendt:

Til:

Emne:

"Gea Raissar-Leppik" <[email protected]>

13. marts 2025 13:43:48

"Louise Wandahl Tavares" <[email protected]>

RE: DK question / VAT (C-501/19, UCMR-ADA)

[CAUTION - EXTERNAL EMAIL] This email was sent from outside the MFA organisation. DO NOT reply, click

on links, or open attachments unless you have verified the sender and know the content is safe.

Dear Louise,

I am good, hopefully you too!

Here is the reply from our capital:

We continue to hold the view that the licensing to copyrights by the collective management

organisations is outside the scope of VAT. According to EE Copyright Act, collective management

organisation does not act on its own behalf, but on behalf of the copyrighter.

Same interpretation is given in the judgment of ECJ on 4

of July 2024 C-179/23 :

Article 2(1)(c), Article 24(1) and Article 25(c) of Council Directive 2006/112/EC of 28 November

2006 on the common system of value added tax must be interpreted as meaning that a collective

management organisation for copyright and related rights supplies services, within the meaning of

those provisions, where, first, it collects, distributes and pays, by law, to rightholders the remuneration

owed to them by certain users defined by law and, secondly, it deducts from that remuneration a

management fee which is due to it by those rightholders and which is intended to cover the costs

incurred by that activity, in the event that the remuneration thus collected on behalf of those

rightholders does not constitute consideration for services supplied, within the meaning of that

directive, by those rightholders for the benefit of those users.

Best,

Gea

From:

Louise Wandahl Tavares <[email protected]>

Sent:

Tuesday, March 11, 2025 4:13 PM

To:

Gea Raissar-Leppik <[email protected]>

Subject:

DK question / VAT (C-501/19, UCMR-ADA)

Dear Gea,

I hope you are doing well.

We have a question from a parliament about the Estonian answers to the questions below (from

2022). Is your answers still valid and is it okay that we send it to our parliament?

If possible, we would highly appreciate your feedback before the end of the week.

SAU, Alm.del - 2024-25 - Endeligt svar på spørgsmål 252: MFU spm. om, i forlængelse af svar på EUU alm. del - spørgsmål 38 (2024-25) at oversende svaret fra Estland i sin fulde længde, som de danske myndigheder modtog, herunder oversende evt. korrespondance i forlængelse heraf

In advance, many thanks!

Best, Louise

Fra:

Elo Madiste <[email protected]>

Sendt:

09 March 2022 09:54

Til:

Kristina Ellegaard Rasmussen <[email protected]>; .BRUEEU FIN-19-EU Beaucamp, Pia Marie <fin-19-

[email protected]>;

Georgia NIKOLAOU <[email protected]>; Tatiani SFELINIOTI

<[email protected]>; De Mulder Robert - Belgium - Brussels EU <[email protected]>;

[email protected]; [email protected]; [email protected]; [email protected];

[email protected]; [email protected]; [email protected]; msp@reper-

portugal.be; [email protected]; [email protected];

MARRERO MARTIN, Saulo

<[email protected]>; LIGNEREUX Bastien <[email protected]>;

Paul-

[email protected]; [email protected]; [email protected]; [email protected];

Maksoń

Mariusz <[email protected]>;

[email protected];

Johan Lindqvist

<[email protected]>; Sintija Ozola <[email protected]>; Ioana Roxana IONESCU

<[email protected]>

Cc:

Lone Lau-Jensen <[email protected]>

Emne:

RE: DK question / VAT (C-501/19, UCMR-ADA)

[CAUTION - EXTERNAL EMAIL] This email was sent from outside the MFA organisation. DO NOT reply, click

on links, or open attachments unless you have verified the sender and know the content is safe.

Dear Kristina,

We are sorry for the big delay of our reply. However, here are our short answer:

In Estonia, the licensing to copyrights is outside the scope of VAT.

At the moment, we are not planning to amend the Estonian VAT Act.

I hope it is still useful somehow.

Best regards

Elo

From:

Kristina Ellegaard Rasmussen <[email protected]>

Sent:

Thursday, January 20, 2022 9:01 AM

To:

.BRUEEU FIN-19-EU Beaucamp, Pia Marie <[email protected]>; Georgia NIKOLAOU

<[email protected]>; Tatiani SFELINIOTI <[email protected]>; De Mulder Robert - Belgium - Brussels

EU <[email protected]>;

[email protected]; [email protected];

[email protected]; [email protected]; [email protected]; [email protected];

MARRERO MARTIN, Saulo <[email protected]>; LIGNEREUX Bastien

<[email protected]>; Elo Madiste <[email protected]>;

Paul-Josef.RZEPA-

[email protected]; [email protected]; [email protected]; [email protected];

Maksoń

Mariusz

<[email protected]>;

[email protected];

Johan Lindqvist <[email protected]>; Sintija

Ozola <[email protected]>; Ioana Roxana IONESCU <[email protected]>

Cc:

Lone Lau-Jensen <[email protected]>

Subject:

DK question / VAT (C-501/19, UCMR-ADA)

Good morning colleagues,

I hope you – and you administration at home – can find the time to give a short reply to a few questions in

relation to the following judgment from the ECJ on 21 January 2021 in C-501/19, UCMR-ADA:

“Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value

added tax, as amended by Council Directive 2010/88/EU of 7 December 2010, must be interpreted as

meaning that a holder of copyright in musical works supplies services for consideration to the end user,

a performance organiser, where the latter is authorised, by a non-exclusive licence, to perform those

works for a public audience in return for the payment of remuneration collected by an appointed

collective management organisation which acts in its own name but on behalf of that copyright holder;

Article 28 of Directive 2006/112/EC, as amended by Directive 2010/88, must be interpreted as meaning

that a collective management organisation which collects, in its own name but on behalf of holders of

performance of their protected works, acts as a ‘taxable person’ within the meaning of that provision and

is therefore deemed to have received the services in question from those rights holders before providing

them to the end user itself. In such a case, that organisation is required to issue invoices in its own name

to the end user containing the royalties collected from the latter, including value added tax (VAT). The

including VAT for the services supplied in respect of the royalties received.”

In other words, the judgment states that giving licence to copyrights is a supply for consideration and therefore

taxable if no specific derogation for exemption can be used – for example the standstill provision in the

directive 2006/112/EC, Annex X, Part B, no. 2.

Questions for consideration:

a. Have you always seen licensing to copyright as a taxable supply (no matter who is the supplier), or have

you seen it as being outside the scope of the VAT rules, or have you used the standstill provision for the

artists (Annex X, Part B) to exempt collective management organisations?

b. It is necessary for you to amend your national rules to comply with the ruling? If yes, can you in short

explain in what way and if you have already done so?

Background: In Denmark we use the standstill in Annex X, Part B, no. 2, for the artists and have up until the

judgment in C-501/19, UCMR-ADA considered giving licence to copyrights as not being service for

consideration. We are in the process of changing our national VAT rules to comply with the judgment and are

in the process of determining the proper VAT treatment of collective management organisations when they

give license to copyrights.

We would very much appreciate to receive a short answer to these questions before the 28. January 2022.

Thank you very much in advance.

Kind regards,

Kristina

_______________________________________________________

KRISTINA ELLEGAARD RASMUSSEN /

[email protected]

Fiscal Attaché

DIRECT +32 (0) 2 233 09 40 / MOBILE +32 (0) 491 71 63 51

THE PERMANENT REPRESENTATION OF DENMARK TO THE EU

PERMANENT REPRESENTATION OF DENMARK TO THE EUROPEAN UNION / B-1040 BRUXELLES

PHONE +32 (2) 233 0811 /

EU.UM.DK