EU AND INTERNATIONAL LAW - Case law
CJEU 18.01.2017, C-37/2016 SAWP
The Court of Justice
clearly states that under EU common system of VAT “holders of reproduction rights do not make a supply of services to
producers and importers of blank media and of recording and reproduction
devices on whom organisations collectively managing copyright and related
rights levy on behalf of those rightsholders, but in their own name, fees in
respect of the sale of those devices and media”.