On 11 February 2026 the European General Court issued a preliminary ruling in Case T‑643/24 concerning the VAT treatment of unlicensed public communication of musical works by a Romanian guest house. The court held that under Directive 2006/112/EC the act constitutes a supply of services for consideration, thereby subjecting it to VAT. The decision clarifies the application of VAT to the entire tripled amount charged for the broadcast.
The court held that such broadcasts constitute a supply of services for consideration under Directive 2006/112/EC, making them subject to VAT.
A Romanian company operating a guest house that broadcasted musical works without the required license.
Council Directive 2006/112/EC on the common system of VAT.
The preliminary ruling was issued on 11 February 2026.
It clarifies that unlicensed public communication of music is a taxable supply, requiring VAT compliance on the full amount charged.
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