Asunto C-37/16: Petición de decisión prejudicial planteada por el Naczelny Sąd Administracyjny (Polonia) el 22 de enero de 2016 — Minister Finansów/Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP, con sede en Varsovia (SAWP)
Section | información judicial |
25.4.2016 ES Diario Oficial de la Unión Europea C 145/17
Lengua de procedimiento: polaco
Naczelny Sąd Administracyjny
Recurrente: Minister Finansów
Recurrida: Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP, con sede en Varsovia (SAWP)
1) ¿Existe, a efectos del artículo 24, apartado 1, y del artículo 25, letra a), de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, (1) una prestación de servicios de los autores, los intérpretes y otros titulares de derechos, a los fabricantes e importadores de magnetófonos, dispositivos similares y soportes vírgenes, por cuya venta las entidades de gestión colectiva recaudan, en su propio nombre pero por cuenta de los primeros, los cánones correspondientes
2) En caso de respuesta afirmativa a la primera pregunta, ¿actúan las entidades de gestión colectiva, al recaudar los cánones debidos por la venta de dispositivos y soportes de los fabricantes e importadores, como sujetos pasivos en el sentido del artículo 28 de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor...
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