A license to use copyrighted works is a taxable supply, an adviser to the European Court of Justice confirmed Thursday in an opinion that complicates arrangements for the collection of royalties in the bloc. If the court agrees with the opinion issued by Advocate General Jean Richard de la Tour, it will quash any doubts about whether intellectual property-owners should be taxed as end-users.
Source: EU Court Adviser Defends Tax Rights of Music Copyright Holders