On 11 February 2026 the General Court issued its decision in Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Cristian General Serv SRL T‑643/24 in relation to the interpretation of Articles 2(1)(c), 24(1), 25(a) and (c), 73 and point (a) of the first paragraph of Article 78 of the VAT Directive. The case involved Credidam, a Romanian collective management organisation responsible for collecting and distributing fees for copyright and related rights, and Cristian General Serv SRL (CGS), which operated a guest house. It was claimed that CGS communicated protected works (phonograms and audiovisual programmes) to the public without obtaining a licence. Credidam claimed that CGS owed fees, including VAT, for using protected works without a licence over a three-year period. Romanian law and related methodologies (Law on Copyright and Related Rights) require users who communicate protected works without a licence to pay three times the standard remuneration amount. Credidam tripled the fee that CGS would have been liable to pay if it had had a licence and considered that VAT should be charged on the total amount of that remuneration.