61However, that argument cannot be accepted. Such an interpretation of point 9 of Annex III to the VAT Directive, which relates to the supply of services by writers, composers and performing artists, or of the royalties due to them, is not supported by the wording of that provision and would result in the extension of the scope of that point, even though, as is apparent from paragraph 38 above, a strict interpretation of that provision is necessary.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.