Judgment_paragraph 39 · Asociación Multisectorial de Empresas de la Electrónica, las Tecnologías de la Información y la Comunicación, de las Telecomunicaciones y de los contenidos Digitales (AMETIC) v Administración General del Estado and Others (C-263/21)

39However, such a system must not only be justified by practical difficulties, such as the impossibility of identifying the final users, but must also exclude from payment of the levy the supply of reproduction equipment, devices and media to persons other than natural persons for purposes clearly unrelated to the making of copies for private use (see, to that effect, judgments of 5 March 2015, Copydan Båndkopi, C‑463/12, EU:C:2015:144, paragraphs 45 to 47, and of 22 September 2016, Microsoft Mobile Sales International and Others, C‑110/15, EU:C:2016:717, paragraphs 34 to 36).