Case C-501/19: Judgment of the Court (Third Chamber) of 21 January 2021 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — UCMR — ADA Asociaţia pentru Drepturi de Autor a Compozitorilor v Asociația Culturală ‘Suflet de Român’, represented by its liquidator, Pro Management Insolv IPURL (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c), Article 24(1) and Article 25(a) — Taxable transactions — Fees for the public performance of musical works — Article 28 — Collective copyright management organisation — Collection of those fees in its own name and on behalf of copyright holders from end users)