Judgment of the Court (Third Chamber) of 21 January 2021.#UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor v Asociatia culturala „Suflet de Român“.#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.#Case C-501/19.