Wolfram Kühn
Recent Posts
07
Apr 2020
Does value-added tax still apply to copyright levies?
On 07 , Apr 2020 | In | By Wolfram Kühn
Copyright levies are in no way connected with the value-added tax, as was unequivocally ruled by the European Court of Justice in 2017. Based on a request from a European industry association, and because, for example, one of the EU member states, Slovenia, is currently relaunching and redesigning its levy system, 1cc is assessing the outcome of ...
14
Feb 2020
France: Copyright levy obligations for foreign online seller confirmed
On 14 , Feb 2020 | In | By Wolfram Kühn
The recent court ruling No 88 of 5 February 2020 of the French Court of Cassation has confirmed the obligation to pay copyright levies also for foreign sellers. This is by no means a new development in the field. However, the ruling once again has proved that the question of the obligation in cross-border trade in goods repeatedly fades into the ...
14
Feb 2020
France: Copyright levy obligations for foreign online seller confirmed
On 14 , Feb 2020 | In | By Wolfram Kühn
The recent court ruling No 88 of 5 February 2020 of the French Court of Cassation has confirmed the obligation to pay copyright levies also for foreign sellers. This is by no means a new development in the field. However, the ruling once again has proved that the question of the obligation in cross-border trade in goods repeatedly fades into the ...
04
Feb 2020
Hungary: Copyright levies for PCs added
On 04 , Feb 2020 | In | By Wolfram Kühn
The copyright levies of the complete scope of products liable to taxation is reviewed and reassessed in Hungary each year. There may be some major and some minor deviations in the tariff levels compared to the previous year. This year, however, there is a significant deviation: there are now levies on all types of PCs, in addition to all existing ...
04
Feb 2020
Hungary: Copyright levies for PCs added
On 04 , Feb 2020 | In | By Wolfram Kühn
The copyright levies of the complete scope of products liable to taxation is reviewed and reassessed in Hungary each year. There may be some major and some minor deviations in the tariff levels compared to the previous year. This year, however, there is a significant deviation: there are now levies on all types of PCs, in addition to all existing ...
27
Nov 2019
Germany: Never before have so many products been subject to copyright levies
On 27 , Nov 2019 | In | By Wolfram Kühn
After alone this year and alone in Germany, two other large product families became taxable through contracts between collecting societies and companies, Smartwatches are now also taxable. Manufacturers and importers have to pay 1.50 euros per unit. The agreement for Smartwatches applies retroactively from 1 January 2019 and at least until the end ...
18
Sep 2019
EEU states launching copyright levy systems
On 18 , Sep 2019 | In | By Wolfram Kühn
The five member states of the Eurasian Economic Union (EEU) are currently revising and concretizing their copyright regulations. This applies not only to legal provisions, but also to purely organisational issues and has an impact on the copyright levy systems. A harmonisation of the systems in the sense of this community of states is to be ...
16
Jul 2019
More products and more companies affected by copyright levies in Germany
On 16 , Jul 2019 | In | By Wolfram Kühn
Two important agreements on copyright levies were reached in May and June of this year: Levies for various consumer electronics devices were agreed upon and defined, and collecting societies and industry agreed assented to the new level of fees for USB sticks and memory cards. It has always been the intention of the German collecting societies to ...
03
Jun 2019
EU - Copyright levies on used products
On 03 , Jun 2019 | In | By Wolfram Kühn
Copyright levies may be applicable on used products brought on to the market after repair or refurbishment. In the context of leasing contracts, the question also arises as to whether each new device is subject to levies during the term of the contract. Many suppliers aren’t aware of these particular payment obligations that are not uniform in all ...
16
May 2019
Copyright levies for consumer electronics now also effective in Germany
On 16 , May 2019 | In | By Wolfram Kühn
German industrial associations and collecting societies have reached an overall agreement to apply copyright levies on various consumer electronic devices. Following years of negotiations, manufacturers, importers and dealers have finally attained clarity as to their obligations and the amount of levies due; charges of up to 12, 00 Euro per ...