Wolfram Kühn
Recent Posts
14
Jun 2021
1cc free webinar: New Regulations and Special Requirements through Copyright Levies
On 14 , Jun 2021 | In | By Wolfram Kühn
Against the background of the need for state aid for many professions and businesses in Corona times, the existing financing instruments came into focus. Private copying levies have always been part of this, they are an important source of income for authors and rights holders all over the world. Accordingly, in the last year, levy systems have ...
26
Mar 2021
Nordic and Baltic Countries Close Gaps in Copyright Levies
On 26 , Mar 2021 | In | By Wolfram Kühn
In quick succession, Denmark, Estonia and Latvia one after another significantly expanded the scope of copyright levies. With the corresponding legal changes, the countries' levy systems now cover all commercially available devices and storage media. The aim is to generate higher revenues for rights holders. The new regulations already apply in ...
19
Feb 2021
New Copyright Levy Reporting Requirements in 2021
On 19 , Feb 2021 | In | By Wolfram Kühn
Numerous tariff changes for copyright levies came into force at the turn of the year. In addition, there are even more formal requirements that the obligated companies must be observing especially at this time of the year. As in many countries, the first sales figures of the year must be submitted on time, in the appropriate format to the ...
26
May 2020
Proposed Copyright Levies Increase to Provide Support to the Right Holders
On 26 , May 2020 | In | By Wolfram Kühn
An increase in copyright levies is currently being called for in many different countries with similar arguments: before state support is granted, the crisis-ridden cultural sector should first receive the compensation that was previously planned. This applies, for example, to copyright levies, which compensate authors and performers for the ...
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 ...