Tag Archives: private copy

Private copying remuneration is not subject to VAT

While there is a consensus around the issue that creative and cultural industries have one of the best proposition to create value added and jobs in the national industry, many EU countries are taxing the field in a way that is a job killer. A new ECJ ruling will bring more highlight on the issue.

VAT on music
Value added tax on live music across Europe – the royalties are subject to similar levies.

In the  Minister Finansów v SAWP  case  the Polish collective management society successfully argued that the compensation paid for unlicensed home copying in the EU is not subject to VAT taxation, because it is not in essence not a service but a compensation for a harm.

Hopefully the case will not only bring about changes the way private copying remuneration is administered, but start a general debate about how musicians create value added and jobs for the industry, and how could they create more.

Value added by music in public performance and home copying: economic theory and empirical applications in tariff setting

This presentation held on the CISAC Good Governance seminar set the basis for the later regional cooperation and the creation of the CEEMID music industry databases.  Collective management organization that represent authors in music, audiovisual and literary fields are under increasing competitive pressure from global buyers such as YouTube, Spotify and Netflix and are increasingly subject to tariff disputes and targets of competition policy.

The presentation was based on various tariff pricing and business development work carried out for the region’s largest CMO in turnover size, Artisjus in Hungary.