copyright Rules in Poland allow the ability to copy songs for personal use and does not require the author’s consent and without the need of payment on his account any charges. The law provides, however, should be reimbursed for artists and publishers in the form of so-called reprograficznej fees that are required to pay producers and importers of equipment and media that allow you to copy songs.
It is, for example, copiers, scanners, blank CD discs on which to record something, etc. the Payment is made at the expense of the collective management organizations and 3 percent. amounts due from the sale of equipment. The resulting amount is divided among separate collective management organizations and passed in favor of artists and publishers. In practice, the cost of payment reprograficznej are, however, consumers because it is included in the product price.
Association of Artists, Performers, Songs, or Verbal-Musical SAWP in Warsaw, which is the organization authorized to download this type of fees was made by the Minister of Finance to take a position on the question of whether the cost reprographic subject to VAT. The company believes that it is evidence in favor of manufacturers and importers of equipment and media services in accordance with the provisions of the law on VAT, so that the contributions should not be subject to taxation tax of goods and services.
the Finance Minister admitted, however, this provision is wrong and in the interpretation pointed out that the amounts collected SAWP are fee for the use of copyright or related rights in connection with the sale of equipment for duplication and consolidate the tracks so they should be treated as remuneration for services provided by authors or publishers and to cover tax.
the Case ultimately reached the Court of the EU in Luxembourg. In the published judgment, the European court recalled that “the provision of services is paid in accordance with the VAT Directive only in the case when between the service provider and the service receiver, and there is a legal relationship in which there is an exchange of mutual benefits, and the salary received by the service provider is the actual reflection of the cost of services rendered in favor of the client”.
In this situation it is difficult to argue that artists or publishers indicate any services, in accordance with the provisions on VAT, on behalf of manufacturers or importers of equipment and get a profit. On the contrary, the obligation to pay reprographic were imposed on those manufacturers and importers on the basis of national legislation, which also determines the size of the Board. Moreover, the rule should be that these fees are intended to Finance fair compensation in favour of executors. Just compensation cannot be considered a reciprocal service, but it is rather a form of compensation for the losses they incur by the authors for reproduction of their works.
Given this, the Court ruled that the charges reprographic remain outside the scope of the Directive on VAT.
Brussels Kansas Kiwnik Pargana (PAP)
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