Ciprian Raul Romiţan*

Abstract

The authors of works likely to be reproduced by audio or audiovisual recordings on any type of medium, as well as the authors of works likely to be reproduced on paper, either directly or indirectly, are entitled by law, along with editors, producers and performing artists, as the case may be, to a compensatory remuneration for private copying. The collection of the compensatory remuneration for private copying is carried out by collective management bodies, based on a mandate granted by the holders of copyright or neighbouring rights.

The article tries to answer the question whether the work of these bodies to collect the compensatory remunerations for the holders of copyright or neighbouring rights can be classified as paid service provision and whether the cashed amounts account for the equivalent value of economic transactions, thus falling within the scope of VAT.

*Doctor în drept; avocat asociat în SPA „Roş şi asociaţii” Bucureşti; Redactor-şef al Revistei române de dreptul proprietăţii intelectuale, E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it. .

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