• intellectual property rights,
• taxation,
• revenues,
• mandatory social contributions,
• unemployment social contribution,
• health social contribution,
• valued added tax (VAT),
• independent activity,
• annual declarations,
• intellectual property revenues obtained abroad,

Ana-Maria Marinescu*

Abstract

This article underlines in a brief presentation the taxation regime regulated by the New Fiscal Code, entered into force at January 1, 2016 in the field of intellectual property rights, especially regarding copyright and related rights. Also, the article analyses the mandatory social contri-butions paid to the state budget for the intellectual property rights revenues, namely the unemployment social contribution and health social contribution, and the percentage applicable to VAT.

It is also summarised the conditions for an activity to be considered independent and not to be characterised as an employment activity.

I refer also to the annual declarations that have to be submitted to fiscal authority.

In the end, the article summarize the regime of the intellectual property revenues obtained abroad.

* Drd., Director General Societatea Autorilor şi Editorilor Români de Opere Ştiinţifice - PERGAM, E-mail: Această adresă de email este protejată contra spambots. Trebuie să activați JavaScript pentru a o vedea.

• intellectual property,
• corporeal property on the material support of the work,
• thing,
• good,
• economic right,
• legal fiction,

Gheorghe Gheorghiu*

Abstract

Distinguishing the real relation between intellectual property and the property of the material support of a work can be better understood by a new approach of the notions of thing, good and economic copyright. It is what is intended in the present study.

* Conferenţiar univ. dr., avocat Baroul Bucureşti, E-mail: Această adresă de email este protejată contra spambots. Trebuie să activați JavaScript pentru a o vedea.

• database,,
• collective management,
• author,
• related rights,
• work,,
• database developer,
• European directive,
• case law,

Ciprian Raul Romiţan**

Abstract

Twenty years after the adoption of the Law no. 8/1996 on copyright and related rights, the author proposes a short review of the legal acts adopted after the establishment and organization of the modern and united stated of Romania. The study analyzes the main laws adopted in the field of copyright and connected rights: The Press Law of 13 April 1862; the 1923 law on literary and artistic property; Decree no. 321 of 18 June 1956 on copyright and Law no. 8/1996 on copyright and related rights. The author finally concludes that the current law mostly is harmonized with the European directives and responds to the social, economic and political situation of our times.

* La elaborarea acestui studiu am folosit majoritatea textelor scrise de mine în această materie şi publicate anterior în lucrări ale mele apărute la editurile „Universul Juridic” şi „All Bech”, precum şi în „Revista română de dreptul proprietăţii intelectuale” şi „Dreptul”. Texte scrise de mine în perioada 2005-2016 şi menţionate pe parcursul studiului, au fost revizuite, modificate şi completate după o laborioasă documentare.

** Doctor în drept, avocat asociat SCPA „Roş şi asociaţii” Bucureşti; E-mail: Această adresă de email este protejată contra spambots. Trebuie să activați JavaScript pentru a o vedea.

• non-property rights,
• copyrights and related rights,
• legal actions,

Teodor Bodoaşcă*
Andrei Murgu

Abstract

This study focuses on the analysis of article 253 of the Civil Code provisions concerning defenses of non-property rights, and provisions of art. 139, paragraph (1) and (2) of Law no. 8/1996 concerning copyright and related rights, with regard to legal action available for right holders in case of infringement of intellectual property rights stemming from intellectual creations in the literary, artistic, and scientific fields.

A future study shall approach other aspects of legal protection on non-property rights, copyright and related rights respectively, such as provisional measures that may be decided upon by the court of law in case of infringement of these rights.

* Prof. univ. dr., Universitatea „Dimitrie Cantemir” din Târgu-Mureş, Facultatea de drept; e-mail: Această adresă de email este protejată contra spambots. Trebuie să activați JavaScript pentru a o vedea.