Distributions made by collecting societies to publishers are referred to as “publishers’ shares”.
On the one hand, the collecting societies generate income from the exploitation of copyright usage rights. In principle, the authors bring these rights to the collecting societies for fiduciary exploitation.
On the other hand, the income results from legal remuneration claims according to § 27 and §§ 54, 54a and 54c of the Copyright Act (UrhG).
Statutory remuneration claims are payment claims that represent compensation for the permitted use of copyrighted property rights. This includes, for example, the levies that manufacturers of copiers have to pay to the collecting societies.
Source KMLZ – BMF letter dated October 14, 2021
See also
- C-37/16 (SAWP) – Authors/artists do not provide a service for producers and importers of reproduction rights
- Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
- Join the LinkedIn Group on ECJ VAT Cases, click HERE
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