The French Supreme Administrative Court considered that a tax exemption for "private use" copyrights did not qualified as State aid (Syndicat des Industries de Matériels Audiovisuels Electroniques)

French Administrative Supreme Court (Conseil d'État), 6 February 2004, Syndicat des Industries de Matériels Audiovisuels Electroniques, Case n° 250560, not published http://www.legifrance.gouv.fr/WAspa... The French Intellectual Property Code (Code de la propriété intellectuelle), provides, inter alia, that intellectual property right holders benefit of copyright of “private copies”, i. e., copies by end-users for individual uses (“private use recording”). A dedicated Commission set the level of the tax due by every producers and importers of recording material, as those equipments are used by end-users for private use recording. The tax is proportional to the recording capacity of the material concerned (ex.: 700Mo

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  • European Court of Justice (Luxembourg)

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Georges Vallindas, The French Supreme Administrative Court considered that a tax exemption for "private use" copyrights did not qualified as State aid (Syndicat des Industries de Matériels Audiovisuels Electroniques), 6 February 2004, e-Competitions Bulletin February 2004, Art. N° 13358

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