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

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Reference

French Administrative Supreme Court, Syndicat des Industries de Matériels Audiovisuels Electroniques, Case n° 250560, 6 February 2004 (French)

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 for an Audio CD, CD ROM ; 4,7 Go on a DVD ; and from 40 to 200 Go on most of hard drives). In the case at hands, the problem concerned TV hard drives and computer

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  • European Court of Justice (Luxembourg)
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Quotation

Georges Vallindas, The French Supreme Administrative Court considers that a tax exemption for "private use" copyrights does not qualify 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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