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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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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