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Sorecop / Sacem Tax

Remuneration for private copying was established by the Lang Law of July 3rd 1985 in order to compensate for the losses incurred by individuals copying sound recordings and services recorded and broadcasted by radio and television. The task of defining the rates and payment methods of this tax was entrusted to a Commission. This Commission issued a decision on June 30th 1986 (publication in the JO (Official Gazette) of September 26th 1986).

Two companies have been created in order to collect this payment:

SORECOP for payment in respect of private sound copies, and COPIE FRANCE for audiovisual copies. These companies collect the payment, which will then be distributed among their associates (associations of Authors, Performers and sound and audiovisual producers).

Who Pays?

This royalty or remuneration for private copying is collected from manufacturers or importers of blank recording media such as Euradisc, when they are put into circulation in France.
 

Refund Assistance

Article 311-8 of the CPI (Code de la propriété intellectuelle – Intellectual Property Code) stipulates that remuneration for private copying gives rise to a refund when the recording medium is acquired for own use or production by:

1. Audiovisual communication companies;
2. Sound or video recording producers and those that reproduce such recordings for these producers;
3. Publishers of works published on digital media.
4. Artificial persons or organisations, the list of which is established by the ministry in charge of culture, that use recording media in order to help the sight- or hearing-impaired.

The Sorecop alone is authorised to give rulings on tax exemption. Arrangements to this effect have been made in some sectors of activity, particularly IT. For further information contact SORECOP: Phone: 01 47 15 47 15 - Fax: 01 47 15 49 76

To obtain a refund of the remuneration for private copying, the APP (Association pour la protection des Programmes/Association for the Protection of Programmes) offers an online help service for those who wish to apply for a refund: http://app.legalis.net/

Auvibel / Sabam Tax

Remuneration for private copying was instigated by royal decree. On the basis of the principle, the law refers to the devices and media that are subject to remuneration for private copying as "all media that can be used for the reproduction of sound and audiovisual works and devices enabling this reproduction to take place".

Auvibel is a company representing several copyright management companies and was approved by royal decree on October 17th 1995. Its purpose is to deal with the collection and distribution of the remuneration for private reproduction of the works and services of authors, performers or producers of sound recordings and audiovisual works.
 

For further information on this tax:
Internet : http://www.auvibel.be/index.html