LEGAL NATURE OF COLLECTION OF REWARDS FOR REPROGRAPHIC REPRODUCTION OF WORKS AND PRIVATE COPYING

Abstract

The aim of the article is to find out whether there is a collection fee for reprographic reproduction of works and private copying (reproduction at home and for personal purposes of works and performances recorded in phonograms, video grams, and audiovisual works) from manufacturers and (or) importers of equipment and material carriers, with the use of which it is possible to carry out such reproduction of works, signs of tax (collection) in the sense of the Tax Code of Ukraine. Research methods: during the writing of the article, methods of analysis and synthesis were used to determine the nature of the fee for private copying and reprography. Results: the study of the legal nature of private copying and reprography fees allows for effective business activities of entities that are manufacturers or suppliers of equipment that could potentially be used to reproduce or copy works. Discussion: problems with the presence of signs of tax/fee in the fee for private copying and reprography.

Economic activity carried out to achieve economic and social results and for profit is entrepreneurship - independent, proactive, systematic, at their own risk economic activity carried out by economic entities (entrepreneurs) in order to achieve economic and social results and obtain profit (Article 42 of the Commercial Code of Ukraine). At the same time, among the general principles of management is the principle of prohibition of illegal interference of public authorities and local governments, their officials in economic relations. Importers, as economic entities, have the right to protect their property from excessive or illegal interference by anyone, including the state, in the course of their business and profit. This is the position of the European Court of Human Rights in cases of violation of Article 1 of Protocol No. 1 to the Convention for the Protection of Human Rights and Fundamental Freedoms - Protection of Property «Every natural or legal person is entitled to the peaceful enjoyment of his possessions. No one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law. However, the preceding provisions in no way restrict the right of the State to enact such laws as it deems necessary to control the use of property in the public interest or to ensure the payment of taxes or other charges or fines».

Thus, the structural characteristics of the remuneration for reprography and private copying lead to the conclusion that the legal status of such remuneration is mixed. Remuneration for reprography and private copying is a quasi-fiscal payment in which the characteristics of taxes and fees prevail over the characteristics of compensatory payments arising from contractual relations.