Supervising and checking the levy for private copying

Part of Auvibel's remit is to undertake regular checks on the declarations.

Liable parties , as well as distributors of media or devices, regardless of whether they are wholesalers or retailers, must provide Auvibel, when requested, with the information it needs to supervise the collection of the remuneration for private copying.

In its request, Auvibel must state:

  1. the legal grounds for the request;
  2. the information requested;
  3. the reasons and purpose of the request;
  4. the deadline by which the information must be provided - this may not be less than fifteen working days starting from the date when the request was received;
  5. the penalties under Article XI.293, para. 5, of the Code of Economic Law that will be imposed if the deadline is not met or if the information provided is incomplete or inaccurate;
  6. the legal remedies that can be sought from the courts against the request for information.

The information obtained in reply to a request may not be used for other purposes or reasons than those described in the request.

The liable parties or distributors being questioned, regardless of whether they are wholesalers or retailers may not, on the grounds of the request, be obliged to acknowledge that they have infringed the stipulations regarding the right of the levy for private copying or that they were involved therein.

The request for information will be sent by registered mail with acknowledgement of receipt to the liable parties and distributors, regardless of whether they are wholesalers or retailers. At the same time, a copy thereof will be sent by registered mail with acknowledgement of receipt to the Minister.

Penalties if the deadline is not met or the information provided is incomplete or incorrect

The stipulations of Chapter XI of the law of 3 July 1969 concerning the introduction of legislation on Value Added Tax are applicable to infringements of the provisions of chapters IV to VI and to infringements of their implementing orders, whereby the term "tax" is replaced by "levy ". (Art. XI.293 Code of Economic Law)

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