Internet and the remuneration for private copying

For non-Belgian firms:

According to the imperative provisions of European law, all issues in connection with copyright and neighbouring rights are governed by the law of the Member State in which goods are offered for sale and/or sold through on-line services. As a result, when offering for sale and/or selling blank media supports through your website to the Belgian public, your company should comply with the Belgian law on copyright and neighbouring rights.

Pursuant to Article XI.229 of the Code of Economic Law, a remuneration is due to Auvibel each time blank media supports are put on the Belgian market. This obligation also applies to companies established outside the Belgian territory which offer for sale and/or sells blank sound and image media supports to persons established in Belgium. Indeed, in such case, the company established abroad is responsible for the intra-Community acquisition and qualifies as an intra-Community purchaser within the meaning of Article XI.229 of the Code of Economic Law. This was recently confirmed in sentences handed down by the Presiding Judge at the Court of First Instance in Brussels on 30 June 2005 (NL), 24 May 2006 (EN) and 27 July 2006 (EN).

We would advise you to mention on your website very clearly that the Auvibel-levy is applicable and will be charged directly to the Belgian buyer. State the levy separately on your Invoice! After the sale, you, as the seller, must declare and pay the remuneration to Auvibel.

For sellers on eBay, Kapaza, Yezzz, 2dehands and other auction sites:

If you offer goods subject to the levy on auction sites, the rules that currently apply are also applicable to you! So be extremely careful and apply the Auvibel levy in full!

For owners of auction sites:

Owners of auction sites (both Belgian and non-Belgian) can contact us. We are willing to look for appropriate solutions with them for the correct application of the remuneration for private copying. We can give them advice on warning messages, terms & conditions of sale, etc.

Nothing in the present legislation and current jurisprudence would indicate that they could get round their responsibility.

 

Penalties if the levy is evaded or not paid in time

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 of the Code of Economic Law)

Contact

Please don’t hesitate to contact us.