Decree No. 170 / 1973 Coll.
Decree of the Government of the Slovak Socialist Republic amending and supplementing the Decree of the Slovak Socialist Republic No. 180 / 1969 Coll., on Cultural Funds, on the contributions of authors and performers to cultural funds, on contributions for the use of free works of literary, scientific and artistic works and on contributions of users of works
Valid
Effective from 27.12.1973
170
GOVERNMENT REGULATION
Slovak Socialist Republic
of 22 December 1973
amending and supplementing Decree No 180 / 1969 of the Government of the Slovak Socialist Republic on cultural funds, on the contributions of recipients of copyright and performance artists to cultural funds, on contributions for the use of free works of literary, scientific and artistic sciences and on the contributions of users of works
The Government of the Slovak Socialist Republic orders pursuant to Sections 42 (3) and 44 (1) (d) of Act No. 35 / 1965 Coll., on Literary, Scientific and Artistic Works (Copyright Act):
The Decree of the Government of the Slovak Socialist Republic No. 180 / 1969 Coll., on Cultural Funds, on the contributions of authors and performers to cultural funds, on contributions for the use of free works of literary, scientific and artistic works and on contributions of users of works, are amended and supplemented as follows:
1. Paragraph 14 reads as follows:
(1) Beneficiaries of copyright and performers' remuneration pay a contribution of 2% of gross remuneration to the funds, with the exception referred to in paragraphs 2 to 4.
(2) A contribution of 40% of gross remuneration shall be paid to the funds from the authorial remuneration of Czechoslovak citizens abroad; the Minister may reduce the amount of this contribution in cases where appropriate.
(3) In the absence of the cases referred to in paragraph 2, the funds shall be paid by copyright heirs and the authors of photographic works, if they receive annual revenue from copyright fees.
(a) more than 50 000 CZK,
but less than 100,000 CZK,
a contribution of 3%,
(b) more than 100 000 CZK,
5% contribution
the total annual income: however, the revenue submitted to the higher contribution may not be less than the highest sum of the remuneration paid to the lower contribution after deduction of the contribution.
(4) The allowance provided for in paragraphs 1 to 3 shall not be paid on the exempt remuneration provided for in Article 4 of Act No. 36 / 1965 Coll., on the income tax on literary and artistic activities, as amended by Act No. 160 / 1968 Coll. and on the remuneration which is subject to payroll tax.
(5) The contributions of the recipients of copyright fees and fees of performers belong to the funds and constitute the basic sources of their income for the performance of their tasks (§ 41 of the Copyright Act). '
2. Paragraph 15 reads as follows:
(1) The organisation which pays the remuneration collects the contribution referred to in Article 14 (1) and (2); in the cases referred to in Article 14 (3) it collects the advance payment of 2%. The amounts deducted shall be charged and paid in bulk for the calendar month by the 20th day of the following month to the organisation responsible for collecting the contributions (§ 16).
(2) Beneficiaries of copyrights covered by Paragraph 14 (3) shall be obliged to point out to the competent collecting organisation the difference between the contribution paid by the advance deduction and the contribution to which they are obliged by 31 January of the following year at the latest.
(3) Contributions from remuneration received from citizens and declared pursuant to Article 5 (2) of Act No. 36 / 1965 Coll. as amended by Act No. 160 / 1968 Coll. will be paid directly by the recipient of the remuneration to the organisation responsible for collecting contributions. "
This Regulation shall enter into force on the day of its publication.
Dr Colotka v. r.
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Regulation Information
| Citation | Decree of the Government of the Slovak Socialist Republic No 170 / 1973 Coll., amending and supplementing the Decree of the Slovak Socialist Republic No 180 / 1969 Coll., on cultural funds, on contributions of recipients of copyright and executive artists to cultural funds, on contributions for the use of free works of literary, scientific and artistic works and on contributions of users of works |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.1973 |
|---|---|
| Effective from | 27.12.1973 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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