Order of the Government of the Czech Socialist Republic No 20 / 1973 Coll.
Ordinance of the Government of the Czech Socialist Republic amending and supplementing the Government Order of the Czech Socialist Republic No. 159 / 1969 Coll., on Cultural Funds, on the Contributions of Beneficiaries of Copyright and Executive Artists to Cultural Funds, on Contributions for the Use of Free Works of Literary, Scientific and Artistic and on Contributions of Users of Works
Valid
Effective from 20.03.1973
20
GOVERNMENT REGULATION
Czech Socialist Republic
of 28 February 1973
amending and supplementing the Government Regulation of the Czech Socialist Republic No 159 / 1969 Coll., on Cultural Funds, on the Contributions of the Beneficiaries of Copyright and Executive Artists to Cultural Funds, on Contributions for the Use of Free Works of Literary, Scientific and Artistic Works and on the Contributions of Users of Works
The Government of the Czech Socialist Republic orders pursuant to § 42 (3) and § 44 (1) (d) of Act No. 35 / 1965 Coll., on works of literary, scientific and artistic (copyright):
The Government Order of the Czech Socialist Republic No. 159 / 1969 Coll., on cultural funds, on the contributions of authors and performers to cultural funds, on the contributions for the use of free works of literary, scientific and artistic works and on the 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 cultural funds, with the exception referred to in paragraphs 2 to 4.
(2) A contribution of 40% of gross remuneration is paid to cultural funds from the authors' fees arising from abroad. The Minister for Culture may, in cases where appropriate, reduce the amount of this contribution.
(3) If the cases referred to in paragraph 2 are not the case, the beneficiaries of copyright and the authors of photographic works shall pay the cultural funds the annual income of the copyright
(a) more than 50 000 CZK but less than 100 000 CZK, 3% contribution,
(b) more than 100 000 CZK, a contribution of 5% of the total annual revenue;
However, the revenue from the higher contribution may not, after deduction of the contribution, leave the beneficiary less than the highest sum of the remuneration to the lower 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 and executive artists are related to cultural funds and constitute the basic sources of their income for the performance of their tasks (Section 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 § 5 (2) of Act No. 36 / 1965 Coll., as amended by Act No. 160 / 1968 Coll., shall be paid directly by the recipient to the organisation for the collection of contributions. '
This Regulation shall enter into force on the day of its publication.
Korcák v. r.
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Regulation Information
| Citation | Decree of the Government of the Czech Socialist Republic No. 20 / 1973 Coll., amending and supplementing the Government Order of the Czech Socialist Republic No. 159 / 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 | 20.03.1973 |
|---|---|
| Effective from | 20.03.1973 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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