Government Decree No. 3 / 1966 Coll.
Government decree on contributions of recipients of copyright and executive artists to cultural funds
Valid
Effective from 01.02.1966
3
GOVERNMENT DECLARATION
of 19 January 1966
on the contributions of beneficiaries of copyright and executive artists to cultural funds
The Government of the Czechoslovak Socialist Republic provides, pursuant to § 42 paragraphs 1 and 3 and § 44 paragraph 1 (d) of the Copyright Act No. 35 / 1965 Coll. ("the Act '):
(1) Beneficiaries of copyright and performers' remuneration pay a contribution of 2% of gross remuneration to the cultural funds, with the exception referred to in paragraphs 2 and 3.
(2) The succession of copyright and the authors of photographic works, if they achieve annual income from copyright fees of more than 50 000, - Cčs, pay a contribution to cultural funds of 3%, if they reach more than 100 000, - Cčs per year, of 5% of total annual income. However, from the revenue received from the higher contribution, the beneficiary may not, after deduction of the contribution, be less than the highest sum of the remuneration paid to the lower contribution.
(3) The allowance referred to in paragraph 1 or 2 shall not be paid on exempt remuneration pursuant to Article 4 of Act No. 36 / 1965 Coll., on Income Tax on Literary and Artistic Activities, and on remuneration subject to payroll tax.
(4) The contributions of the recipients of copyright fees and the remuneration of performers belong to cultural funds and constitute the basic source of their income for the performance of their tasks (Section 41 of the Act).
(1) The organisation paying the remuneration shall reduce the 2% allowance; 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 (§ 3).
(2) Beneficiaries of royalties whose remuneration is subject to the provisions of Paragraph 1 (2) on the increased contribution shall be required to point out to the competent collecting organisation by 31 January of the following year at the latest the difference between the contributions paid by the deduction and the contribution for which they are obliged.
(3) Contributions from remuneration received from citizens and declared pursuant to Article 5 (1) of Act No. 36 / 1965 Coll. will be paid directly by the recipient to the organisation responsible for collecting the contributions.
(1) The contributions of the recipients of the copyright for literary funds are collected in the Czech regions of DILIA - Czechoslovak theatre and literary management in Prague, Slovakia DILIZA-Slovak theatre and literary representation in Bratislava.
(2) The contributions of the recipients of copyrighted awards for music funds are collected in the Czech regions of OSA- Copyright Association for Music Works in Prague, Slovakia SOSA- Slovak Copyright Association for Music Works in Bratislava.
(3) All contributions to the Fine Arts Funds are collected in Czech regions by the Copyright Protection Organisation of the Czech Fine Arts Fund in Prague, Slovakia by the Copyright Protection Organisation of the Slovak Fine Arts Fund in Bratislava.
(4) Beneficiaries of performers' remuneration for literary and musical funds are selected throughout the country by the Protection Association of Executive Artists in Prague.
(1) Literary funds receive contributions from remuneration for creation and use
(a) works of art of verbal, theatrical and film works with the exception of works of art (paragraph 3) and works of music with or without text (paragraph 2 (a);
(b) professional and scientific works of verb,
(c) works of journalism used (contributions to periodical press, radio and television), including journalistic photography; and
(d) works of art produced in the execution of works of art of verbal, theatrical and film works, with the exception of those produced in the execution of works of music with or without text, which are linked to the work of theatre or film (paragraph 2 (b);
the proceeds from the remuneration contributions referred to in point (b) constitute the financial basis for the activities of the section for scientific and professional literature, under point (c) is divided between the literary funds and their sections for journalism, and for scientific and professional literature under the directive issued by the Ministry of Education and Culture in agreement with the Association of Czechoslovak Journalists, the Confederation of Czechoslovak Academy of Sciences and under point (d) the financial basis for the activities of the section for creative activities in the field of theatre and film.
(2) Music funds receive allowances from remuneration for creation and use
(a) musical works with or without text and musical components of theatrical and film works;
(b) artistic performances submitted in the execution of musical works with or without text and musical components of theatrical and film works.
(3) The Fine Arts Funds are responsible for the remuneration for the creation and use of works of fine arts, including works of architectural art and works of art used, as well as works of photography, with the exception referred to in paragraph 1 (c).
(4) The contributions collected by the organisations referred to in Article 3 in the calendar month shall be paid to the relevant cultural funds no later than the 20th day of the following month; they may deduct a maximum of 5% of the contributions collected to cover the costs of their collection. The final accounts shall be settled by those organisations within 30 days after the end of the calendar year.
Contributions from the rewards of authors and performers who have a permanent residence in Czech regions belong to Czech cultural funds; Slovak cultural funds are paid from the rewards of authors and performers who are resident in Slovakia.
The facts relevant for the measurement of contributions and for their separate accounts by fund or sections of literary funds, in particular the basis for calculating contributions and the data for which the work or artistic exercise is paid, shall be entitled to check from the accounting records and other documents of the organisations paying the remuneration. These organisations are obliged to submit only the total (global) settlement of contributions broken down by fund and sections of literary funds to the organisations responsible for collecting contributions.
The cultural funds shall be entitled to consult the selection organisations on any basis for calculating and collecting contributions.
This Decree shall take effect on 1 February 1966.
Lenárt v. r.
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Regulation Information
| Citation | Government Decree No. 3 / 1966 Coll., on the Contributions of Beneficiaries of Copyright and Executive Artists to Cultural Funds |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.01.1966 |
|---|---|
| Effective from | 01.02.1966 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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