Decree No. 75 / 1965 Coll.
Government Decree amending and supplementing Decree No. 127 / 1954 Ú. l., on contributions of beneficiaries of copyright and on contributions for the use of free works to cultural funds
Valid
Effective from 01.08.1965
75
GOVERNMENT DECLARATION
of 13 July 1965
amending and supplementing Decree No 127 / 1954 of the Ú. l., on contributions of beneficiaries of copyright and on contributions for the use of free works to cultural funds
The Government of the Czechoslovak Socialist Republic provides, pursuant to Article 42 (3) of Act No. 35 / 1965 Coll., on works of literary, scientific and artistic (copyright):
Decree No 127 / 1954 of the Ú. l., on the contributions of the recipients of copyright and the contributions for the use of free works to cultural funds, shall be amended as follows:
1. the title of Part I is amended and read as follows:
"Contributions by authors and performers."
2. Paragraph 1 reads as follows:
"(1) Beneficiaries of copyright fees for all works subject to copyright (Section 2 (1) of the Copyright Act) and of performers pay a contribution of 2% of the remuneration to cultural funds, with the exception referred to in paragraph 2.
(2) The allowance shall not be paid on tax-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. '
3. Paragraph 2 reads as follows:
"(1) The contribution will be brought down by any organization chosen by the recipient of the remuneration as its place of pay under Section 5 of Act No. 36 / 1965 Coll., at the same time as the tax on income from literary and artistic activities. The amounts deducted shall be charged and paid by the body responsible for the collection of the contributions referred to in Article 10, if not at the same time the selection body (§ 10), in bulk per calendar month, by the 20th day of the following month. The accounts shall be accompanied by supporting documents to determine the amount of the contributions.
(2) The contribution from the remuneration paid directly to the beneficiary pursuant to Article 5 (4) of Act No 36 / 1965 Coll. and from the remuneration subject to the public income tax shall be deducted from the remuneration by each paying organisation and paid in the manner referred to in paragraph 1 to the organisation responsible under Article 10. '
4. Paragraph 3 reads as follows:
"The allowances received from citizens and declared pursuant to Article 5 (1) of Act No. 36 / 1965 Coll. are payable to the paying agency in the same way as the tax provided for in Article 11 (2) of that Act. '
5. Paragraph 10 is added as follows:
"(3) All contributions from beneficiaries of executive artists' rewards are collected by the Protection Association of Executive Artists in Prague."
6. the following Section 12a is inserted after Section 12:
From the contributions collected pursuant to § 10 (3) to the Czech cultural funds, the contributions paid by organisations in the Czech regions and the Slovak cultural funds are those paid by organisations in Slovakia. The protective association of performers in Prague records separately contributions for Czech and Slovak cultural funds and pays them to the relevant Czech funds on the instruction of the Minister of Education and Culture, Slovak funds on the instruction of the SNR Commissioner for Education and Culture, according to the fields of activity of performers. "
7. Paragraph 13 reads as follows:
"The facts relevant for the assessment of contributions, in particular the basis for their calculation, shall be notified to the selecting organisation at the time of the accounting. The authorities of the selected organisations shall be entitled to consult the accounting records and other supporting documents for the calculation of contributions. ';
8. In Articles 11 and 14 (1), the term "copyright protection organisation 'is added to the words" or performers'.
The directives on the collection of contributions from beneficiaries of copyright to cultural funds * are hereby repealed.
This decree shall take effect on 1 August 1965.
Shimonek v. r.
*) 1. Directive of the Ministry of Culture - Main Administration of Publishers, Printers and Book Trade of 30 July 1954 No 154 / Sec. / 54, supplemented by Decree of 16 November 1954 No 211 / SV / 54 and amended by Circular of 16 April 1956 No 54 / 56. 2. Directive of the Ministry of Culture of 17 September 1954 No 56.534 / 54.
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Regulation Information
| Citation | Decree No. 75 / 1965 Coll., amending and supplementing Decree No. 127 / 1954 Ú. l., on the contributions of beneficiaries of copyright and on contributions for the use of free works to cultural funds |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.07.1965 |
|---|---|
| Effective from | 01.08.1965 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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