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A compensação equitativa relativa à cópia privada
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A presente dissertação tem por objeto principal o estudo do regime jurídico da compensação equitativa devida pela reprodução ou gravação de obras e prestações protegidas para uso privado, com especial enfoque na natureza jurídico-tributária e demais aspetos parafiscais que lhe subjazem.
O constante crescimento das tecnologias digitais determinou a necessidade das autoridades de diversos países instituírem leis autorais como forma de mediar os potenciais conflitos de interesses pessoais e patrimoniais identificados, por um lado, entre os legítimos titulares dos direitos de autor e, por outro, dos consumidores ou sociedade como um todo no acesso, reprodução, gravação ou cópia com o recurso a determinados suportes digitais de obras sobre as quais incidem esses mesmos direitos de autor.
Tendo por base o seu respetivo regime legal, propõe-se a elaboração de uma crítica do atual sistema de um ponto de vista de qualificação jurídico-tributária, através da análise doutrinária, legal e jurisprudencial, dando especial atenção aos acórdãos do Tribunal de Justiça da União Europeia.
Entre outros aspetos, salienta-se a forma de gestão da compensação equitativa, efetuada por entidades de gestão coletiva, incidindo sobretudo sobre os métodos de cobrança, repartição e distribuição daqueles montantes.
Nesta investigação, procurar-se-á problematizar a eventual relação da compensação com a parafiscalidade e obter um conjunto de conclusões por forma a tentar determinar a natureza da compensação equitativa pela cópia privada tal como delineada atualmente no sistema fiscal português.
The main object of this dissertation is the study of the legal regime of fair compensation due as for the reproduction or copy of protected works and other subject matter for private use, with a particular focus on its the legal-tax nature and other parafiscal aspects that underlie it. The endless growing of the digital technologies has determined the need for the authorities in different countries to establish copyright laws as a way to intermediate potential personal and property interests’ conflicts identified, on one hand, between the legitimate copyright holders and, on the other hand, consumers or society as a whole in accessing, reproducing, recording or copying, by using certain digital media devices, works subject to those copyrights. Based on its respective legal regime, the text proposes a critical analysis of the current system, it is proposed to prepare a critique of the current system from a legal-tax qualification point of view, through the study of doctrinal, legal and jurisprudential texts, as well as judicial interpretation, particularly EU law and the interpretative judgments given by the Court of Justice of the European Union on this matter. Among other aspects, the way in which the fair compensation is managed, by collective management entities, is highlighted, focusing mainly on the methods of collection, input and distribution of said amounts. In this study, we will seek to inquiry the relationship between the compensation at stake and the Parafiscality and obtain a set of conclusions as to try to determine the nature of the fair compensation due for the private copy as currently outlined within the Portuguese tax system.
The main object of this dissertation is the study of the legal regime of fair compensation due as for the reproduction or copy of protected works and other subject matter for private use, with a particular focus on its the legal-tax nature and other parafiscal aspects that underlie it. The endless growing of the digital technologies has determined the need for the authorities in different countries to establish copyright laws as a way to intermediate potential personal and property interests’ conflicts identified, on one hand, between the legitimate copyright holders and, on the other hand, consumers or society as a whole in accessing, reproducing, recording or copying, by using certain digital media devices, works subject to those copyrights. Based on its respective legal regime, the text proposes a critical analysis of the current system, it is proposed to prepare a critique of the current system from a legal-tax qualification point of view, through the study of doctrinal, legal and jurisprudential texts, as well as judicial interpretation, particularly EU law and the interpretative judgments given by the Court of Justice of the European Union on this matter. Among other aspects, the way in which the fair compensation is managed, by collective management entities, is highlighted, focusing mainly on the methods of collection, input and distribution of said amounts. In this study, we will seek to inquiry the relationship between the compensation at stake and the Parafiscality and obtain a set of conclusions as to try to determine the nature of the fair compensation due for the private copy as currently outlined within the Portuguese tax system.
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Palavras-chave
Direito fiscal Cópia privada Compensação Direito de autor Tributação Teses de mestrado - 2023