Malvezzi Mario Ivo
EL "CANON AEDE": UN EJEMPLO DE INTERACCIÓN ECONÓMICAMENTE INEFICIENTE ENTRE DERECHO DE LA PROPIEDAD INTELECTUAL Y DERECHO TRIBUTARIO; PROPUESTAS ALTERNATIVAS Y ELEMENTOS DE REFLEXIÓN
in Diritto e pratica tributaria internazionale, 2014, fasc. 4  pag. 1195 - 1213
(Bibliografia: a pié di pagina o nel corpo del testo)

[Abstract tratto dalla rivista]

Recent amendments to Law on Protection of Intellectual Property introduce a tax on the news aggregators in Internet and, as consequence, a new form of taxation for the “IT” foreign multinationals companies in Spain; this legislative technique does not seem adequate to resolve any kind of difficult in the international tax collection. The German example has not been sufficient to show that implement a law, without consider the technological level reached and the framework of the market to which it applies, harms even those who in theory should benefit from it. The Court of Justice implicitly urges caution in the recent sentences on the cases Svesson and BestWayter (C466/12 and C348/13); however, the legislature of the European Union does not seem to pay attention. To achieve the tax legislation and on the protection of intellectual property interact economically efficient is estimated necessary to resort to international standards (ISO), as in the case of the regulation of “Patent Box”, or let the market find its own way out, generating a virtuous economic cycle (see the impact of “iTunes” in music).[Abstract appeared in the Journal]

Sommario: 1. Las novedades de la Ley de Protección de la Propiedad Intelectual. - 2. La tecnología actualmente disponible. - 3. Los entes encargado de gestionar y recaudar el canon en España. - 4. Aspectos de Derecho Comparado: el caso de Alemania. - 5. Un ejemplo de acierto normativo: la normativa sobre el “Patent box”. - 6. Posibles soluciones: la acogida del "soft-law" como herramienta normativa obligatoria... - 7. ...Y el Derecho de la Propiedad Intelectual como herramienta de fiscalidad internacional en el ámbito musical.

Versione PDF

Document delivery