Refund for export
REFUND PROCESS OF THE PRIVATE COPYING REMUNERATION FOR EXPORT OF RECORDING MEDIA OR EQUIPMENTS
The refund process of the private copying remuneration in case of exportation out of France of submitted recording carriers are the following ones.
The refund process of the private copying remuneration in case of exportation out of France of recording carriers rely on two principles set by the European Court of justice:
a) the fair compensation which is due in consideration of the copies made must be acquitted in the country where are established the end users of recording carriers in cause.
b) On the other hand, the remuneration previously paid in a member state of the Union which is not territorially competent must be refunded by virtue of the national law.
Thus - and according to the article L 311-4 paragraph 1 of the intellectual property code which state that: « The remuneration provided for in Article L.311-3 shall be paid by the manufacturer, the importer or the person making an intra-Community acquisition, within the meaning of paragraph 3 of point I of Article 256 bis of the Code général des impôts, of recording mediums that may be used for reproduction of works for private use, at the time these mediums enter into circulation in France. » - two situations can appear :
1) The media or equipment is only passing in transit in stocks on the French territory, by being imported and then directly exported without being sold to a third party on this territory.
COPIE FRANCE thus consider
a. that the media or equipment is not put in circulation on the French territory in the meaning of the aforesaid text,
b. that the reliable personn do not have to declare these movements to COPIE FRANCE,
c. and that no remuneration for private copy is due.
2) The media or equipment has been put in circulation in France (include French overseas departments, French Polynesia and Wallis and Futuna islands), by leaving the stocks of the manufacturer / importer to be sold to a third party in France, which is going to export or to resell it in France to another third party which is going itself to resell it in France or to export it (and so on according to the number of intermediaries between the manufacturer / importer and the exporter).
In this case, the relevant private copying remuneration must be paid by the manufacturer / importer to COPIE FRANCE then included in the sale price by the various intermediaries up to the exporter, who can be then refunded.
• the exporter which requests a refund has to supply COPIE FRANCE with elements proving at the same time
. that the media or equipment was well exported (invoices of export sales and customs slips EX1),
. and that the remuneration for private copy has been duly paid to his supplier (invoice mentioning for the exported media or equipment the private copying remuneration paid to the supplier.
• COPIE FRANCE can provide the exporter with an Excel spread sheet allowing to list all these elements without having to supply inevitably a hard copy of these, the scan of invoices being generally accepted.
• If COPIE FRANCE consider it necessary, the refund can be subordinated to the obtaining of all the pieces of an operation in had copy.
• If the checks made by COPIE FRANCE (upstream : payment of the remuneration to COPIE FRANCE and downstream : verification of the reality of the export) confirm this information, COPIE FRANCE refund the initial manufacturer / importer and inform in parallel the exporter (and the various intermediaries) that this refund has to return to said exporter via his suppliers. Indeed, the tax scheme concerned to the VAT does not as is allow COPIE FRANCE to refund the remuneration directly to the exporter. This refund must be made with indebted initial of the remuneration with COPIE FRANCE, then to be echoed to the various intermediaries’ sellers up to the exporter.
• If the refund requests are concerning several suppliers and/or several periods, COPIE FRANCE can handle each of them separately and proceeds by successive refunds.