Tax law


IRIS Plus 2016-3: VOD, platforms and OTT: which promotion obligations for European works?

Authors: Francisco Javier Cabrera Blázquez, Maja Cappello, Christian Grece, Sophie Valais, European Audiovisual Observatory

Published: 11/01/2017

The present issue of IRIS Plus starts with an outlook of the latest market developments, before exploring the regulatory context, and sets out international and European obligations as well as national frameworks. The report then continues considering self- and co-regulatory tools and case-law, and provides an outline of the main aspects of the current reform of the AVMSD in this field.  More

IRIS Plus 2014-1: The new Cinema Communication

Authors: Francisco Javier Cabrera Blázquez & Amélie Lépinard, European Audiovisual Observatory

Published: 01/09/2014

Younger generations nowadays take the existence of the European Union for granted. Today’s European adolescents were born into the European Union, so to speak, but it is a very recent development if we take into consideration the history of Europe as a whole. It is an organisation that was not created overnight, not even in seven days, but one that evolved gradually. Some would argue that the EU is still an unfulfilled dream, but despite this much has been achieved since its creation. Among the many advantages that citizens of an EU member state enjoy, the fundamental freedoms enshrined in the EU treaties allow them to move around, do business and live in other EU countries.  More

IRIS Plus 2011-2: An Insight into Selected Film Funding Systems

Authors: Christian M. Bron and Peter Matzneller, Institute of European Media Law (EMR), Saarbrücken/Brussels

Published: 01/04/2011

Film aid is not only designed to promote creativity, but it can also be remarkably creative itself in terms of the way it is organised. This is presumably linked to the fact that the definition of common film aid objectives, such as the protection and promotion of cultural diversity and identity or state support for the national film industry, remains rather vague. What is culture? What is diversity? What is the basis of cultural identity? What exactly should and can state subsidies achieve? These questions are wrestled with first of all when the objectives of public film aid are defined. But they must also be answered whenever a decision on the distribution of national and European funding is taken on the basis of these objectives. The real challenge therefore lies in the need to lay down conditions for the granting of aid in advance, so that the decisions taken on that basis are at least practicable and help to achieve the objectives set out.  More

IRIS Plus 2010-2: Digital Cinema

Authors: Francisco Javier Cabrera Blázquez, European Audiovisual Observatory

Published: 01/04/2010

The European cinema of the near future will be digital. This much seems to be agreed upon by anyone who has a say in the matter. But the road there requires special efforts and may indeed be long and winding. This IRIS plus asks where we stand in the roll-out of digital cinema and it does so with regard to the legal framework as well as the digital cinema market. Do European countries invest enough in the digitisation of their cinemas to make the digital revolution happen? Do their support schemes comply with legal re quirements? Are all risks for the cinema market identified and correctly assessed? What will the digital revolution me an for the various players? For example, is there a danger that small cinemas might disappear? What other legal issues need to be considered in order to make digital cinema an economic and legal reality.  More

IRIS Plus 2009-1: The Legal Status of the Producer of Audiovisual Works in the Russian Federation

Authors: Dmitry Golovanov, Moscow Media Law and Policy Centre

Published: 01/02/2009

This IRIS plus describes important rules of Russian copyright law, focusing on the legal status of the producer of audiovisual works.  More

IRIS Plus 2007-7: The Impact of EC Law on the Taxation of the European Audiovisual Industry

Authors: Hasan Bermek, European Audiovisual Observatory

Published: 01/11/2007

In this IRIS plus Hasan Bermek analyses a wide spectrum of tax issues relevant to the audiovisual sector and demonstrates the various ways in which these issues relate. His article is both a guide to the legal framework and a description of the areas which may still be regarded as requiring attention.  More

IRIS Plus 2005-5: Application of EC Competition Policy regarding Agreements and State Aid in the Audiovisual Field

Authors: Laurence Mayer-Robitaille, Associate Expert, UNESCO - Division of Cultural Policies and Intercultural Dialogue, Paris

Published: 01/11/2005

This IRIS plus links up to the earlier IRIS plus 2003-6 on "European Public Film Support within the WTO Framework" in that both articles examine the double nature of audiovisual goods and services and its impact on supranational regulation.  More

IRIS Plus 2003-3: European Public Film Support within the WTO Framework

Authors: Anna Herold, European University Institute, Florence

Published: 01/06/2003

This edition of IRIS plus describes systematically the areas where public film support and the WTO regulatory framework intertwine. The article concentrates on the compatibility of European film support policy with the GATT and GATS rules.  More