Impozitarea veniturilor din proprietate intelectuala in anul 2021

Pentru veniturile din proprietate intelectuala obtinute in anul 2021, artistul/autorul datoreaza: Impozit pe venit – 10% din venitul net calculat astfel: Venitul brut minus 40% (cota forfetara) din venitul brut; Venitul brut minus sumele ce revin organismelor de gestiune colectiva sau altor platitori de asemenea venituri, in cazul exploatarii de catre mostenitori a drepturilor de…

Why there is no offense of acquiring without right the quality of the author in absence of a court decision to determine who has the quality of author

According to Romanian Copyright Law, the copyright protection start from the moment of creation and not from the moment of filing an act of registration with a public institution that, in opposition to everyone, confers the quality of author on a work.   It is presumed to be the author, to the contrary, the person…