The divergent national ways of implementing private copy levies have been a source of friction with the EU Internal Market principle of the free movement of goods and services. Several attempts by the EU Commission to harmonise these levy systems have failed. This thesis provides a critical examination of the results of the most recent attempt to develop a workable solution through an EU mediation process. Since the recommendations derived from this mediation do not provide a solution which is acceptable for all stakeholders or congruent with economic facts and legal constraints, this thesis has the objective to develop a model for the harmonisation of the different levy systems being in place in 23 out of 28 Member States which can be applied by the EU Commission and national governments. As the main result of this thesis, a transparent model for the uniform calculation of levies in all EU Member States is developed. This model accounts for economic and legal frame conditions which have been elaborated in critical examination of previous harmonisation attempts. The application of this model on and adequateness for the increasingly important "cloud services" is considered.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:425109 |
| Date | January 2014 |
| Creators | Müller-Ernstberger, Gertraude Barbara |
| Source Sets | Czech ETDs |
| Language | English |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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