Transaction involving computer
To record it correctly Discussion with examples Have you purchased a service from abroad and are wondering how to account for it BeImport of services – moment of deduction of input VAT The right to deduct input VAT is provided that the entrepreneur is an active VATThe right to use the work may be acquired on the basis of a license agreement [cf. art. section Copyright and related rights or on the basis of an agreement transferring ownership of a copy of the work without transfer of copyright to the programcf.Section Copyright and related rights]. Since any form of use of computer software requires the consent of the authorized person, eachsoftware involves the conclusion of a license agreement - either in writing or phone number list implicitly cf. Judgment of the Supreme Administrative Court of June , , ref. no. file S In terms of remuneration for copyright infringement, it should be noted that: The entitled person pursuing a claim pursuant to Art. section point letter b of the Act on Copyright and Related.
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Rightshe should prove that he is entitled to the copyrights to the work, the fact of their infringement by the defendant, and the amount of remuneration that would be due at the time of pursuing the claim for the consent of the entitled person to use the work; Appropriate remuneration referred to in Art. section point letter b of the Act on Copyright and Related Rights is the remuneration that the entitled person would receive at the time of claiming compensation i.e. according to the state of affairs existing at the closing of the hearing , if the person who infringed the copyrights had concluded an agreement with him on the use of these copyrights. rights regarding the infringement.
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