The Court of Appeal of The Hague decided that no private copying levy should apply to the different types of content from streaming services, such as Spotify and Netflix.
This means that smartphones, desktops, tablets and laptops in the Netherlands are not subject to the private copying levy when it comes to making films, TV series, songs and other types of content available offline.
This is a verdict of the judge in a case that computer manufacturers Dell and HP had brought against SONT, the Stichting Onderdrachten Thuiskopiefee.
No home copy tax on offline content
Previously, the private copying levy applied to the aforementioned devices in combination with offline content from streaming services. The SONT adjusted the scheme in 2018, because the organization saw that “home copies are increasingly being stored in the cloud”.
And that while there is a discrepancy. The copies made are stored on servers, but that was no reason for SONT not to adjust the levy. The thinking behind this is that cloud storage is mainly used in combination with other objects; that is why the compensation is included “in the rates of objects that are mainly used for this purpose: PC, laptop, tablet and smartphone”.
The judge decided that the amendment is not in accordance with Article 16c of the Copyright Act, which relates to the part ‘offline streaming copies or tethered downloads’. This is because these are not private copies, because the user does not make a copy himself. The copy in question is made by the company that owns the rights, which can also delete the downloads remotely.