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Dans la première partie de cet ouvrage, l’auteur rappelle les conditions en vertu desquelles une œuvre est protégée par le droit d’auteur ainsi que les conditions de la protection d’une prestation artistique. L'auteur rappelle que les œuvres protégeables englobent également les œuvres fonctionnelles ou utilitaires. La deuxième partie de l’ouvrage est consacrée à l’analyse du régime fiscal applicable aux revenus résultant de la cession ou de la concession de droits d’auteur et de droits voisins ainsi qu’aux revenus résultant des licences légales ou obligatoires. L’auteur analyse, en termes abordables pour tous, ce régime fiscal particulièrement avantageux. Enfin, il traite aussi de questions spécifiques que l’application de la T.V.A. pose aux auteurs et aux artistes.

Tax law --- auteursrecht --- Belgium --- Copyright --- Value-added tax --- Droit d'auteur --- Taxe à la valeur ajoutée --- Royalties --- Taxation --- Neighboring rights --- Impôts --- Droits voisins --- Droits d'auteur --- Propriété intellectuelle --- Droit fiscal --- droit fiscal --- droit d'auteur --- fiscalité --- reintegrare în muncă --- impôt --- België --- BPB2104 --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- ponovna vključitev v delo --- ponovno uključivanje u rad --- reintegrācija darba dzīvē --- återgång till arbetslivet --- riintegrim në punë --- επαγγελματική επανένταξη --- powrót do zatrudnienia --- opětovné zapojení do pracovního procesu --- reinserção profissional --- tilbagevenden til arbejdsmarkedet --- reinserción profesional --- réinsertion professionnelle --- tööellu naasmine --- työmarkkinoille paluu --- munkába történő visszailleszkedés --- reinserimento professionale --- návrat do zamestnania --- reintegration into working life --- grįžimas į darbo rinką --- професионална реинтеграция --- поновно запошљавање --- riintegrazzjoni fid-dinja tax-xogħol --- herintreding --- професионална реинтеграција --- berufliche Wiedereingliederung --- profesionālā reintegrācija --- reïntegratie in het beroepsleven --- sugrįžimas į darbinį gyvenimą --- riintegrim profesional --- reintegrācija darba tirgū --- opětovné začlenění na trh práce --- herintegratie in het beroepsleven --- επαγγελματική επανενσωμάτωση --- reintegrare profesională --- integração profissional --- reintegrazione professionale --- berufliche Reintegration --- tööturule naasmine --- návrat na trh práce --- ponovno zapošljavanje --- réintégration professionnelle --- reintegración profesional --- professional reintegration --- reintegration into the labour market --- atgriešanās darba tirgū --- szakmai visszailleszkedés --- návrat do zaměstnání --- erhvervsmæssig reintegration --- return to employment --- návrat do práce --- intégration professionnelle --- враќање на работа --- återinträde på arbetsmarknaden --- reintegração profissional --- return to the labour market --- повторно вработување --- integrazione professionale --- visszatérés a munkaerőpiacra --- επαγγελματική ενσωμάτωση --- sugrįžimas į darbo rinką --- revenire la locul de muncă --- reintegrare în câmpul muncii --- reintegracija į darbo rinką --- riintegrim në tregun e punës --- sugrįžimas į darbą --- Wiedereingliederung in das Erwerbsleben --- kthim në tregun e punës --- erhvervsmæssig integration --- profesinė reintegracija --- revenire pe piața muncii --- kthim në punë --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- drittijiet tal-awtur --- autorské práva --- e drejtë autori --- szerzői jog --- prawo autorskie --- autoriaus teisė --- cóipcheart --- δικαίωμα πνευματικής ιδιοκτησίας --- autoriõigus --- autorsko pravo --- drept de autor --- авторско право --- autorské právo --- Urheberrecht --- tekijänoikeus --- diritto d'autore --- copyright --- upphovsrätt --- direito de autor --- derechos de autor --- forfatterret --- ауторско право --- autortiesības --- avtorska pravica --- јавно прикажување --- aanspraak --- diritto di copia --- droits voisins --- репродукција --- blakustiesības --- јавно изведување --- disciplina sul diritto d'autore --- радиодифузно емитување --- συγγραφικό δικαίωμα --- изнајмување --- јавно пренесување --- direito moral --- derecho de autor --- autorský zákon --- tilgrænsende rettigheder --- gretutinė teisė --- droit moral --- дистрибуција --- diritto di riproduzione --- tutela delle opere d'ingegno --- upphovsrätten närstående rättigheter --- Urheberrechtsschutz --- diritto dell'ideatore --- accessory right --- drepturi colaterale --- evasione dei diritti d'autore --- diritto morale --- πνευματικά δικαιώματα --- derecho moral del autor --- јавно изложување --- prístupové práva --- diritto d'inventore --- преработување --- ophavsret --- e drejtë dytësore --- издавање --- diritto patrimoniale d'autore --- право на умножување --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- skatt --- tatim --- данок --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- belasting --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- tipo de gravamen --- taxa fiscal --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- imposta --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- cáin --- dlí cánach --- E-books --- athlánpháirtiú i saol na hoibre --- Propriété intellectuelle. --- België --- fiscalité --- impôt --- reintegrare în muncă