There has been explained the procedure for imposition with insurance fees of payments and other remunerations in favor of natural persons under commissioning contracts and contracts about disposal with the exclusive right on intellectual activity results
There has been explained the procedure for imposition with insurance fees of payments and other remunerations in favor of natural persons under commissioning contracts and contracts about disposal with the exclusive right on intellectual activity results
There has established, that to the base for
calculation of insurance fees, there shall not be included payments
and other remunerations paid under commissioning contracts,
contracts about alienation of the exclusive right on works of
science, literature, art, publishing licensing contracts, licensing
contracts about granting of the right on use with works of science,
literature, art in favor of any natural persons (including foreign
citizens and persons without citizenship not permanently living
or living temporary at the Russian Federation territory).
To the item of imposition with insurance fees, there shall be
included payments and other remunerations only under contracts
of commissioning contracts, contracts about alienation of the
exclusive right on works of science, literature, art, publishing
licensing contracts, licensing contracts about granting of the
right on use with works of science, literature, the part of
which is the author. At that payments in favor of rights holders
being not authors - heirs of authors, other natural persons,
who have acquired of the author's exclusive right on work or
the right to use work under licensing contracts, are not subjects
for including to the item of imposition with insurance fees,
because these natural persons are not insured persons, in favor
of which insurance fees are paid.
