Umsatzsteuerrechtliche Beurteilung des Verlegeranteils an den Einnahmen aus gesetzlichen Vergütungsansprüchen nach § 27 sowie §§ 54, 54a und 54c UrhG sowie aus urheberrechtlichen Nutzungsrechten.

The article examines that the legislature implemented judgment of the Collecting Societies Act (VGG). Topics include considered that publishers can only participate in the statutory remuneration claims if the claims have subsequently been assigned to them and by the publisher in the collecting society are brought in and VGG clarifies that the author has the option of agreeing to the publisher's participation in the income from statutory remuneration claims.