Problematyka artystycznego wykonania utworu przez muzyka klasycznego w kontekście preferencyjnych regulacji w PIT. Wybrane zagadnienia prawnoautorskie i podatkowe
Problems of artistic performance of a work by a classical musician against the background of preferential regulations in the PIT. Selected copyright and tax issues

Summary/Abstract: This article addresses the issue of assessing the legal nature of various activities performed by musicians: participation in symphonic concerts, orchestra rehearsals and sectional rehearsals, as well as remaining in compulsory standby to replace another musician during a concert or rehearsal. A number of doubts concerning this issue emerged, which resulted in unstable interpretation of the provisions of the Copyright and Related Rights Act (in particular with regard to interpretation of the term “artistic performance”). Divergences in interpretations affected not only the civil law assessment of the presented issue, but also public law aspects (including the tax law assessment as to the possibility to apply increased, 50%, tax deductible costs). The research objective of this paper is to identify the framework of the disputed area resulting in discrepancies in interpretation and to present possibilities (and methods) of eliminating the interpretation dilemmas that have arisen. This concerns both irregularities in the interpretation of the provisions relating to the type (and results) of professional activity of classical musicians from the point of view of copyright protection and the subsequent tax-law assessment. The article uses the dogmatic-legal method.

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