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Privacy by design: the design in favour of privacy

  The laws on privacy isn’t enough when we talk from a technical and design point of view of information applications because not all data and neither the cookies are essential.  As user and beta test in some online platforms I took care of this point particularly from the technic point of view.  Always placing the blame solely  on users the question it isn’t the right direction and neither to block the access to the service because we haven’t accept cookies for marketing pourpose it isn’t correct.  The aspect from technician, also in the beta, is more complex.  Particularly in some professional ambits almost we are daily immersed in the technologies and we cohabit, in many cases, also in the night.  The technology in many cases interact with the technologies nearby and it’s necessary of interoperability. This point doesn’t mean that it’s necessary to pass all but it’s enough the essential personal data and the permission of user in connection to the r...
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Art and design: the royalties and the tax authorities

 

 

It have to clarify right from the start that the italian law n. 633 of 1941 and its updates claim that you are an author of an artwork already from creation and only the author has the rights of exploitation. 

These rights can be sold partially only with a contract concluded with author otherwise they are due totally to author that it may dispose it as its pleases either as for pubblication or as for production. 

It have to remember moreover that the author’s right is also ratified among the human rights. 

To italian law they are added the international laws and the Berna convention signed in 1886, they ratify that for the distinctive feature of the art tipology the authors are recognized deserving of protection and they have to protect according to the law in quality of artists. 

To these laws they are added the law  540 of 1972, the next law 30 of 2005 and the international law on the intellectual property derived from the work of intellect and industrial design. 

Also Europe had included some directives on the copyright that they widen mostly the contractual possibilities of the authors that expand the artists and the art tipologies entitled parties for copyright in particular in visual ambit. 

In art and design when it speak about tax authorities, we don’t speak of invoice and VAT but of royalties and receipt of transfer of work. 

The motivation is simply. For these artworks, either art or design, it’s about the exploitation of the works of intellectual. 

Independently from the valuation of the artwork there are some taxes to pay to state that they amount to 20 % on the 75 % of income if you are over 35 years old, and 20 % of the 60 % if you are under 35 years old. 

The rewards always have to insert in the tax return in the appropriate section. 

With the artwork, it’s a good practice you have to delivery a receipt of transfer of artwork with title, price and eventually a certification of authenticity and other things necessary to protect the author’s right. 

For the design the discourse over royalties is a bit different. It’s about a contract of exploitation based on the quantity of the produced and sold elements or to the transfer of production right. 

The percentage of royalties depends from designer and from the contract of transfert and they can regarde either the production or the sale. Also on the contracts of exploitation for designer it has to pay royalties and the relative tax on the income as art. 

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