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Carnet A.T.A.
Definition:

Relevanz: Transport und Zoll

Das Carnet A.T.A. ist ein internationales Zollpapier. Es dient der Vereinfachung der Zollformalitäten, wenn bestimmte Waren – u. a. Messe- und Ausstellungsgegenstände sowie Berufsausrüstungen, das heißt auch Kunstwerke zu Ausstellungszwecken, Bühnenequipment bei Gastspielen etc. – vorübergehend ins Ausland gebracht werden (s. auch Rückwarenregelung). Die Abkürzung A.T.A. steht für „Admission Temporaire / Temporary Admission“, also für eine vorübergehende Verwendung. Grundlage des Carnet A.T.A.-Verfahrens ist ein internationales Abkommen, dem derzeit neben den 28 EU-Mitgliedern etwa 40 Staaten beigetreten sind (Stand: 2015 / Länderinformationen finden sich hier). In Deutschland wird das Carnet A.T.A. von den örtlichen Industrie- und Handelskammern ausgestellt. Darüber hinaus kann das Zollzertifikat „Free Flow of Works by Living Artists“ als begleitendes Dokument hilfreich sein (s. Zollzertifikat der International Association of Art).

Quelle: IHK Berlin, redaktionell bearbeitet

Collecting agreement
Definition:

Relevance: Copyright

When signing a collecting agreement, an originator entrusts to a collecting society the administration of the rights of use and the collecting of compensation claims vis-a-vis third parties. The collecting society exercises the rights in a fiduciary capacity for holders of copyrights and related rights.

Source: VG Bild-Kunst, edited and translated

Collecting society
Definition:

Relevance: Copyright

Collecting societies (VG) are private organizations that manage the copyrights or related rights in a fiduciary capacity for many originators or holders of related rights. The legal basis for this in Germany is the Copyright Administration Act (UrhWahrnG), which governs the authorization and work of the collecting societies. The regulatory authority is the German Patent and Trade Mark Office. A total of 13 collecting societies are currently approved in Germany (as of March 2015).

Source: Wikipedia, edited and translated

Contribution assessment ceiling
Definition:

Relevance: Social security

Term used in the German Social Security Code (SGB IV). The contribution assessment ceiling (CAC) is the maximum gross monthly salary amount on which contributions to the statutory social security insurance are calculated. In 2015, the threshold was 6050 euros/month in Western Germany and 5200 euros/month in Eastern Germany. If the gross income of a worker exceeds this limit and he/she remains voluntarily insured under the statutory scheme, any income exceeding the contribution assessment ceiling is not taken into account when calculating the contributions. This means that, for those earning above the threshold, the monthly social security contributions remain constant.

Source: touring artists Social Security, edited and translated

Country of residence
Definition:

Relevance: Taxes Income tax, Visa and residence

The country of residence is the country in which a natural person has his/her permanent residence or place of habitual residence, i.e. the country in which a person lives for a continuous period of more than six months per year. The country of residence is used, for example, to determine tax liability or jurisdiction.
A taxpayer is generally subject to unlimited taxation in his/her country of residence. The counterpart to the country of residence is the source country.

Source: Wikipedia, edited and translated

Coverage
Definition:

Relevance: Insurances

The coverage is a central component of any insurance contract because it details the scope of the agreed insurance cover. On the one hand, the coverage defines the risks, and possibly also the persons, covered (types of coverage) and on the other, it represents the maximum possible amount that will be paid out to the policyholder in the case of a claim (see also Sum insured).

Source: touring artists Insurances, translated

Creators of artistic works
Definition:

Relevance: Taxes Income tax

Creators of artistic works include visual artists in the areas of painting, sculpting, photography, installation art, etc., but also artists who work “behind the camera” or “backstage,” e.g., in directing, stage design, costume design, lighting design, composing, and choreography.

Source: touring artists Taxes, edited and translated

Custom duties
Definition:

Relevance: Transport and customs

Customs duties are taxes that are levied when goods are transported across a customs border. A distinction is made between import, transit, and export duties.
Import duties are levied by the customs authorities of the country into the customs territory of which goods are imported. They are intended to protect the domestic economy and compensate for price differences. In addition, the country is gaining foreign currency. The duty amount is calculated based on the customs value according to a fixed duty rate. However, this duty rate is subject to fluctuation.

Source: Wikipedia, edited and translated

Customs declaration
Definition:

Relevance: Transport and customs

A customs declaration serves to express the intention to put goods through a certain customs procedure. According to the Customs Code (CC) of the European Union (Art. 61 CC) and the Implementing Provisions of the Community Customs Code (IPCCC), customs declarations can be submitted in oral, written or electronic form, or in another form of statement of intent – (for example, by using the green exit at airports). The relevant legislation indicates which form should be used in which situation.

Source: www.zoll.de, edited and translated

Customs duties
Definition:

Relevance: Transport and customs

Customs duties are taxes that are levied when goods are transported across a customs border. A distinction is made between import, transit, and export duties.
The European Union is a customs union, i.e. no customs duties are levied on transport and shipments within the EU area. By contrast, the import of goods from countries outside the EU is subject to customs duties. In such cases, import duties are levied by the Member States. The customs revenues are placed at the disposal of the EU.

Source: Wikipedia, edited and translated

Customs law
Definition:

Relevance: Transport and customs

A community customs law has been in place in the European Union since January 1, 1994. Its legal bases are the Community Customs Code (CCC, EEC Regulation 2913/92 of 12 October 1992) and the Implementing Provisions of the Community Customs Code (IPCCC, EEC Regulation 2454/93 of 2 July 1993).
Customs law has been in need of modernization for some time. A revision of the Union Customs Code (UCC), Regulation (EC) no. 952/2013, has been in force since October 30, 2013. It will find application from May 1, 2016 onward.

Source: touring artists editorial team, IHK Region Stuttgart, edited and translated

Customs value
Definition:

Relevance: Transport and customs

Simply put, the customs value is the value of an item at the point when it crosses the border into a certain customs territory. It consists of the invoice value and any deductions and additions that may apply. Under internationally recognized regulations, a six-stage calculation method has been introduced as part of the GATT Customs Valuation Code (CVC). The provisions of the CVC have been implemented in the Customs Code (CC) of the European Union.

Source: Wikipedia, Federal Ministry of Finance, edited and translated

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