Subject of the application : service – making a tattoo by the Applicant
Description of the service : The applicant runs a sole proprietorship under which he runs a tattoo salon. As part of this activity, the Applicant performs tattoos independently as an artist within the meaning of Art. 8 sec. 1 of the Act on Copyright and Related Rights. The applicant makes a permanent pattern on the client’s skin at the client’s request.
Tattoos made by the Applicant are a manifestation of creative activity and have an individual character. Each tattoo performed by the Applicant is characterized by significant differences compared to previously created tattoos (intellectual products). Tattoos are not and will not be a copy of an existing, generally available pattern, and their execution will not be reduced to a mechanical reproduction of the pattern. In a written agreement, the Applicant grants the client ordering a tattoo a non-exclusive license to the proprietary copyrights to the tattoo (work) made on the client’s body for non-commercial use, for an indefinite period, in an unlimited territory, in the following fields of use: for the purpose of publishing the tattoo in social media and other media available in the market. For the performance of the service and granting a license to the economic copyright, the Applicant receives remuneration – a fee, in the amount agreed individually with each client. According to the contract – the tattoo will have an individual character and will constitute a work in the meaningarticle 1 of the Act of February 4, 1994 on copyright and related rights.
Decision : Services of creators and performers within the meaning of the Act of February 4, 1994 on copyright and related rights, remunerated in the form of royalties for transferring or granting a license to copyright or rights to artistic performance.
Value Added Tax rate : 8 %
Source: lex.pl
