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Publishing Legislation Online Project (PLOP) The Legal Background of the Book Sector in Central and Eastern Europe, the Balkans and Central Asia SLOVAKIA Excerpts Of Texts From Laws Relevant To The Book Sector Translated Into English
Constitution constitutional law No. 460/1992 as amended by the constitutional law No. 244/1998 and the constitutional law No. 9/1999.
The Second Chapter - Basic Rights and Freedoms, the Third Part, Article 26: /1/ Freedom of speech and right to information
are guaranteed.
Constitution The Second Chapter - Basic Rights and Freedoms, the Third Part, Article 26: /4/ Freedom of speech and the right to search for and spread information can be restricted by a law if such measures are necessary in a democratic society for the protection of rights and freedoms of other people, security of state, public order, protection of public health and morality.
Act No. 140/1961 - Criminal Statute as amended by later regulations The Fifth Chapter - Criminal Acts Grossly Violating Civil Coexistence: § 198 - Defamation of nation, race and belief /1/ The one who in public defames a/ any nation, its language or any race, or § 198a - Incitement to national and racial hatred /1/ The one who in public incites hatred of any nation or race or restricts the rights and freedoms of their members shall be punished by imprisonment for up to one year or by fine. §205a - Threat to morality /1/ The one who starts the circulation of, distributes, makes publicly accessible, produces or imports written pornographic work, sound or picture media, picture or other objects threatening to morality which disrespect man or show violance or display sexual intercourse with a child, an animal or any other sexual pathological practices shall be punished by imprisonment for up to two years, by fine or by forfeiture. /2/ The offender shall be punished by imprisonment for one to five years if he commits the act mentioned in paragraph 1 a/ as a member of an organized group, b/ in press, film, radio, television, using a computer network or by any other similarly effective way, or c/ against a person younger than eighteen years or at a place accessible to persons younger than eighteen years. The Tenth Chapter - Crimes against Humanity §260 - Support and propagation of movements aimed at supression of rights and freeedoms of citizens /1/ The one who supports or propagates movement that is provably aimed at supression of rights and freedoms of citizens or spreads national, race, class or religious hatred (e.g. fascism or communism) shall be punished by imprisonment for one to five years. /2/ The offender shall be punished by imprisonment for three to eight years a/ if he commits an act mentioned in paragraph 1 in press, film, radio, television or any other similarly efficient way.
Act No. 140/1961 - Criminal Statute as amended by later regulations § 152 - Infringement of copyright /1/ The one who unauthorized deals with a work protected by copyright or with a performance of a performing artist, with a sound or picture record or radio or television programme which are subject to right related to copyright, in a way that belongs to the author, performing artist, producer of the sound or picture record, to a radio or television organization or any other holder of these rights, or the one who infringes these rights in any other way shall be punished by imprisonment for up to two years or fine or forfeiture.
Act No. 372/1990 on Transgressions as amended by later regulations §32 - Transgressions in the cultural sector /1/ A transgression is committed by the one who b/ unauthorized uses a work or an artistic performance under a copyright, /2/ A transgression under paragraph 1 letter a/ to d/ may be fined by up to 3000 SK.
Preconditions for regular operation in the book sector Act No. 455/1991 on Licenced Business (the Trades Licencing Act) as amended by later regulations The Second Part - Kinds of Trades Chapter I - Notified trades §19 The notified trades include: a/ craftsman-like, if plying the trade is conditioned by a special skill acquired in a special training, b/ bound if plying the trade is conditioned by a special qualification acquired in any other way, c/ free, if plying the trade is not conditioned by any stipulated special qualification. §25 - Free trades /1/ Free trades are trades not listed in Appendices No. 1 to 3 of the Act. (neither publishing nor bookselling are listed) /2/ General conditions must be fulfilled for plying these trades. No documentation of special or any other qualification is required.
Act No. 455/1991 on Licenced Business (the Trades Licencing Act) as amended by later regulations The Fourth Part, Chapter I - Trade Licence §45 /1/ The one who intends to ply a notified trade shall be obliged to register it at the Trade Licencing Office appropriate by the address of the entrepreneur and by the place of business. §47 /1/ If the Trade Licencing Office finds out that the notification meets the requirements of § 45 and 46 and the entrepreneur fulfils the conditions stipulated by this Act, the office shall issue a trade licence within 15 days of the delivery of the trade notification. Act No. 145/1995 on Administration Fees as amended by later regulations Tariff of Administration Fees Part VIII, item 148 a/ Issue of a trading licence - SK 1.000,-
General Treaty on Copyright signed on 6 September 1952 in Geneva as amended by the Paris revision of 24 July 1971 Article III /1/ Each contracting country which under its internal legislation conditions the copyright protection by fulfilment of formal terms as deposition, registration, designation, notarial certification, payment of fees, production or publication on its territory, shall consider these requirements fulfilled for each work protected under this Treaty, which was for the first time published outside the territory of this state and the author of which is not a citizen of this state if from the first publication of this work all the copies of the work published with the author´s permission or permission of any other copyright holder are marked by the sign © with the name of the copyright holder and the year of the first publication attached to it; the sign, name and year shall be given in such a way and in such a place so that it is clear that the copyright is reserved.
Act No. 212/1997 on Obligatory Copies of Periodical Publications, Non-periodical Publications and Copies of Audio-visual Works §4 Obligation of the publisher of non-periodical publication The publisher of a non-periodical publication shall be obliged to hand over free of charge and at its own expense within 10 days of the beginning of distribution a/ with printings over 500 copies an obligatory copy pursuant to Appendix No. 2 of each edition or of an edition of a part, b/ with printings under 500 copies two obligatory copies of each edition or of an edition of a part to each University Library in Bratislava and Slovak National Library in Matica slovenská and one copy to the Centre of Scientific and Technical Information of the Slovak Republic, c/ one obligatory copy in electronic form to each the University Library in Bratislava and the Slovak National Library in Matica slovenská; details shall be specified by a generally binding legal regulation passed by the Ministry of Culture of the Slovak Republic. §8 - International standard number In cooperation with national agencies for international standard book number (ISBN), for international standard series number (ISSN) and for international standard music number (ISMN) in the University Library in Bratislava the publisher shall designate each non-periodical publication by a number (ISBN), periodical publication by a number (ISSN) and musical publication by a number (ISMN). Simultaneously he may ask the University Library in Bratislava for assignment of a bar code (EAN) to the given international identification.
Regulation of the Ministry of Culture of the Slovak Republic No. 20/1998 on Obligatory Copy of a Periodical Publication and Non-periodical Publication in an Electronic Form §3 /1/ The publisher of a periodical publication and the publisher of a non-periodical publication shall hand over one obligatory copy in an electronic form on a recording optical disk CD-ROM or DVD, on which ineffaceably the following data are given: a/ name and address of the publisher b/ name of the document c/ number of the non-periodical publication (ISBN) or number of the periodical publication (ISSN) d/ used form, structure and graphic format, e/ specification of the extent of the obligatory copy in an electronic form in megabites. /2/ It shall be possible to store more obligatory copies in an electronic form on one optical disk. Act No. 18/1995 on Prices The Second Part - Price Fixing §3 /3/ The price of goods defined by agreed terms may fully or partially include costs of acquisition, processing, circulation and profit. The price includes also value added tax, appropriate excise duty and in case of imported goods also duty and other payments collected within the application of on-tariff measures stipulated by special rules. At the request of price bodies the seller shall prepare and submit costing and calculation of profit in an extent that shall be stipulated by the Ministry of Finance of the Slovak Republic by a generally binding regulation. §15 - Pricing of goods /1/ The current price for the moment of offer shall be specified on all goods in sale and that by a tag, information on price in the form of a price list, notice or in any other suitable way.
Act No. 289/1995 on Value Added Tax as amended by later regulations §10 - Tax rates /1/ The basic tax rate is 23% with the exception pursuant to paragraphs 2 to 5. /2/ The goods and services specified in Appendix No. 1 which is an unseparable part of this Act are taxed at the rate of 10%. Appendix No 1. of Act No. 289/1995 on Value Added Tax as amended by later regulations - List of Goods and Services Liable to the Tax Rate of 10 % Chapter 4901 - Books, brochures, leaflets and similar printed products Chapter 49030000 - Picture albums or picture books, patterns for drawing or colouring books for children
Act No. 13/1993 on Art Funds (These contributions strictly taken are not taxes. Yet, as they behave like them, they are treated in this section.) The Second Part - Contributions of Beneficiaries of Author´s Fees and Fees of Performing Artists to the Funds. §6 /1/ A legal entity and an individual person paying the fee shall deduct the contribution pursuant to § 5 paragraph 1 and in cases under § 5 paragraph 2 a contribution in the form of an advance in the amount of 2%. The deduced sums shall be accounted and transferred to the corresponding fund for each calendar month always by the 20th day of the next month. The Third Part - Contributions for Use of Free Literary, Scientific Works and Works of Arts and Contributions of Users of Works The First Division - Contributions for Use of Free Works §10 /1/ A legal entity and individual person authorized to business activities under special regulations using any literary or scientific work or work of art which is free with regard to copyright, shall be obliged to transfer a contribution for each use of the work. The Second Division - Contributions of Users of Works §20 /1/ Users of works shall be obliged to transfer a contribution for the use of works in the amount of 1% and that a/ when publishing, distributing and also selling the work in the form of a non-periodical publication and of the selling price of the whole printing.
Regulation of the Ministry of Finance No. 17/1994 on Relief from Import Duty The Twelfth Section - Goods for Instructional, Educational, Scientific or Cultural Purposes §52 /1/ Goods for instructional, educational, scientific or cultural purposes specified in Appendix No. 1 of this Regulation shall be relieved from duty regardless of the recipient and use of these goods. Appendix No. 1 A. Books, publications and documents 3705 - Photographic plates and films, exposed and developed, other than cinema films ex 3705 20 00 - Microfilms of books, children´s picture books and children´s colouring books for drawing or colouring, books in copy-book-like editions, books of crosswords, newspapers and periodical journals, documents or news of non-commercial character, individual illustrations, printed pages of books and reproductions for book production ex 3705 10 00 - Copies of films meant for book production ex 4911 99 00 - Individual illustrations, printed leaves and reproductions of proofs meant for book production including microcopies of these objects.
Regulation of the Ministry of Finance No. 118/199 on Surcharge on Imports as amended by Regulation No. 126/1999 §1 /1/ Surcharge on imports shall be charged on all imported goods with the exception of goods specified in paragraph 2. §2 The base of the surcharge on imports shall be the value of the goods for customs purposes. The rate of the surcharge on imports for goods specified in § 1 shall be 7% of the base.
Act No. 366/1999 on Income Tax The Second Part - Personal Income Tax §4 - Tax exemption §12 - Tax Base Reduction /10/ The tax base may be reduced by the value of gifts granted to communities and other legal entities with domicile on the territory of the Slovak Republic for financing of science and education, culture, including restoration of cultural monuments, ...............if the total value of gifts in the tax period is at least 500 SK; in total it is possible to deduct at most 10% of the tax base not reduced by non-taxable parts of the tax base pursuant to paragraphs 2 and 3. The Third Part - Corporate Income Tax §20 - Tax base assessment /7/ The tax base may be reduced by the value of gifts of monetary and non-monetary nature including services provided to communities and other legal entities with domicile on the territory of the Slovak Republic, and that in the tax period in which the gift has been granted, if the value of the granted gift is at least 2 000 SK, while in total it is possible to deduct at most 2! Of the tax base. It shall be possible to deduct only gifts granted for financing of science and education, culture including restoration of cultural monuments, ......................
Act No. 169/1994 on the State Fund of Culture Pro Slovakia §1 The state fund Pro Slovakia shall be established as a specific fund for the support of development of culture and for administration of means determined for it. §3 - Formation of the Pro Slovakia Fund The Pro Slovakia Fund shall be formed from the following sources: a/ gifts and other contributions from domestic and foreign legal entities and individuals b/ revenues from the means of the Pro Slovakia Fund c/ revenues from securities acquired from other subjects, d/ revenues from lotteries run by the body administrating the Pro Slovakia Fund, e/ 50% of the share in the savings of expenses of the budgetary organizations and 50% of the share in the improved economic result of contributory organizations in the cultural sector, f/ subsidy in the amount of 0,5% of the Slovak Republic budget, h/ fines for inflicting detriment to cultural monuments. §4 - Use of Means of the Pro Slovakia Fund /2/ In accordance with the approved budget and available means the means of the Pro Slovakia Fund shall be used for a/ renovation and using of cultural monuments, historical library resources, archives and other cultural valuables, in particular of national and regional importance, for the benefit of society, c/ subsidy of art valuables of universal cultural importance created, spread and saved by professional institutions, associations and also individuals, g/ granting of credits and returnable financial help for legal entities and individual persons for the purpose of supporting cultural activities, h/ giving guarantees for credits for legal entities and individual persons for the purpose of business activities in particular in the sphere of spreading culture and arts.
Act No. 147/1997 on Non-investment Funds §2 /1/ The fund is a non-profit legal entity uniting financial means determined for the performance of a generally useful purpose …. /2/ Especially the following shall be considered a generally useful purpose under this Act d/ preservation of natural and cultural valuables
Act No. 207/1996 on Foundations as amended by later regualtions §3 A foundation shall be established especially for the purpose of development of spiritual valuables, for implementation and protection of human rights or other humanitarian goals, for protection and creation of environment, for preservation of natural and cultural valuables and for the support of health and education. §5 A foundation may not perform business activities with the exception of leasing out the property of the foundation, organizing of public collections, carrying on lotteries or other similar games or organizing of cultural, educational, social or sports events, if it uses its property more efficiently by these activities.
Act No. 350/1994 on the System of Basic and Secondary Schools (School Act) §4 /2/ Textbooks and instructional texts shall be lent to the pupils of basic and secondary schools for compulsory subjects free of charge.
Order of the goverment No. 282/1994 on using of textbooks and instructional texts §8 /1/ Expenses in relation with the purchase of textbooks for state or church basic and secondary schools shall be covered by the Ministry of Education from its budget. /2/ Expenses in relation with the purchase of textbooks for state and church secondary medical school shall be covered by the Ministry of Public Health from its budget.
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