SELECT LEGAL ASPECTS OF ADVERTISEMENTS IN MUSEUM PRAXIS
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On a daily basis advertisements are associated with the promotion of the activity of assorted entrepreneurs, but in practice museums frequently opt for various possibilities of promoting their statutory activity based on their employees or specialised external subjects offering suitable services. Benefiting from the support of other subjects calls for coordinating the conditions for cooperation, which means that museums sign various contracts involving advertisement services. The museum plays a different role in relations with sponsors who assist it and render their support, e.g. financial, dependent on the museum advertising their activity. In such cases, it is the museum that advertises its sponsors. Suitable conditions are defined in sponsorship contracts describing the mutual rights and obligations of the signatories. The use of sponsor support on the part of the museum is connected with the establishment of statutes (rules) for museums that should include an entry about the museum’s additional economic activity for the purposes of financing its basic work. The provision of an advertisement service by a museum should be also considered within the context of tax duties, in particular those concerning obligatory VAT, a tax encumbering subjects performing economic activity according to the law on a tax on commodities and services. The specificity of promotion advertisement activity was taken into account in the regulations of a statute on copyright and affiliated rights – within the range of two statutory licenses regulating cases of permitted usage defined in article 22 point 2 and article 33 of the above law.
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