NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback

NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback

NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback

NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback

NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback

NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback

NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback

NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback

NCB-afgift ved CD produktion – hvor meget skal jeg betale?

Danske mønter - stabel

Har du svært ved at få styr på, hvor meget, du skal betale i NCB-afgift for din CD produktion? I dette indlæg vil jeg prøve at gennemgå, hvordan, du kommer frem til, hvor meget, du skal betale i afgift for din CD produktion.

Hvis du udgiver din egen musik, kan du fritages for at betale NCB-afgift. Læs mere om NCB ved udgivelse af egen musik her.

Priser og takster i dette indlæg er sidst opdateret 3. marts 2010 og gælder til og med 1. januar 2011.

Generelt er det sådan, at hvis du skal sælge CD’en igennem en eller flere forretninger, så skal du betale 9,009% af den maksimale pris (uden moms), du sælger den til forretningerne for, og hvis du sælger direkte til forbrugere, skal du betale 7,4% af den maksimale pris (uden moms), du sælger den til.

Det er dog ikke absolut ensbetydende med, at det er det endelige beløb, du kommer til at betale. Forskellige faktorer kan nemlig trække prisen i den ene eller anden række. Disse vil blive gennemgået herunder.

Minimumstariffen:

Minimumstariffen er den mindste afgift man kan betale til NCB ved en produktion. Minimumstariffen træder i kraft, hvis du fx producerer CD’erne til udelukkende at give væk gratis. Så kan afgiften ikke beregnes ud fra de tidligere nævnte takster, og minimumstariffen vil træde i kraft. Det samme gælder, hvis du sælger CD’erne meget billigt, eller kun trykker et meget begrænset oplag.

Minimumstariffen er forskellig alt efter hvilken type CD, du laver. Herunder er listet de mest almindelige typer af udgivelser og deres minimumstarif:

  • CD: 4,48 kr.
  • CD single: 0,99 kr.
  • CD maxi: 1,39 kr.

Minimumsfakturering:

Det mindste beløb NCB fakturerer er 500 kr. Så hvis din samlede NCB-afgift beløber sig til mindre end 500 kr., vil du blive faktureret 500 kr.

Nedsat/forhøjet copyright:

Hvis din CD indeholder et eller flere værker, der ikke er beskyttet af copyright – eksempelvis fordi ophavsretshaverne døde for mere end 70 år siden – nedsættes din NCB-afgift tilsvarende.

Din afgift kan dog også sættes op, hvis de maksimumsgrænser der er for tilladte antal numre og samlet spilletid overskrides. For en almindelig CD gælder det eksempelvis, at den maksimalt må indeholde 20 musikstykker og have en samlet spilletid på 80 min.

Frieksemplarer til promotion:

Du må lave op til 250 frieksemplarer af en CD, første gang, du udgiver denne CD. Disse eksemplarer betales der ikke NCB-afgift af. Til gengæld er der nogle krav du og din produktion skal leve op til:

  • Det samlede oplag skal være på minimum 500 stk.
  • De skal gives væk gratis som promotion til fx radiostationer, anmelder DJs osv. (NCB kan forlange at se en liste over, hvor de er sendt hen)
  • Frieksemplarerne skal være identiske med den udgivelse, de reklamerer for
  • Ordene “Promotion – Not for Sale” skal være trykt på frieksemplarerne (må ikke klistres på, så de let kan fjernes igen)
  • Du skal anvende en NCB-godkendt fabrik (hos Tone Productions er vi godkendt af NCB)
  • Et af frieksemplarerne skal indsendes til NCB
  • Ansøgning og betaling til NCB skal være i orden før fremstillingen kan finde sted

Budget line (genudgivelser):

Genudgivelser hvor alle numre tidligere har været udgivet kommercielt (for mindst 1 år siden) kan udgives med mindre NCB-afgift, hvis følgende betingelser er opfyldt:

  • Alle numre skal tidligere være udgivet kommercielt for mere end 1 år siden
  • Din pris til forhanldere må maksimalt være 42 kr. for en CD
  • Hvis udgivelsen er identisk med en tidligere udgivet produktion, og den sælges til en pris der ligger mindst 25% under den oprindelige pris kan den også kategoriseres som “Budget-line”
  • På sidste side i den elektroniske ansøgning er der et tekstfelt, der skal du skrive at der er tale om en “budget line”-produktion

Afgiften beregnes stadig som 9,009% af din pris til forhandleren og minimumstariffen for budget-line træder automatisk i kraft, hvis din pris er under 28,30 kr. uden moms. Se minimumstariffer for budget line herunder:

  • CD: 2,55 kr.
  • CD single: 0,56 kr.
  • CD maxi: 0,79 kr.

Eksempler på beregning af NCB-afgift

Eksempel 1 (1.000 CD’er):

Ved produktion af 1.000 CD’er. CD’erne skal sælges til forretninger til maksimalt 100 kr. inkl. moms, dvs. 80 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 80 kr. (maksprisen uden moms) = 7,21 kr. pr. CD
1.000 x 7,21 kr. = 7.210 kr.

Altså skal der betales 7.210 kr. i NCB-afgift i forbindelse med produktionen.

Hvis du skulle sælge dem til samme pris direkte til forbrugere ville regnestykket se således ud:

7,4% af 80 kr. (makspris uden moms) = 5,92 kr. pr. CD

1.000 x 5,92 kr. = 5.920 kr.

Altså skal der betales 5.920 kr. i NCB-afgift i forbindelse med produktionen.

Eksempel 2 (100 CD’er):

Ved produktion af 100 CD’er. CD’erne skal sælges til forretninger til maksimalt 40 kr. inkl. moms, dvs. 32 kr. uden moms. CD’en holder sig inden for maksimumsgrænserne, dvs. der er under 20 musikstykker derpå, og den samlede spilletid er under 80 min.

9,009% af 32 kr. (maksprisen uden moms) = 2,88 kr. pr. CD
2,88 kr. er under minimumstariffen pr. CD, derfor vil der skulle betals minimumstariffen på 4,48 kr. pr. CD
100 x 4,48 kr. = 448 kr.
Men da 448 kr. er under grænsen for minimumsfakturering, som er 500 kr., vil du skulle betale 500 kr. i afgift for denne produktion.

Yderligere information

Oplysningerne til denne guide er hentet fra NCBs folder om audio-tariffer. Den kan du hente ved at klikke her.

Du an læse meget mere om NCB og udgivelse af musik på CD på NCBs hjemmeside, under “Musik på CD, MC, Audio-DVD og Vinyl“.

946 Responses to NCB-afgift ved CD produktion – hvor meget skal jeg betale?
  1. clone website online
    marts 5, 2016 | 12:44

    Some genuinely superb info , Sword lily I found this.

  2. กำจัดขนถาวร
    marts 7, 2016 | 02:31

    Laser beams work by transferring heat energy to
    the hair follicles to heat them up to a certain level where their ability to grow again is permanently
    disabled. Hypo pigmentation refers to the skin lightening in treated areas and hyper pigmentation refers to the skin darkening in treated
    areas. A number of people use it for their back, neck shoulders,
    chest and the bikini area to get rid of unwanted hassles.

    Compared to some of the more traditional methods of hair
    removal like shaving, waxing, and plucking,
    laser hair removal is virtually pain free and requires far less maintenance.

  3. รองเท้าผ้าใบ
    marts 8, 2016 | 17:48

    In the last 10 years some of the sneaker makers
    have embraced new technologies. I still have my feet
    on the ground, I just wear better shoes. The King Of Lebron James Basketball Shoes
    are in large demand worldwide. In this case, most designers
    and manufacturers have come down quite a bit in their price
    points which makes this process much easier to undergo.

  4. ulthera
    marts 9, 2016 | 21:29

    The practitioner moves a flat surface of the ultrasound applicator over the entire face.
    If you skin does show your age and does not look as nice as
    in the past, then the reason for this is Collagen that has
    become tired and weak. Ulthera is the first aesthetics
    device to combine ultrasound imaging with focused ultrasound energy for
    non-invasive skin lifting. Ulthera uses ultra sound waves to help to heal the skin from
    within by helping the body to create more collagen, which eliminates wrinkles,
    tightens chins and cheeks and helps give eye brows a lift.

  5. Cheri
    marts 10, 2016 | 01:40

    The majority of the cat box odor comes not from the poop but from tthe pee that clings to the bottom and sides of the frying pan after you’ve scooped everything.
    Chlorin bleach reduces the effects of pee, and when you have actually put chlorine bleach on pee,
    it isn’t pee anny longer and also it doesn’t have any odor.
    Make ssure to scoop and get rid of any debris consistently and totally
    change the whole litter each week. Kitty trash comes in non and also aromatic perfumed options – most pet cqts do
    fine with an odorless, clumping cat litter, yet some customers prefer
    perfymed trashes as tthe bsst option, so explore the different ones out there on the
    marketplace to discover one your pet cat(s) like, and one you
    can deal with.

  6. мебель для ванной
    marts 10, 2016 | 13:57

    I pay a quick visit each day a few blogs and sites
    to read articles, however this blog offers feature based content.

  7. Mariam
    marts 10, 2016 | 20:14

    Because the result is often a fresh keloid persons susceptible to red keloid scars are advised to prevent any elective surgery
    or body piercing.

  8. Danon’s merchandise are made using the combination of modern expertise and hand ornament and create unique, highly durable objects.
    The ornamental supplies utilized in Danon’s Judaica and jewellery objects
    embrace leather, Swarovski crystals and gems comparable to turquoise.

  9. There are various great choices for jewellery containers and drawer
    organizers that can assist you preserve your wonderful items so as.
    This way you realize precisely the place every thing
    is when you might want to wear your nicest items to
    impress!

  10. site
    marts 14, 2016 | 13:26

    tis Gucci 1921 Collection Medium Top Haandle Bag Cherry Crocodile bag wwill relaxation the trial of time.
    Fortunately, the nappy bags of today meet both their utilitarian and
    fashion needs. Outside storage means not hunting through baby’s things
    too find a cell phone or the car keys.

  11. Philippe Serra
    marts 15, 2016 | 00:18

    For newest news you have to pay a quick visit the web
    and on world-wide-web I found this website as a most excellent
    web site for most recent updates.

  12. Foster
    marts 16, 2016 | 20:18

    To help find the most effective jewellery for essentially the most
    economical value, you should go to your local pawn shop.

    If you don’t mind that the jewelry has been previously owned, one can find
    some nice deals. With the high value of gold, pawn outlets are
    getting large quantities of bijou turned in daily.

  13. ACGN
    marts 17, 2016 | 09:09

    We’re a bunch of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful info to work on. You’ve performed an impressive task and our whole neighborhood shall be thankful to
    you.

  14. Dumpster Rental 89150
    marts 20, 2016 | 08:26

    There are professional cleaning service providers who
    could make your job trouble free at affordable
    cost.

  15. meaning that the shimmering metal were presented any marvelous worthwhile just about every for ornament which often incorporate any forex.
    There are many consumers that simply own a single pair
    of sneakers, and some might consider this to be sad.

    Obtain griffey shoes outlet with the appropriate number of cushioning.
    Curing 2007, the Cavaliers made it to the Conference
    Finals.

  16. However, it is equally important to maintain the quality
    and durability of the sneakers. Their BOB Revolution All
    Terrain Strollers will easily glide over cracks in pavement, twigs, gravel, snow
    and most other terrain with ease. Infants in the US could
    use size two shoes, whereas in the European Union it is
    17. Sneakers are where fashion meets function in a
    disguise of cute and affordable kick-in shoes.

  17. Hester
    marts 27, 2016 | 18:26

    The limitless drudging from one shop to another. And then, image finally making it residence and thanking the heavens that you’ll only must repeat this once more on the end
    of next month.

  18. Joyce
    marts 27, 2016 | 21:48

    These are made of a rubbery, gummy and barely sticky materials with its
    major perform being to boost the earrings’ grip on the skin. Since earring slippers present a barrier between the pores and
    skin and the attachment, a major diploma of consolation can be loved even with a barely tight screw
    or clip.

  19. Zandra
    marts 28, 2016 | 10:38

    Jewelry is something that has been, and can proceed to be handed down from generation to technology.

    To be able to make this happen you must care for your pieces and be sure that they’re maintained by a professional jeweler.

  20. Besides low p – H, a high concentration of carbon dioxide is also seen as one
    of the main causes. Glycerin is known for its moisturizing properties,
    and this has long been the reason why it is included in better bars of
    Hawaiian natural coconut soap. Usually the perfume added to some soaps
    cause redness, burning, peeling and can make some people develop a medical skin condition. Some other
    treatment options which can be advised simply by medical doctors contain, the particular berry peels, along with, microdermabrasion.

  21. Kelley
    april 1, 2016 | 02:33

    We have confirmed ourselves repeatedly in complex accident claims involving drunk drivers and drivers who use cell phones behind the wheel.

  22. neon
    april 5, 2016 | 13:57

    For use on your body, simply do that which you’d with a soap bar and produce a lather with the tepid to warm water
    in your hands. First, I would like to talk to you something before you move on. When white tea is used in skin care products, such as soaps, lotions or creams, it can provide numerous benefits.

    s used: For domestic cleaning purposes, essential oils are mostly used to scent other ingredients.

  23. รองเท้าผ้าใบ
    april 7, 2016 | 01:21

    Also included is one strong sewing needle and 2 reels of
    nylon-thread. People with high arches typically want more support.
    Individualize your style and become a rogue with your fashion statement.
    If you continue to have scuffs and stains on your white canvas sneakers,
    lightly apply white liquid shoe polish.

  24. how is Hiv transmitted
    april 12, 2016 | 07:47

    AIDS defining conditions; the severe symptomatic stage.
    The very important means of transmission is through blood transfusion that contains 1000
    to 1000,000 viruses that comes from the infected person, and semen from the infected man that
    contains 10 to 50 viruses per millimeter. The medicines keep the level of virus in check giving you more scope for a healthy life.

  25. buy epic mounts wow
    april 12, 2016 | 10:48

    Make your app swtor credits fast reach a lot of potential users! Drive a great amounts of downloads! App store aso is surely what you want,swtor credits fast! Appstoreaso owns a professional team offering you the cost-efficient services!

  26. finances en ligne
    april 27, 2016 | 09:06

    Hi there mates, its wonderful paragraph concerning cultureand entirely explained, keep
    it up all the time.

  27. can you cure liver cancer
    april 27, 2016 | 14:07

    28:1-2 “And it shall come to pass (a prophetic promise from God, which is the ultimate “faith receiving”) then it says, “IF”, which is the fulcrum condition so receiving can (or should I say is) conditional on the next part of this equation. A 50 year male who was also a smoker presented with throat irritation and heaviness in voice since 6months. Below: The Beehive Cluster in the constellation Cancer.

  28. clomiphene
    maj 6, 2016 | 18:17

    whoah this weblog is excellent i really like studying your posts.
    Keep up the good work! You know, many people are looking
    around for this information, you can aid them greatly.

  29. So, if very low levels of testosterone are temporarily curative of prostate cancer then surely
    it follows that very high levels are causative.
    Maybe his libido and performance have changed, and he just
    isn’t as happy as he once was. Estrogen, progesterone, DHEA,
    cortisone and testosterone can be given topically.

  30. 脇脱毛
    maj 24, 2016 | 14:26

    脇の下のスキンケアは自分でやるよりも脱毛専門店でスペシャリストにお願いしたほうがトラブルなく仕上がります。

  31. 美gene
    juni 2, 2016 | 03:43

    はじめまして。自分は、来月で31歳になります。顔には毛穴の黒ずみとニキビ
    が目立ってきました。そこで気になっているのが美容に関わることです。今、肌の調子が良くなくこのままでは、もっと劣化してしまうのではないかと気になっているのです。そこでプラセンタドリンクや他の美容ドリンクなどに関心を持ったり、いろんなコスメ・スキンケア商品を試しています。クレンジングから洗顔料選び、化粧水や美容液なども様々あるので試したいですね。あと自分は、脂性肌なのでうちの肌に合うものを探したいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずたくさん使ってみたいと考えています。

  32. Quality articles is the crucial to be a focus for the
    people to pay a quick visit the web site, that’s what this web page
    is providing.

  33. ライザップ横浜
    juni 4, 2016 | 19:40

    絶対に痩せたい時のダイエットジムがこちら

  34. đọc báo điện tử
    juni 4, 2016 | 21:26

    Hello, you used to wriite magnificent, but the last few posts have been kinda boring?
    I miss your super writings. Paast few posts are just a little bit out of
    track! come on!

  35. Angry Birds Film
    juni 5, 2016 | 01:35

    Excellent way of describing, and nice piece of writing to get
    facts regarding my presentation focus, which i am going to deliver in school.

  36. Andreas
    juni 5, 2016 | 12:45

    Cheryl has formerly been actually consisted of as a
    TGA Committee Participant for 9 years, amd has been reading the Tarot
    card for over 20 years.

  37. ワイドナショー 2016
    juni 5, 2016 | 17:18

    Appreciating the commitment you put into your blog and detailed information you present.
    It’s great to come across a blog every once in a while that isn’t the
    same old rehashed information. Wonderful read!

    I’ve saved your site and I’m including your RSS feeds
    to my Google account.

  38. donald duck chip and dale cartoon
    juni 5, 2016 | 18:38

    We can guess who won : they both did, because today you will find dedicated cartoon channels, which
    will entertain your child or teen all day. Would you be interested
    in having lunch together some time. In this volume, Donald’s travels
    take him across the globe and time, from Norway for the Winter Olympics to
    the Middle Ages for an epic battle against none other than King Arthur himself.

  39. rubber sheet
    juni 6, 2016 | 00:06

    Fleece and other synthetic fabrics are more likely to exacerbate static electricity.
    Next get fewmeasurements following the edges of this floor previously cutting typically therubbermatting recede.
    Jackman’s starter mullet makes you doubt the character at first, especially after
    his attempts to get Moose into the police force are complete failures, but Jackman taps into an evil side
    you’ve never seen from the Australian actor.

  40. プラセンタドリンク
    juni 6, 2016 | 02:11

    ハロー。うちは、今月で35歳になります。顔にはほうれい線とくすみ
    が目立ってきました。そこで何とかしたいのが美容に関わることです。ここのところ、肌の調子がよろしくなくこのままでは、もっと悪くなってしまうのではないかと気になっているのです。そこでプラセンタドリンクや他のコラーゲンドリンクなどに関心を持ったり、いろんなコスメ・スキンケア製品を試しています。クレンジングから洗顔、化粧水や保湿クリームなどもいろんなメーカーのを試したいですね。あと私は、敏感肌なので自分の肌に合うものを使いたいですね。最近は、面倒くさい人のためにオールインワンジェルという楽なスキンケア商品もありますね。とりあえずいろいろ使ってみたいと考えています。

  41. foliage scenic drive
    juni 6, 2016 | 02:42

    Aw, this was a very nice post. Spending some time and actual effort to produce a very good
    article? but what can I say? I put things off a lot and never manage to
    get anything done.

  42. longmont joint and spine
    juni 13, 2016 | 23:51

    Building a website adds a substantial expense to your business’ income statement.
    These different kinds of approaches, however, can be categorized
    in terms of approach. Indeed, the traditional medical community, which often dismissed chiropractic
    care as a “placebo effect,” is now recognizing the significance of alignment on overall health.

  43. sell accounts wow
    juni 18, 2016 | 09:28

    Aw, this was an exceptionally good post. Taking a few minutes
    and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot
    and don’t seem to get nearly anything done.

  44. clash of clans gems?
    juni 24, 2016 | 05:33

    Use our “Empire Z” tips and cheats guide to buy coc gems online? figure out the best methods needed to survive your mobile zombie apocalypse. And buy cheaper empire z gold with instant delivery and best customer service,buy coc gems online?!

  45. panduan cara daftar sbobet
    juni 26, 2016 | 23:17

    Very interesting points you have noted , thankyou for posting . “Brass bands are all very well in their place – outdoors and several miles away.” by Sir Thomas Beecham.

  46. triton rings
    juni 27, 2016 | 01:31

    This is a beautiful choice for mens precious stone wedding
    rings. This is an amazing ring by Triton, a reliable brand
    in the wedding ring business for quite some time. This band is stripped tungsten with channel set diamonds.
    The diamonds in this ring are absolutely gorgeous. You definitely get what you pay for with these Triton rings.
    The tungsten of the diamond ring is a branded solution from Triton
    actually. This formula is 85% tungsten. The solution creates a hypoallergenic, heavy, strong, durable, and tarnish repellent material.
    This is a sensational durable ring, and most of Triton’s wedding rings are protected by a forever fit guarantee.

    Should anyone ever expand out of your diamond ring or receive your band with imperfections they will offer you
    a new one for free.
    Another great choice for mens diamonds marriage rings is this
    8mm tungsten comfort-fit band with diamonds. That is a great comfort-fir strap
    with very correct sizing, and they come in two sizes.
    The tungsten material is ideal super and finished scrape resistant.
    As well as the amazing strength of the tungsten, the ring is hypoallergenic.

    Another good mens precious stone wedding rings choice is this beautiful 925 dark rhodium plated sterling-silver
    band. This wonderful engagement ring has five diamonds with a
    complete diamonds weight of 0.75 carats, and the diamonds are channel-set.
    The diamonds come from conflict-free mining which is always a big plus.
    This ring includes satisfaction guarantee where you can return or exchange
    any order within 30 days. Product will come in a beautiful high-quality gift field.
    Here we’ve a beautiful tungsten diamond ring with a sterling steel center.

    This band comes with 0.20 carats of natural white diamond jewelry.
    You will find 7 channel-set high-quality gemstones. The color grading of the diamond jewelry is H-I
    I-2 quality. Diamond ring is comfort-fit, and 8mm huge.
    The tungsten of this ring is super durable and strong.
    Additionally it is scratch resistance.

  47. buy wow gold australia
    juni 27, 2016 | 06:05

    Buy cheapest wow gold from wow gold sellers with instan wow gold price t delivery and best after-sale service. … Warlords of Draenor · Raid items service &middot,wow gold price; Gold Challenge. At the same time. Raiditem also offers you the cheap FIFA 16 coins online! Don’t miss any of them!

  48. dự án nam 32
    juli 2, 2016 | 04:15

    liền kề nam 32 là dự án liền kề biệt thự được
    mở bán độc quyền, liền kề westpoint bán cắt
    lỗ

  49. Maquillaje natural, puesto que puede eludir aditivos y ayuda a tener la epidermis mucho más
    flexible, refulgente y considerablemente más sana.

  50. アート引越センター
    juli 18, 2016 | 23:41

    仙台市青葉区のカネヒカリノすいしょうしてたARTヒッコシセンターはここに決定♪

Leave a Reply

Wanting to leave an <em>phasis on your comment?

Trackback URL http://www.toneproductions.dk/blog/ncb-afgift-cd-hvor-meget-skal-jeg-betale/trackback