38Since such a system enables the persons liable for payment to pass on the amount of the private copying levy in the price charged for making those reproduction equipment, devices and media available, the burden of the levy will ultimately be borne by the private user who pays that price, in a way consistent with the ‘fair balance’, referred to in recital 31 of Directive 2001/29, between the interests of holders of the exclusive right of reproduction and those of users of protected subject matter (judgment of 22 September 2016, Microsoft Mobile Sales International and Others, C‑110/15, EU:C:2016:717, paragraph 33 and the case-law cited).
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