45In that regard, it should be noted, in the first place, that, as regards the requirements arising from Article 5(2)(b) of that directive, the right to reimbursement of the private copying levy for persons other than natural persons who purchase reproduction equipment for purposes clearly unrelated to the making of copies for private use must be effective and must not make it excessively difficult to refund the levy paid. The scope, the effectiveness, the availability, the public awareness and the simplicity of use of the right to reimbursement must allow for the correction of any imbalances created by the private copying levy system, in order to respond to the practical difficulties observed (see, to that effect, judgment of 22 September 2016, Microsoft Mobile Sales International and Others, C‑110/15, EU:C:2016:717, paragraph 37 and the case-law cited). The same is true of the grant of exemption certificates, where the national legislation also provides for such an instrument in order to ensure that only the persons liable referred to in Article 5(2)(b) of that directive actually bear the burden of compensation for private copying.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.