o q eu encontrei é relacionado a obras intelectuais e obras de arte...

Droit de suite ou direito de seqüência das obras intelectuais

Trata do direito de seqüela de obras de arte, tratando do conceito e sua natureza jurídica, enfocando quais tipos de obras estão sujeitas ao Droit de Suite, além dos beneficiários e titulares. Traça análise comparativa da matéria na Convenção de Berna, Alemanha, Bélgica e França, apontando a melhor alternativa para o Brasil
http://de.scientificcommons.org/44125105


DROITE DE SUITE
Although not strictly a tax, Droit de Suite is, in effect, a new Intellectual Property right, which became law in this country on 14th February 2006.
Royalties are payable on secondary sales between professionals, there is no royalty due on the first sale by the artist and on private secondary sales. Artists may not waive these rights. The seller is liable for the royalties but they are generally passed on to the purchaser. So far, royalties are only payable to living EU artists (and others with reciprocal rights) generally sold with in the EU, although sales outside the EU might still be caught by this levy. However, by January 2012, these royalties will benefit the heirs of an artist's estate for a period of seventy years, provided the artist died after this date. Royalties are paid on a sliding scale in Euros; from 0-50,000 at 4%, 50,000.01-200,000 at 3%, 200,000.01-350,000 at 1%, 350,000.01-500,000 at 0.5% and exceeding 500,000 at 0.25%. The maximum royalty is Euro 12,500.
http://www.timothy-sammons.co.uk/static/info_1.html

ARTISTS RESALE RIGHT (also known as the droite de suite) requires the payment of a resale royalty to the artist each time their work is resold by a gallery, agent, auction house or dealer. The right generally applies to only to works over a certain value. The Artists Resale Right is law in the European Union, the United Kingdom, Australia and New Zealand.
http://www.carfac.sk.ca/?s=artistsfees&p=arr


boa pesquisa!
beatriz