http://www.geek.com/news/germany-increases-usb-flash-drive-t...
http://www.geek.com/news/germany-increases-usb-flash-drive-t...
On the other hand one might not agree to offsetting costs from legal copying and use the tax as an excuse for piracy anyway.
Furthermore, I don't even agree with offsetting costs from illegal copying (since there are no provable costs), hence my moral interpretation of the tax.
The storage device is where the copy of the copyrighted media resides. The CPU, speakers, headphones, video display, RAM, etc. are all transitory in their involvement of piracy; but the hard drive/USB stick is "where" the violation is taking place.
Again, devil's advocate here! This is mostly a thought exercise.
Related: http://ansuz.sooke.bc.ca/entry/23
Related: http://www.alrc.gov.au/publications/issues-paper/caching-ind... http://webcache.googleusercontent.com/search?q=cache:_5znwT8... http://www.alrc.gov.au/publications/issues-paper/caching-ind... http://www.pcworld.com/article/2036961/belgian-isps-sued-for...