That fee only covers general piracy. It does not give you the right to copy copyrighted works. In fact, european copyright is much stricter than US copyright. There is no fair use and european copyright (based on the napoleon code) forbids making a copy of copyrighted works except for a few exceptions specifically mentioned in the law (eg a browser displaying a webpage, etc...).
> You are permitted to make copies of other people’s texts, music and photographs provided that they derive from a legal source. The copies must be for your own use. It is not permissible, however, to distribute or publish such copies.
https://www.government.nl/topics/intellectual-property/quest...
A summary of stance of polish law on copying a copyrighted work can be given as "feel free", with an annoying bit about "circumventing effective copy protection" that got pushed in (note that "effective" results in funny legal discussion of whether a broken DRM system is effective).
What is controlled is distribution. I can have my house overflowing with all sorts of copies of disney movies, including derivative works made by myself, so long as I do not actually distribute them beyond myself.
The fee is not about piracy at all, it's about legal home copies that are not distributed.
All I can say is that analogue copies were permitted. You play it back analogue and record digitally.
A youtube copyright claim one of my videos got, from where I filmed fireworks and there was music playing in the background, which was then auto-flagged by the machine, I responded with that video not being about the music and that I can't record fireworks without that music playing and that I had no influence over the person playing that music and that it was technically an analogue recording.
The claim was dropped.
That is however different from this case of the IA and Sony etc