Comment Re:Double dipping (Score 1) 129
The only ones who benefit are our equivalents of the RIAA. Parent poster used a web puchased song in his/her example but it can also be about commercially pressed CD media. It doesn't matter on what medium you originally got the song/movie. It doesn't matter if you use the hard disk for original purchased content, a copy of purchased content, your own content or for gathering dust. If you buy something that can store, play or copy the stuff, you pay.
I am not familiar with the Austria version, but i can give you the Belgian situation which should be similar (but not necessarily identical) since these laws are a result of the same European parliament directive which handles copyright and its exceptions (*) ( http://en.wikipedia.org/wiki/Copyright_Directive ), the same international lobbying groups and similar "creative sector" loving local politicians.
In Belgium we have a law that gives autors the exclusive right to copy or allowing to copy in whatever possible way while at the same time they are obliged to allow copying of audio/audiovisual material in the personal environment (* the EU imposed exception). To compensate the authors for this not complete "whatever possible way" our politicians created the Auvibel tax. A tax that the producer or importer of digital/analog media/player pays to the Auvibel organisation (created for this purpose). This tax is passed on to the final customer who even has to pay VAT on the tax. Auvibel transfers the money they get to the content organisations, our *IAA's. In the link you see the list of media and the tarif on them: http://www.auvibel.be/en/remuneration/tariffs