One of the dumbest tax we have here France is about "multimedia hard drives", defined as "an external hard drive (with usb) with a video output connecting to a tv without the use of a computer". There is a tax on these devices. But no (or less) tax on raw HDDs And no tax on empty hdd racks with video output.
http://www.pcinpact.com/actu/news/41360-remuneration-redevance-copie-privee.htm(sorry, in french) :D sebastien
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