MJ Ray wrote:
The CD-R taxes would have been argued for on the grounds that the media assisted contract breaches by the copier, the same as it is currently justified as assisting the licensee to break copyright law.
IANAL, but AFAIK it's not justified as assisting to break copyright law. On the contrary, the law (at least in Germany) explicitly allows for limited private copying (as part of fair use) of copyrighted material *except* sofware. As a compensation for the music industry etc., this "tax" was introduced. They say they know it's unfair sometimes, but preferable to the alternative, not allowing private copying at all, (and tracing all private copying for accurate payment would be too much overhead and bureaucracy).
Frank