An article from Slashdot (couldn't resist the title):
Spanish Congress has made it a civil offense to download anything via p2p networks, and a criminal offense for ISP's to allow users to file-share, even if the use is fair. There is also to be a tax on all forms of blank media, including flash memory drives. I guess the move towards distributing films legally via BitTorrent is a no go in Spain.Here is Slashdot's coverage of the tax portion of this law.
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