Cannas, Francesco
Reduced rates and the digital economy the treatment of (e-)books highlights some possible inconsistencies of the EU VAT system / Francesco Cannas .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The author analyses the VAT treatment of books and e-books. He provides an overview of the legal framework regulating reduced VAT rates and of theongoing debate surrounding this topic, and critically examines recent ECJ judgments in this field. The article highlights some inconsistencies arising from thecurrent reduced rates scheme which are amplified by the most recent technological advancements, and aims to stimulate debate regarding possible solutions.
RECURSOS ELECTRONICOS
LIBROS
IMPUESTO SOBRE EL VALOR AÑADIDO
BASE IMPONIBLE
ECONOMÍA DIGITAL
UNION EUROPEA
EC Tax Reviewv. 26, n. 2, April 2017, p. 96-108
Reduced rates and the digital economy the treatment of (e-)books highlights some possible inconsistencies of the EU VAT system / Francesco Cannas .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The author analyses the VAT treatment of books and e-books. He provides an overview of the legal framework regulating reduced VAT rates and of theongoing debate surrounding this topic, and critically examines recent ECJ judgments in this field. The article highlights some inconsistencies arising from thecurrent reduced rates scheme which are amplified by the most recent technological advancements, and aims to stimulate debate regarding possible solutions.
RECURSOS ELECTRONICOS
LIBROS
IMPUESTO SOBRE EL VALOR AÑADIDO
BASE IMPONIBLE
ECONOMÍA DIGITAL
UNION EUROPEA
EC Tax Reviewv. 26, n. 2, April 2017, p. 96-108