Reduced rates and the digital economy the treatment of (e-)books highlights some possible inconsistencies of the EU VAT system Francesco Cannas
By: Cannas, Francesco
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Material type: 
ArticlePublisher: 2017Subject(s): RECURSOS ELECTRONICOS | LIBROS | IMPUESTO SOBRE EL VALOR AÑADIDO | BASE IMPONIBLE | ECONOMÍA DIGITAL | UNION EUROPEA
In:
EC Tax Review v. 26, n. 2, April 2017, p. 96-108Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2017/2-5 (Browse shelf) | Available | OP 2141-B/2017/2-5 |
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| OP 2141-B/2017/2-2 International income allocation under EU tax law | OP 2141-B/2017/2-3 The recovery of the illegal fiscal state aids | OP 2141-B/2017/2-4 Towards an [ unlawful ] modernized EU VAT rate policy | OP 2141-B/2017/2-5 Reduced rates and the digital economy | OP 2141-B/2017/3-1 Harmonizing Anti - Tax Avoidance Rules | OP 2141-B/2017/3-2 The interest limitation rule in the Anti - Tax Avoidance Directive ( ATAD ) and the net taxation principle | OP 2141-B/2017/3-3 Exit taxation |
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.
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