4

rezultat(a)

Riječ(i)
Vrsta publikacije
Područje politike
Autor
Ključna riječ
Datum

Reduced VAT rate for e-publications

19-12-2018

The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, allowed Member States to apply reduced rates to printed publications, but on the other excluded this possibility for digital publications. In addition, the evolution in the VAT framework means that VAT on digital ...

The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, allowed Member States to apply reduced rates to printed publications, but on the other excluded this possibility for digital publications. In addition, the evolution in the VAT framework means that VAT on digital services should be levied in the Member State where the consumer is based (thus protecting the single market from application of different rates within a Member State because of the different location of providers). The question of broadening the possibility to apply reduced rates to all publications, be they print or digital, was addressed as part of the VAT digital single market package. The amendment to the VAT directive was adopted by the Council on 6 November 2018, after the European Parliament had delivered its opinion on 1 June 2017. The new rules allow Member States to apply the reduced rate to e-publications, as from 4 December 2018.

RESEARCH FOR CULT COMMITTEE - E-LENDING: CHALLENGES AND OPPORTUNITIES

13-12-2017

This briefing identifies key challenges and opportunities in the evolving field of e-lending via public libraries based on an analysis of 18 different e-lending models in Europe and North America. It concludes that on-going dialogue between libraries and publishers, alongside better comparative data on e-lending and e-book purchasing across all EU Member States, will be among the key enabling factors for e-lending in the future.

This briefing identifies key challenges and opportunities in the evolving field of e-lending via public libraries based on an analysis of 18 different e-lending models in Europe and North America. It concludes that on-going dialogue between libraries and publishers, alongside better comparative data on e-lending and e-book purchasing across all EU Member States, will be among the key enabling factors for e-lending in the future.

Vanjski autor

Dan MOUNT

The same VAT rate for print and e-publications

24-05-2017

On 1 December 2016, the European Commission adopted a proposal on value added tax (VAT) on books, newspapers and periodicals, which would amend the VAT Directive and broaden the possibility to apply reduced rates to all publications, be they print or digital. For this consultation procedure, the report is scheduled to be voted in plenary in May.

On 1 December 2016, the European Commission adopted a proposal on value added tax (VAT) on books, newspapers and periodicals, which would amend the VAT Directive and broaden the possibility to apply reduced rates to all publications, be they print or digital. For this consultation procedure, the report is scheduled to be voted in plenary in May.

E-Books: Evolving markets and new challenges

10-02-2016

With an estimated value of US$151 billion, book publishing gradually evolved into a truly global business early in the 21st century. As yet, however, e-books are nevertheless significant only in a relatively small number of markets. These are led by the United States (13% of the book market) and the United Kingdom (11.5%), with Germany (5%) developing more recently. The e-book market in the EU has taken off only in recent years, and in 2014 it still represented only 1.6% of the total book market ...

With an estimated value of US$151 billion, book publishing gradually evolved into a truly global business early in the 21st century. As yet, however, e-books are nevertheless significant only in a relatively small number of markets. These are led by the United States (13% of the book market) and the United Kingdom (11.5%), with Germany (5%) developing more recently. The e-book market in the EU has taken off only in recent years, and in 2014 it still represented only 1.6% of the total book market in the leading EU markets. The advent of e-books transformed the usual linear supply chain into a global network, with competing distribution channels and retail outlets, pushing publishers and booksellers to establish a digital strategy. Indeed, e-books face specific challenges with regard to protection from piracy, lending, and copyright issues. More importantly, multinational digital companies choose to set up European headquarters in specific Member States due to their favourable tax regimes and/or lower value added tax (VAT) rates. To partly offset this phenomenon, the EU introduced new rules from 1 January 2015, according to which VAT on electronic services is levied where the customer is based, rather than where the supplier is located. In contrast to print books, e-books cannot enjoy reduced VAT rates, since they are classified as 'software'. While the average VAT rate for print books across the EU is 7.6%, the corresponding rate for e-books stands at 19.9%, thus placing them at a disadvantage. The European Commission has already begun a reflection on the VAT regime, including considering the application of reduced VAT rates and is to announce its conclusions by the end of 2016.

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