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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 ...

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.