The Resource Publishing industry and reduced VAT rates : an open question
Publishing industry and reduced VAT rates : an open question
Resource Information
The item Publishing industry and reduced VAT rates : an open question represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Publishing industry and reduced VAT rates : an open question represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors discuss the decision of the European Court of Justice in K Oy and highlight the problems with the concept of an "average consumer". From this decision, it seems that the opinion of the "average consumer" could justify the differential tax rates chosen by Member States. In the opinion of the authors, national courts can now apply this concept to ensure the neutrality of the VAT system and avoid discrimination between comparable goods or services
- Language
- eng
- Label
- Publishing industry and reduced VAT rates : an open question
- Title
- Publishing industry and reduced VAT rates : an open question
- Language
- eng
- Summary
- In this article, the authors discuss the decision of the European Court of Justice in K Oy and highlight the problems with the concept of an "average consumer". From this decision, it seems that the opinion of the "average consumer" could justify the differential tax rates chosen by Member States. In the opinion of the authors, national courts can now apply this concept to ensure the neutrality of the VAT system and avoid discrimination between comparable goods or services
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
- http://library.link/vocab/creatorName
-
- Centore, P
- Sutich, M.T
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT system
- VAT rate
- reduced rate
- ECJ case law
- VAT group
- GST
- Label
- Publishing industry and reduced VAT rates : an open question
- Label
- Publishing industry and reduced VAT rates : an open question
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Publishing-industry-and-reduced-VAT-rates--an/VOFBMCMN-Hc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Publishing-industry-and-reduced-VAT-rates--an/VOFBMCMN-Hc/">Publishing industry and reduced VAT rates : an open question</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
