The Resource Publishing industry and reduced VAT rates : an open question

Publishing industry and reduced VAT rates : an open question

Label
Publishing industry and reduced VAT rates : an open question
Title
Publishing industry and reduced VAT rates : an open question
Creator
Subject
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
Instantiates
Publication
Label
Publishing industry and reduced VAT rates : an open question
Publication

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