Publishing industry and reduced VAT rates : an open question

Resource Information

The work Publishing industry and reduced VAT rates : an open question represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Publishing industry and reduced VAT rates : an open question

Creator

• Sutich, M.T
• Centore, P

Subject

• ECJ case law
• VAT system
• reduced rate
• VAT rate
• VAT group
• GST

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),

Geographic coverage

• European Union
• Europe

Language note

English