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Economic and Social Policies, PUBLICATIONS

Reduced VAT rate for e-publications [EU Legislation in Progress]

Written by Cécile Remeur (2nd edition),

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© Vincenzo De Bernardo/ Fotolia

The fact that print and digital publications are currently subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable are being treated differently to one another. This situation results from rules which, on the one hand, allow Member States to apply reduced rates to printed publications, but on the other exclude this possibility for digital publications. In addition, the recent 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, is addressed in the proposal presented as part of the VAT digital single market package, and adopted by the European Commission on 1 December 2016. The Economic and Monetary Affairs (ECON) committee has prepared a report on the proposal, with a vote in Plenary scheduled for 1 June 2017.

Interactive PDF

Proposal for a Council directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals
Committee responsible: Economic and Monetary Affairs (ECON) COM(2016) 758
1.12.2016
2016/0374(CNS)

Consultation procedure – Parliament adopts a non-binding opinion)

Rapporteur: Tom Vandenkendelaere (EPP, Belgium)
Shadow rapporteurs:

 

 

 

 

 

Mady Delvaux (S&D, Luxembourg)

Bernd Lucke (ECR, Germany)

Cora Van Nieuwenhuizen (ALDE, the Netherlands)

Paloma López Bermejo (GUE/NGL, Spain)

Molly Scott Cato (Greens/EFA, UK)

Barbara Kappel (ENF, Austria)

Next steps expected: Vote in plenary

timeline step 5 on 7 voted in plenary

Discussion

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  1. Pingback: Reduced VAT rate for e-publications [EU Legislation in Progress] | Vatcompany.net - May 3, 2017

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The content of all documents (and articles) contained in this blog is the sole responsibility of the author and any opinions expressed therein do not necessarily represent the official position of the European Parliament. It is addressed to the Members and staff of the EP for their parliamentary work. Reproduction and translation for non-commercial purposes are authorised, provided the source is acknowledged and the European Parliament is given prior notice and sent a copy. Copyright © European Union, 2014. All rights reserved

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