Title: Neutrality of VAT Rates Under European Law: All Books are Created Equal, but Some are More Equal than Others?
Authors: Linklater, Emma
Abstract: EU law currently distinguishes 'physically embodied' books and e-books for value added tax purposes, even where their content is the same. This article explores the legal root of that difference and, employing the principle of 'fiscal neutrality' (a subset of equal treatment) it aims to shed light on the current cases pending before the Court of Justice of the EU against France and Luxembourg for their unilateral reductions in e-book rates. The last part of this article looks at another area of physical and e-book divergence, first sale, and considers what an equality based approach could have to say about this.
Subjects: VALUE-added tax; BOOKS; ELECTRONIC books; BOOK industry laws; EUROPEAN Union; TAXATION
Publication: Publishing Research Quarterly, 2014, Vol 30, Issue 3, p300
ISSN: 1053-8801
Publication type: Academic Journal
DOI: 10.1007/s12109-014-9374-3

Neutrality of VAT Rates Under European Law: All Books are Created Equal, but Some are More Equal than Others?

Linklater, Emma