IDEAS home Printed from https://ideas.repec.org/a/aic/jopafl/y2014v6p243-246.html
   My bibliography  Save this article

Practice Of European Court Of Justice Regarding Vat For American Companies

Author

Listed:
  • Kevin A. DIEHL

    (Western Illinois University, Department of Accounting and Finance, Illinois, USA)

Abstract

K Oy,C-219/13 (2014), just decided before the European Court of Justice (ECJ), considers the highly important and timely issue of whether e-books and even audio books are the same as printed books for value-added tax (VAT) purposes. The ECJ found that, so long as the average consumer in each applicable EU country does not view them as similar, printed books can have lower VAT rates than e-books and audio books and not be in violation of EU principles of fiscal neutrality. This result remains effective even though e-books can be reduced to physical form as USB keys and audio books can be reduced to physical form as CDs and CD-ROMS.

Suggested Citation

  • Kevin A. DIEHL, 2014. "Practice Of European Court Of Justice Regarding Vat For American Companies," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 6(6), pages 243-246, December.
    • Handle: RePEc:aic:jopafl:y:2014:v:6:p:243-246
    as

    Download full text from publisher

    File URL: http://www.jopafl.com/uploads/issue6/PRACTICE_OF_EUROPEAN_COURT_OF_JUSTICE_REGARDING_VAT_FOR_AMERICAN_COMPANIES.pdf
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aic:jopafl:y:2014:v:6:p:243-246. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sireteanu Napoleon-Alexandru (email available below). General contact details of provider: https://edirc.repec.org/data/feaicro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.