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Economic Study on Publications on all Physical Means of Support and Electronic Publications in the context of VAT

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  • Ramboll
  • The Evaluation Partnership
  • Europe Economics

Abstract

The present study is motivated by the Commission’s assessment of the current VAT rates structure and by the need to understand: the extent to which publications delivered on physical means of support and in electronic format should be considered as substitutable products; the impact their current VAT rate differentiation has on the market; and the potential impact of any changes in VAT in order to reduce such rate differentials

Suggested Citation

  • Ramboll & The Evaluation Partnership & Europe Economics, 2015. "Economic Study on Publications on all Physical Means of Support and Electronic Publications in the context of VAT," Taxation Studies 0057, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0057
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/economic_study_vat_on_publications_finalreport.pdf
    File Function: final version, 2015
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    References listed on IDEAS

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    Keywords

    European Union; taxation; electronic publications; VAT reduced rate;
    All these keywords.

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