Neutrality of VAT rates under EU law : all books are created equal, but some are more equal than others?
Title: Neutrality of VAT rates under EU law : all books are created equal, but some are more equal than others?
Author: LINKLATER, Emma
Citation: Publishing Research Quarterly, 2014, Vol. 30, No. 3, pp. 300-312
ISSN: 1053-8801; 1936-4792
EU law currently distinguishes ‘physically embodied’ books and e-books for VAT 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 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. Pre-publication author proof is attached for archiving.
Type of Access: openAccess
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