Neutrality of VAT rates under EU law : all books are created equal, but some are more equal than others?

LINKLATER, Emma

doi:10.1007/s12109-014-9374-3

Neutrality of VAT rates under EU law : all books are created equal, but some are more equal than others?

dc.contributor.author	LINKLATER, Emma
dc.date.accessioned	2014-10-03T14:39:59Z
dc.date.available	2014-10-03T14:39:59Z
dc.date.issued	2014
dc.description.abstract	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.	en
dc.format.mimetype	application/pdf
dc.identifier.citation	Publishing Research Quarterly, 2014, Vol. 30, No. 3, pp. 300-312	en
dc.identifier.doi	10.1007/s12109-014-9374-3
dc.identifier.endpage	312	en
dc.identifier.issn	1053-8801
dc.identifier.issn	1936-4792
dc.identifier.issue	3	en
dc.identifier.startpage	300	en
dc.identifier.uri	https://hdl.handle.net/1814/32951
dc.identifier.volume	30	en
dc.language.iso	en	en
dc.relation.ispartof	Publishing Research Quarterly	en
dc.rights	info:eu-repo/semantics/openAccess	en
dc.title	Neutrality of VAT rates under EU law : all books are created equal, but some are more equal than others?	en
dc.type	Article	en
dspace.entity.type	Publication
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person.identifier.other	34874
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