6

resultat(er)

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Dato

Reduced VAT rate for e-publications

19-12-2018

The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, allowed Member States to apply reduced rates to printed publications, but on the other excluded this possibility for digital publications. In addition, the evolution in the VAT framework means that VAT on digital ...

The fact that print and digital publications have been subject to separate value added tax (VAT) rates essentially means that products that are considered to be comparable and substitutable have been treated differently to one another. This situation resulted from rules which, on the one hand, allowed Member States to apply reduced rates to printed publications, but on the other excluded this possibility for digital publications. In addition, the evolution in the VAT framework means that VAT on digital services should be levied in the Member State where the consumer is based (thus protecting the single market from application of different rates within a Member State because of the different location of providers). The question of broadening the possibility to apply reduced rates to all publications, be they print or digital, was addressed as part of the VAT digital single market package. The amendment to the VAT directive was adopted by the Council on 6 November 2018, after the European Parliament had delivered its opinion on 1 June 2017. The new rules allow Member States to apply the reduced rate to e-publications, as from 4 December 2018.

Implementing the Marrakesh Treaty

27-06-2017

The aim of the Marrakesh Treaty is to facilitate access to published works for people who are blind, visually impaired or otherwise print disabled. In May 2016, the European Commission proposed a regulation and a directive to implement the treaty in the European Union. In March 2017, the JURI Committee proposed a series of amendments. Agreement was reached in interinstitutional trilogue negotiations in May 2017 and the text agreed is due to be voted on at the July plenary session.

The aim of the Marrakesh Treaty is to facilitate access to published works for people who are blind, visually impaired or otherwise print disabled. In May 2016, the European Commission proposed a regulation and a directive to implement the treaty in the European Union. In March 2017, the JURI Committee proposed a series of amendments. Agreement was reached in interinstitutional trilogue negotiations in May 2017 and the text agreed is due to be voted on at the July plenary session.

The same VAT rate for print and e-publications

24-05-2017

On 1 December 2016, the European Commission adopted a proposal on value added tax (VAT) on books, newspapers and periodicals, which would amend the VAT Directive and broaden the possibility to apply reduced rates to all publications, be they print or digital. For this consultation procedure, the report is scheduled to be voted in plenary in May.

On 1 December 2016, the European Commission adopted a proposal on value added tax (VAT) on books, newspapers and periodicals, which would amend the VAT Directive and broaden the possibility to apply reduced rates to all publications, be they print or digital. For this consultation procedure, the report is scheduled to be voted in plenary in May.

E-Books: Evolving markets and new challenges

10-02-2016

With an estimated value of US$151 billion, book publishing gradually evolved into a truly global business early in the 21st century. As yet, however, e-books are nevertheless significant only in a relatively small number of markets. These are led by the United States (13% of the book market) and the United Kingdom (11.5%), with Germany (5%) developing more recently. The e-book market in the EU has taken off only in recent years, and in 2014 it still represented only 1.6% of the total book market ...

With an estimated value of US$151 billion, book publishing gradually evolved into a truly global business early in the 21st century. As yet, however, e-books are nevertheless significant only in a relatively small number of markets. These are led by the United States (13% of the book market) and the United Kingdom (11.5%), with Germany (5%) developing more recently. The e-book market in the EU has taken off only in recent years, and in 2014 it still represented only 1.6% of the total book market in the leading EU markets. The advent of e-books transformed the usual linear supply chain into a global network, with competing distribution channels and retail outlets, pushing publishers and booksellers to establish a digital strategy. Indeed, e-books face specific challenges with regard to protection from piracy, lending, and copyright issues. More importantly, multinational digital companies choose to set up European headquarters in specific Member States due to their favourable tax regimes and/or lower value added tax (VAT) rates. To partly offset this phenomenon, the EU introduced new rules from 1 January 2015, according to which VAT on electronic services is levied where the customer is based, rather than where the supplier is located. In contrast to print books, e-books cannot enjoy reduced VAT rates, since they are classified as 'software'. While the average VAT rate for print books across the EU is 7.6%, the corresponding rate for e-books stands at 19.9%, thus placing them at a disadvantage. The European Commission has already begun a reflection on the VAT regime, including considering the application of reduced VAT rates and is to announce its conclusions by the end of 2016.

Blind people's access to books

10-02-2012

The Internet has opened up new possibilities, at technical (hardware/software) and economic level, for blind or sight-impaired people to gain easier access to printed information. However the vast majority of books are never converted, mainly because of copyright law, into a format which makes them accessible to blind people (such as audio, larger print or Braille). Both the United Nations and European Union have taken initiatives to overcome this discrimination.

The Internet has opened up new possibilities, at technical (hardware/software) and economic level, for blind or sight-impaired people to gain easier access to printed information. However the vast majority of books are never converted, mainly because of copyright law, into a format which makes them accessible to blind people (such as audio, larger print or Braille). Both the United Nations and European Union have taken initiatives to overcome this discrimination.

From Better to Full Access to Works for Print-Disabled Persons

15-10-2009

This briefing note provides a contribution to the "Workshop on Copyright - Tackling orphan works and improving access to works for visually impaired persons", which took place at the Legal Affairs Committee's meeting on 10 November 2009. Works available in a format that blind and visually impaired persons can read represent five per cent of the total amount of books published. In the short term, improving this situation requires both an extensive cooperation with content producers, and an inclusive ...

This briefing note provides a contribution to the "Workshop on Copyright - Tackling orphan works and improving access to works for visually impaired persons", which took place at the Legal Affairs Committee's meeting on 10 November 2009. Works available in a format that blind and visually impaired persons can read represent five per cent of the total amount of books published. In the short term, improving this situation requires both an extensive cooperation with content producers, and an inclusive legislation that allows for cross-border interchange and promotes the implementation of exceptions in the law of the country. In the long term, in order to guarantee full access to information, accessibility needs to be part of the standard publication workflows.

Ekstern forfatter

Francisco Javier MARTÍNEZ CALVO (Organización Nacional de Ciegos Españoles - ONCE, Madrid, Spain)

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