...     VAT on the digital book could be highly augmented in 2015 The 5,5% VAT rate entered into force in France in 2013. For its part, Europe has always ...

... of efficiency (the GAFA escape it even if the payment of VAT based on the country of consumption will contribute to the balance) and ...

... 6% in Portugal, Netherlands, Belgium : the applicable VAT rates on printed books vary between countries. Fiscal harmonization ...

... the impact of fiscal instruments such as the modulation of VAT, the derogatory taxations and indirect subsidies via tax credits, on the ... of an e-book? Awaiting a definition, the reduced VAT rates applied vary from 1 to 12 among the countries: from 0% in United ...

... and cohesion within European fiscal policies - apart from VAT on cultural goods and services. This heterogeneity, detrimental to ...

... no longer considered as an exception, i.e.: the cultural VAT has passed from 8% to 21%.  The hammer blows the spanish ... of public budgets ( - 17% in 2013), and the raise of the VAT to 21%, the highest in Europe. " We are not talking about a bad ...