Accroche: 

How harmony can triumph over cacophony.

CULTURE AND TAX IN EUROPE, by EY

The key figure: from 0% in United Kingdom to 12% in Latvia (4% in Italy and Spain, 6% in Portugal, Netherlands, Belgium:the applicable VAT rates on printed books vary between countries. Fiscal harmonization within the EU is limited to indirect taxation, in the form of Value Added Tax, the only tax with a truly Europewide framework, yet even this harmonization is inconsistent, since rates vary, as does the sector to which they apply. 

10 propositions for a European cultural tax system: Today’s prevailing fiscal cacophony, inevitable in a Europe under construction, calls for damaging tax competition to be transformed into a harmony that better respects the strands of European culture and its diversity. Current international developments in taxation are driving this natural trend.

Pending a future G20 for culture, the EU Member States should urgently establish frameworks that encourage a harmonized approach to taxation if they are to promote European cultural diversity around the world…

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10 propositions for a European cultural tax system: Today’s prevailing fiscal cacophony, inevitable in a Europe under construction, calls for damaging tax competition to be transformed into a harmony that better respects the strands of European culture and its diversity. Current international developments in taxation are driving this natural trend.

Pending a future G20 for culture, the EU Member States should urgently establish frameworks that encourage a harmonized approach to taxation if they are to promote European cultural diversity around the world…

Year: 
2016
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