EU Commission Answer - Follow-up in response to changes to the VAT Directive as regards rates of VAT applied to books, newspapers and periodicals
Commission
response
See question(s) : E-003207/2017
11 July 2017
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Answer
given by Mr Moscovici on behalf of the Commission
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The
Commission proposal on value added tax (VAT) rates applied to books,
newspapers and periodicals(1) was adopted on
1 December 2016 and negotiations on the text are still ongoing(2). It is a targeted proposal, which
authorises Member States, without obligation, to align the reduced VAT rates
they currently apply to books, newspapers or periodicals to electronically
supplied publications.
The
monitoring at EU level takes place as part of the review of the scope of
reduced rates in line with Article 100 of the VAT Directive(3). To this extent, information is
collected in respect of the VAT rates in place in each Member State.
Such
information is currently published by the Commission in the document ‘VAT
rates applied in the Member States of the European Union’(4), which primarily serves as an
information tool for researchers, businesses and final consumers.
In
future, with the implementation of a definitive VAT regime, such information
should be collected on a mandatory and standardised basis. A web portal could
provide accurate, timely and binding information on the reduced VAT rates in
place in each Member State.
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Last updated: 11 July 2017
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