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Global Media and Communications Watch The International Legal Blog for the Tech, Media and Telecoms Industry

Tag Archives: VAT

Posted in Technology Mathias Schönhaus

E-Publications and VAT – the e-LEPHANT in the room

A recent opinion of the Attorney General Kokott in an ECJ case initiated by the Polish Constitutional Court sheds light on the contentious discrepancy in VAT rules between E-publications and printed ones. According to the Attorney General, the exclusion E –publications from lower-rate VAT does not distort the market, given the lower costs associated with e-publications. The view of the … Continue Reading

Posted in Digital Single Market (EU), e-commerce Mathias Schönhaus

DSM Watch: VAT Action Plan – the start of VAT regime reform?

On 7 April 2016 the European Commission released its VAT Action Plan, which provides a pathway to the creation of a single Value Added Tax (VAT) area in the European Union.  The Commission considers the current VAT system to be a core element of the single market that should assist in facilitating trade within the single market. However, the Commission … Continue Reading

Posted in Policy & Regulation

Taxation of the Digital Economy

The emergence of a digital economy presents challenging tax questions. The non-tangible nature of the new technologies affects the ability of the tax authorities to successfully tax digital transactions and leads to a shortfall in fiscal revenue. Governments are therefore trying to reform their tax rules in order to be able to tax part of the profits made by digital … Continue Reading