Mehrwertsteuer auf eJournals negativ für Angebot und Konkurrenzfähigkeit in der EU

Zitat der Woche:

The differences in national legislations not only affect the provision of knowledge within the EU, it also affects the development of science in the EU compared to countries without VAT charges on electronic publications such as the USA, where a zero VAT rate favours the purchase of electronic resources, and thus may lead to competitive advantages for US research and education.

Ergebnis einer Study der Frankfurt Group on Survey on the impact of VAT on libraries and the scientific publication markets.