Taxation of library publications

Abstract The aim of this article is to stimulate the unified practice of the settlement of value added tax. This article draws from international and domestic law sources, which are fundamental for the taxation in Slovenia. As a rule, library publications are taxed with a 20% rate of value added ta...

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Bibliographic Details
Main Author: Robert Razboršek
Format: Article
Language:English
Published: Slovenian Library Association & University of Ljubljana Press (Založba Univerze v Ljubljani) 2005-01-01
Series:Knjižnica
Subjects:
Online Access:https://journals.uni-lj.si/knjiznica/article/view/14140
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