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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| Format: | Article |
| Language: | English |
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Slovenian Library Association & University of Ljubljana Press (Založba Univerze v Ljubljani)
2005-01-01
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| Series: | Knjižnica |
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| Online Access: | https://journals.uni-lj.si/knjiznica/article/view/14140 |
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| author | Robert Razboršek |
| author_facet | Robert Razboršek |
| author_sort | Robert Razboršek |
| collection | DOAJ |
| description | 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 tax, for imports into the European Union as well as within the European Union. The exception are printed publications which are, in the European Union, taxed with the lower, 8,5% rate and are tax exempt for imports from non-member countries of the European Union. The interlibrary loan is still entirely tax exempt, regulated as in the rest of Europe and abroad. If the purchases are made from other European Union countries or from countries outside the EU, from the perspective of the nacional economy, the so called self-taxation in the country receiving library publications is strongly supported. |
| format | Article |
| id | doaj-art-beff8ffb1f3c403fb6e8809ef10c6648 |
| institution | DOAJ |
| issn | 0023-2424 1581-7903 |
| language | English |
| publishDate | 2005-01-01 |
| publisher | Slovenian Library Association & University of Ljubljana Press (Založba Univerze v Ljubljani) |
| record_format | Article |
| series | Knjižnica |
| spelling | doaj-art-beff8ffb1f3c403fb6e8809ef10c66482025-08-20T02:58:40ZengSlovenian Library Association & University of Ljubljana Press (Založba Univerze v Ljubljani)Knjižnica0023-24241581-79032005-01-01491-210.55741/knj.49.1-2.14140Taxation of library publicationsRobert Razboršek0Robert Razboršek, univ.dipl.prav., je zaposlen v Centralni tehniški knjižnici Univerze v Ljubljani kot tajnik knjižnice. Naslov: Trg republike 3, Ljubljana Naslov elektronske pošte: robert.razborsek@ctk.uni-lj.siAbstract 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 tax, for imports into the European Union as well as within the European Union. The exception are printed publications which are, in the European Union, taxed with the lower, 8,5% rate and are tax exempt for imports from non-member countries of the European Union. The interlibrary loan is still entirely tax exempt, regulated as in the rest of Europe and abroad. If the purchases are made from other European Union countries or from countries outside the EU, from the perspective of the nacional economy, the so called self-taxation in the country receiving library publications is strongly supported.https://journals.uni-lj.si/knjiznica/article/view/14140librariesvalue added taxSlovenia |
| spellingShingle | Robert Razboršek Taxation of library publications Knjižnica libraries value added tax Slovenia |
| title | Taxation of library publications |
| title_full | Taxation of library publications |
| title_fullStr | Taxation of library publications |
| title_full_unstemmed | Taxation of library publications |
| title_short | Taxation of library publications |
| title_sort | taxation of library publications |
| topic | libraries value added tax Slovenia |
| url | https://journals.uni-lj.si/knjiznica/article/view/14140 |
| work_keys_str_mv | AT robertrazborsek taxationoflibrarypublications |