VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European Union
ABSTRACT Tax legislation system in the Republic of Slovenia as well as that of the European Union does not keep pace with the rapid technological development. A lot of problems arise in the field of purchasing and providing access to electronic information sources, namely electronic journals which...
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| Format: | Article |
| Language: | English |
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Slovenian Library Association & University of Ljubljana Press (Založba Univerze v Ljubljani)
2010-10-01
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| Series: | Knjižnica |
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| Online Access: | https://journals.uni-lj.si/knjiznica/article/view/14264 |
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| _version_ | 1850032801919795200 |
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| author | Tilen Mandelj Miro Pušnik |
| author_facet | Tilen Mandelj Miro Pušnik |
| author_sort | Tilen Mandelj |
| collection | DOAJ |
| description |
ABSTRACT
Tax legislation system in the Republic of Slovenia as well as that of the European Union does not keep pace with the rapid technological development. A lot of problems arise in the field of purchasing and providing access to electronic information sources, namely electronic journals which are very important to disseminate research results. Problems arising from the application of the EC Directive 2006/112 in the Slovenian legislation system are described. The goal that the Value Added Tax (VAT) would not affect the international competitiveness of the EU Member states was not met. Different levels of general and reduced tax rates and even different levels of taxation of electronic information sources put Member States in unequal positions. Tax regimes in Member States and their responses to the problem of VAT are discussed. The article shows the complexity of electronic information sources which can partly be taxed as services and party as goods in electronic form. A simulation of expenditure on electronic information sources at different tax rates and possible changes of tax legislation are presented.
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| format | Article |
| id | doaj-art-d3c211ea7d134ff8ba758d09d7ef8ebe |
| institution | DOAJ |
| issn | 0023-2424 1581-7903 |
| language | English |
| publishDate | 2010-10-01 |
| publisher | Slovenian Library Association & University of Ljubljana Press (Založba Univerze v Ljubljani) |
| record_format | Article |
| series | Knjižnica |
| spelling | doaj-art-d3c211ea7d134ff8ba758d09d7ef8ebe2025-08-20T02:58:30ZengSlovenian Library Association & University of Ljubljana Press (Založba Univerze v Ljubljani)Knjižnica0023-24241581-79032010-10-0154410.55741/knj.54.4.14264VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European UnionTilen MandeljMiro Pušnik ABSTRACT Tax legislation system in the Republic of Slovenia as well as that of the European Union does not keep pace with the rapid technological development. A lot of problems arise in the field of purchasing and providing access to electronic information sources, namely electronic journals which are very important to disseminate research results. Problems arising from the application of the EC Directive 2006/112 in the Slovenian legislation system are described. The goal that the Value Added Tax (VAT) would not affect the international competitiveness of the EU Member states was not met. Different levels of general and reduced tax rates and even different levels of taxation of electronic information sources put Member States in unequal positions. Tax regimes in Member States and their responses to the problem of VAT are discussed. The article shows the complexity of electronic information sources which can partly be taxed as services and party as goods in electronic form. A simulation of expenditure on electronic information sources at different tax rates and possible changes of tax legislation are presented. https://journals.uni-lj.si/knjiznica/article/view/14264library acquisitionpurchasing library materialvalue added taxelectronic information resources |
| spellingShingle | Tilen Mandelj Miro Pušnik VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European Union Knjižnica library acquisition purchasing library material value added tax electronic information resources |
| title | VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European Union |
| title_full | VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European Union |
| title_fullStr | VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European Union |
| title_full_unstemmed | VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European Union |
| title_short | VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European Union |
| title_sort | vat regime affecting the acquisition of electronic information sources in slovenia and in the european union |
| topic | library acquisition purchasing library material value added tax electronic information resources |
| url | https://journals.uni-lj.si/knjiznica/article/view/14264 |
| work_keys_str_mv | AT tilenmandelj vatregimeaffectingtheacquisitionofelectronicinformationsourcesinsloveniaandintheeuropeanunion AT miropusnik vatregimeaffectingtheacquisitionofelectronicinformationsourcesinsloveniaandintheeuropeanunion |