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An Overview of Consumption Tax Implications on Sales of Digital Downloads in the European Union
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2007 (English)In: Journal of Media Business Studies, ISSN 1652-2354, Vol. 4, no 2, p. 65-86Article in journal (Refereed) Published
Abstract [en]

This article gives an overview of the current VAT treatment in the EU of digital donloads of films, audio, text, and other media provided by established as well as non-established companies to taxable and non-taxable persons. Four specific issues are discussed; the classification of electronically supplied services, an overview of who may be regarded as a taxable person, the definition of fixed establishment and where electronically supplied services are deemed to be supplied. Proposed changes of the VAT treatment for established companies and their possible effects are also evaluated in relation to the last issue.

Place, publisher, year, edition, pages
2007. Vol. 4, no 2, p. 65-86
Keywords [en]
consumption taxation, VAT, digital services, electronicaly supplied services, fixed establishment, content downloads
National Category
Law and Society Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hj:diva-2246OAI: oai:DiVA.org:hj-2246DiVA, id: diva2:33066
Available from: 2007-05-25 Created: 2007-05-25 Last updated: 2017-12-12Bibliographically approved

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Rendahl, Pernilla

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CiteExportLink to record
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Citation style
  • apa
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Output format
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