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World Journal of VAT/GST Law Volume 4, 2015 - Issue 1
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Different VAT rates for digital and paperback publications in the EU, a breach of ‘fiscal neutrality’? A tentative answer and broader reflection on the coherence of the EU rules prohibiting indirect tax discrimination

Marie LamenschProf. Marie Lamensch teaches VAT law at the Catholic University of Louvain and International and European Taxation at the Institute for European Studies at the Free University of Brussels, where she also works as Senior Research FellowCorrespondence[email protected]
Pages 1-25 | Published online: 06 Jul 2015

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