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ASA The Money Trail: Cost and Value in Journal Information Provision Keeping Research Information VAT free 24 February 2004, Londonggg@ggg& g ggh 1  %   lTeresa Hackett The Frankfurt Group Email: teresahackett@eircom.net www.sub.uni-goettingen.de/frankfurtgroup <mPCC(cC<B  (  0Cl  The Frankfurt Group: Consensus Forum for Academic and Research Information European discussion platform Academic and research information Authors, publishers, subscription agents, libraries, research centres, rights organisationsN " Z " Z " Z~ " ZK# # BM ~      zThe issues Lowest equal rate of taxation for print and electronic information Current reduced rates apply to the format Same content  different rates Different countries  different rulesH  "  "  #      Tax bands Five tax bands: standard, reduced, super-reduced, zero, parking rates Print format = reduced goods rate for print books, newspapers, periodicals Electronic format = standard service rateD  "  "  !      @ Print v electronic media Reduced rates for public policy reasons Serving the same needs  serving the same people Equivalence of purpose, regardless of formatR " Z " Z    Distortion of competition Hinders transition from print to electronic Distorted business models Commission must maintain principle of fiscal neutrality Special rate for the cultural and educational sectors?J " Z " Z     Recent European developments Simplify area of reduced rates Obligation to new member states End of experiment on reduced rates for labour intensive servicesD "  " $&     Recent European developments Directive on VAT on electronically delivered services, 07.2003 Proposal on simplification of reduced rates, 07.2003 Proposal on place of taxation, 12.2003 Consultation on facilitating compliance, 12.2003  "  "  "  8-(    Directive on VAT on electronically delivered services Came into force 1 July 2003 Level playing field for EU and non-EU suppliers EU suppliers don t have to levy VAT outside EU Non-EU suppliers must charge VAT to B2C No change to non-EU B2B suppliers D7 " Z " Z " Z   Proposal on simplification of reduced rates Issued July 2003 Complex rules, disparities, great uncertainty Nature and level of reduced rates unaffected All member states may apply reduced rates Reduced rates on printed material safeguarded EP opinion 12.2003: children s clothes & shoes, recorded music - IN. Broadcast services  OUT F> " Z " Z " ZP P  FProposal on place of taxation of the supply of B2B services Issued December 2003 Now origin principle applies = place of supplier Except for cultural, scientific, educational services = place of consumption Proposed to reverse principle to place of consumption + remove exception = no change Reverse charge mechanism to apply DQ " Z " Z " ZG G   Public consultation on how to facilitate compliance December 2003 Registrations, declarations, payment and refunds Harmonised VAT compliance regime? Single place of compliance? Where? E-filing of VAT returns? How? PC " Z " Z " Z4 &s   \ !  The Frankfurt Group Lobby for lowest equal rate of VAT on academic print and electronic material Lobby for reduced rate for cultural & research information Argue equivalence of purpose - public policy Dialogue with policy makers: Commission/Parliament/Council P " Z " Z " Z   "^ASA The Money Trail: Cost and Value in Journal Information Provision Thank you for listening!_gg@ggg   ' < 1   m Teresa Hackett The Frankfurt Group Email: teresahackett@eircom.net www.sub.uni- goettingen.de/frankfurtgroup,nPDC*c2C  )  0Dm_5Association of Subscription Agents and Intermediaries66 rJ*New Serials Services to Improve Efficiency+*0(1Andrew Bevan (Deputy User-Support Manager, EDINA)22&/#$%&'()*+,-./01G ` ̙33` ` ff3333f` 333MMM` f` f` 3>?" dd@,?uKd@   d @uA`  d n?" dd@   @@``PR    @ ` ` p>> V(  XB  0o?x   `txaxa1 ?`  X Click to edit Master title style!!   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