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TVA de 19.6% sur les ressources électroniques : jusqu'à quand ?

Abstract : Pressures are emerging everywhere, both from the publishing world as from the academic world or the political sphere, to request a change in the rate of VAT applied to electronic resources. While the debate is focused for now on the case of digital books, the fact remains that the taxation of 19.6% concerns all types of electronic resources, electronic journals to databases through softwares. There is however a tool usually neglected by universities that allows them to partially avert VAT: this is the case of acquisitions of electronic resources which fall into the fiscal category of mixed expenditures.
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Contributor : Pierre Naegelen Connect in order to contact the contributor
Submitted on : Monday, May 3, 2010 - 10:01:10 PM
Last modification on : Monday, July 4, 2022 - 9:22:25 AM
Long-term archiving on: : Thursday, September 23, 2010 - 5:59:57 PM


  • HAL Id : sic_00479690, version 3



Pierre Naegelen. TVA de 19.6% sur les ressources électroniques : jusqu'à quand ?. 2010. ⟨sic_00479690v3⟩



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