Members of Lib Licence may be interested in some recent research carried out
by the Frankfurt Group on the impact of VAT in the switch to electronic
resources in European Universities.
Frankfurt Group Study Shows:
VAT is the greatest obstacle to electronic information in Europe
Within the European Union, regarding taxation, printed and electronic
versions of publications are treated differently. Whereas printed
publications throughout the EU are subject to a reduced rate of VAT,
electronic publications in most countries are charged with the highest rate.
VAT represents a barrier for the switch to electronic publications
“The higher costs for electronic publications influence the libraries’
decisions when purchasing resources,” commented Hans Geleijnse, Chairman of
the Frankfurt Group. “The study shows that VAT inhibits the switch to
electronic publications in the majority of European libraries in non-VAT
exempt countries. This is contrary to the stated aims of the European
Commission and most national governments.”
VAT harms European competitiveness
“The differences in national legislations not only affect the provision of
knowledge within the EU” stated Michael Mabe, Secretary of the Frankfurt
Group. “It also affects the development of science in the EU compared to
coun¬tries without VAT charges on electronic publications such as the USA,
where a zero rate favours the purchase of electronic resources, and thus may
lead to competitive advantages for US research and education.”
The Frankfurt Group report “Survey on the impact of VAT on libraries and the
scientific publication markets” was carried out by Soziologisches
Forschungs¬institut Göttingen (SOFI). The report is available on the
Frankfurt Group Website
www.sub.uni-goettingen.de/frankfurtgroup/vat/EndberichtVAT210906.pdf
The Frankfurt Group considers VAT issues as a key problem in the current
development of the framework of scientific publications and the economic
develop¬ment in the EU. The consequences of the current VAT legislation on
electronic publi¬cations in the EU give reason to urgent need of action.
The Frankfurt Group is a Consensus Forum for Academic and Research
Informa¬tion, whose members represent authors, publishers, rights
organi¬zations, libraries, research centres, subscription agents and
intermediaries. For more information, see the Frankfurt Group’s website
www.sub.uni-goettingen.de/frankfurtgroup or contact:
Chairman of the Frankfurt Group
Hans Geleijnse
Vice-President of LIBER
Director of Library and IT Services
Tilburg University
Warandelaan 2
NL – 5000 LE Tilburg
The Netherlands
Phone +31 13 466 2146
E-mail: [log in to unmask]
Secretary of the Frankfurt Group
Michael A. Mabe
CEO, International STM Association
2nd Floor, Prama House
268 Banbury Road
OXFORD OX2 7MT
UK
Phone: +44 7717 343083
E-mail: [log in to unmask]
Sent by:
Rollo Turner
Secretary General
Association of Subscription Agents and Intermediaries
+44 (0)1494 534778
www.subscription-agents.org
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