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http://hdl.handle.net/10609/10424
Title: | La sujeción al IVA de las bibliotecas virtuales |
Author: | Gil Maciá, Lorenzo |
Citation: | Gil Maciá, Lorenzo (2011). "La sujeción al IVA de las bibliotecas virtuales". IDP. Revista de Internet, Derecho y Política, 2011, Vol. 0, núm 12 |
Abstract: | In the last few years, virtual libraries have taken off in the field of Spanish education and culture, and so the driving forces which have been adopted, both at the national and EU level, should be recognised. From foundations to mercantile societies, institutions and entities which offer online libraries are continually on the increase. From the point of view strictly of tax, and focussing on VAT, it is clear that in most cases, these services are offered totally altruistically. However, in other cases, it is clear that offering the service free is precisely what acts as the principle way of obtaining economic resources - advertising, scientific and technical assistance, report writing, etc.; in some cases a fee is simply required directly from the user. In this study, looking at the particular instances described, we analyse the application of VAT to the different forms of offering online library services. |
Keywords: | taxation VAT virtual libraries service providing self-supply of services electronically supplied services |
Document type: | info:eu-repo/semantics/article |
Issue Date: | 19-Jun-2011 |
Publication license: | http://creativecommons.org/licenses/by-nd/3.0/es/deed.es |
Appears in Collections: | 2011, n. 12 Articles cientÍfics |
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File | Description | Size | Format | |
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A1_Gil_esp.pdf | 150,58 kB | Adobe PDF | View/Open |
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