3 November 2006
Frankfurt Group. 2006. Survey on the impact of VAT on libraries and the scientific publication markets. Final report. Frankfurt Group. 16 p.
Printed and electronic versions of publications are treated differently within the European Union as regards VAT rates: whereas books and periodicals are subject to a reduced
rate, electronic publications are charged with the full rate. These regulations have several consequences for European libraries and the market for scholarly publications in Europe. The report contains the results of a survey commissioned by the Frankfurt Group in order to show the impact of current VAT regulations on the resources available for libraries and the competitive position of EU publishing, education and research.