EU - Reding distances herself from Sarkozy's Net tax

(IHT)
The European Union telecommunications commissioner, Viviane Reding, has distanced herself from a proposal by President Nicolas Sarkozy of France to impose a tax on Internet and mobile phone access, saying it might not be the best way to expand access to new media. At a conference in Munich, Reding said that the proposal ran contrary to her vision of a Europe where borderless and inexpensive access to Internet and cellphone networks was the standard.

Labels: Internet_access_and_use, Taxation

EU - Sarkozy proposes new internet tax

(BBC)
French President Nicolas Sarkozy has proposed new taxes on internet access and mobile phone use. The new taxes would help fund France's two public television channels, which would be free of advertising. There would also be a levy on the advertising revenue made by France's private broadcasters.

Labels: Audiovisual, Taxation

EU agrees to overhaul VAT on digital services

(OUT-LAW News)
Downloads of software, ringtones, games, music and movies sold to consumers will be taxed where the consumer is located instead of where the supplier is based with effect from 2015 under changes to Europe's VAT regime. The changes are intended to prevent distortions of competition between member states that operate different VAT rates. For business-to-consumer supplies of telecoms, broadcasting and electronic services, taxation will be determined by the place of consumption. VAT will therefore be payable in the EU member state where the consumer is based at the rate prevailing in that state. Business-to-business supplies of telecoms and electronic services will not be affected by the changes as these are already taxed by reference to where the customer is located.

Labels: Taxation, Video_games

EU - 3g mobile telecommunications licences not subject to VAT

(RAPID)
Judgment of the Court of Justice in Case C-284/04 and Case C-369/04 T-Mobile Austria GmbH and Others v Republik Österreich Hutchison 3G UK Ltd and Others v Commissioners of Customs & Excise. The award by the State of 3g mobile telecommunications licences by auction does not constitute an economic activity. Consequently that activity does not fall within the scope of the Sixth VAT Directive

Labels: Mobile_and_wireless, Taxation