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  • Valoarea Tva PT Carte in Europa

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    Giorgiana Zurba
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    This document summarizes key information about the book trade in various European countries and some associates. It provides details on whether countries have fixed book pricing, the legal definition of books, common practices, a brief history of the industry in each place, applicable VAT rates on books, the total number of bookshops, and population per bookshop. Key figures include that VAT on books ranges from 0-25% across countries, the number of bookshops ranges from around 100 to 7,394, and inhabitants per bookshop range from 8,000 to 20,000. Internet trade networks are commonly used.

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    Valoarea Tva Pt Carte in Europa

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    This document summarizes key information about the book trade in various European countries and some associates. It provides details on whether countries have fixed book pricing, the legal definition of books, common practices, a brief history of the industry in each place, applicable VAT rates on books, the total number of bookshops, and population per bookshop. Key figures include that VAT on books ranges from 0-25% across countries, the number of bookshops ranges from around 100 to 7,394, and inhabitants per bookshop range from 8,000 to 20,000. Internet trade networks are commonly used.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    61 views2 pages

    Valoarea Tva PT Carte in Europa

    Uploaded by

    Giorgiana Zurba
    This document summarizes key information about the book trade in various European countries and some associates. It provides details on whether countries have fixed book pricing, the legal definition of books, common practices, a brief history of the industry in each place, applicable VAT rates on books, the total number of bookshops, and population per bookshop. Key figures include that VAT on books ranges from 0-25% across countries, the number of bookshops ranges from around 100 to 7,394, and inhabitants per bookshop range from 8,000 to 20,000. Internet trade networks are commonly used.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
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    of 2

    THE BOOK TRADE IN EUROPE

    EBF MEMBERS Fixed Legal Practice History General VAT on Total Inhabitant Internet/
    Book Definition VAT Books number of s per BA
    Price bookshops bookshop
    Austria Yes Law Applicable on the 1st of 20 % 10 % Trade Net
    July 2000
    Belgium No Officially, trade In practice free market 21 % 6% 258 BA ± 20 000 Trade Net
    (Flanders) agreement members
    Bulgaria 20% 20% N.A. N.A.

    Czech Republic No 20% 10%

    Cyprus 15% 5%

    Denmark Yes Trade agreement Year of publication + 1, RPM since 1837, 25 % 25 % 450 Trade Net
    discount for libraries and current regulation
    schools. since 2001
    On 1.1.2001, abolition of
    exclusive rights of sales
    through the bookshops.
    Estonia No 20 % 9% +/- 100 Yes
    0% on text
    books
    adopted
    by Ministry
    Education
    Finland No Abolished in 1971 23 % 9% 300 16 667 Wholesaler
    ’s
    database
    France Yes Law Abolished in 1953 with 19,6 % 5,5% 1.600
    devastating
    consequences;
    reintroduction by Loi
    Lang, 1981
    Germany Yes Law since 1.10.2002 RPM system operating 19 % 7% 7.394 16 875 Trade Net
    for more than 100
    years.
    EU Comfort letter
    renewed in 1996
    Greece Yes RPM since 1997 21% 5% 3.120
    Hungary Yes Trade agreement 1992 25 % 5% 750 14 000 Yes
    between BA
    members (85% of
    market)
    Ireland No 21% 0%
    Italy Yes Law Experimental law 20 % 4% 5.000
    confirmed on 1.1.2005
    Latvia 21% 10% on
    literary
    texts
    Lithuania 21% 9%

    European Booksellers Federation – 02/07/2010


    THE BOOK TRADE IN EUROPE

    Luxembourg No Officially, Trade In practice free market 15 % 3%


    agreement
    Malta 18% 5%

    The Netherlands Yes Law on 1.1.2005 Law replaced trade 19 % 6% 1.572


    agreement & will be
    evaluated
    Poland No 22 % 0% 2.620
    Portugal Yes Law Adopted in 1996 20 % 5% 300

    Romania 19% 9% N.A. N.A.

    Slovakia 19% 10%

    Slovenia 20% 8,5%

    Spain Yes Law Since 1975 16 % 4% 2.300

    Sweden No Heavy state subsidies for Abandoned in 1970 25 % 6% 500


    literature
    UK No 1900-1995 NBA 17.5 % 0% 3 100 BA Trade Net
    members
    EBF Fixed Legal Practice History General VAT on Total Inhabitant Internet
    ASSOCIATE Book Definition VAT Books number of s per
    MEMBERS Price bookshops bookshop
    Norway Yes Trade agreement New NBA on 1 May 2005, Trade agreements 24 % 0% 600 8 000 Trade Net
    for book clubs too. since the mid 50’s
    (Publishers -
    Booksellers Assoc.)
    approved by the
    Government
    Switzerland 7.6% 2.4%
    FOR
    COMPARISON
    USA No Robinson Patman
    Act designed to
    bring about fair
    competition
    Australia No

    European Booksellers Federation – 02/07/2010

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