The Reduced VAT Rates Applicable to Electronic Publications in Finland

Journal
Finland
International VAT Monitor 2020 (Volume 31), No. 3
In this article, the authors discuss both the legislative process that led to Finland’s adoption of Council Directive 2018/1713 and its implementing process. The authors also examine the positive effect that the amendments will have on neutrality among physical and electronic forms of publications, but highlight the interpretation issues that will remain open until administrative practice develops.