The Revenue Agency have reviewed the place of supply rules for B2C (universities and scientific institutions) access services to online magazines and databases. They also reviewed whether the conditions for applying the 4% rate envisaged for the supply of online editorial products have been met. If the components of access to online magazines and databases and the publication of articles returned to non-taxable customers integrate a service considered as a unit, the amount of the applicable VAT rate must be identified on the basis of the prevalence existing between the elements that make up the economically unitary operation, taking into account the not only quantitative but also qualitative importance of all the elements that make it up.
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