Reduced VAT Rate for Open Access Publication Rights: Single or Separate Service from Reading Rights?

• The court examines whether the reduced VAT rate applies to publication rights, as it does to reading rights, in contracts between institutions (like universities) and foreign publishers.
• Key issues include whether reading and publication rights are separate or a single indivisible service, and if publication rights qualify for the reduced VAT rate.
• The court considers if applying the standard VAT rate to publication rights violates the principle of neutrality or the intention of the legislator.
• Both parties agree that if the reduced rate applies to publication rights, the claimant overpaid €120 in VAT.
• The court will base its assessment on the submitted contracts, focusing on whether the division between reading and publication rights reflects economic reality.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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