- The court ruled that open access publication fees (publicatierechten) are not eligible for the reduced VAT rate, unlike reading rights (leesrechten).
- Publication rights are considered a separate service from reading rights, with different end users: authors vs. readers.
- The publication fee covers the process of publishing (review, editing, placement), not access to content.
- The reduced VAT rate applies only to access to publications, not to the act of publishing itself.
- This decision is significant for educational and research institutions, publishers, and license purchasers.
Source: nextens.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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