In relation to the proposal for a Council Directive amending Directive 2006/112/EC as regards rates of VAT and the current Council discussions, Pearle* calls for an equal treatment of physical and online performance on low (or exempt) VAT rates.
There are clear arguments for an equal treatment of physical and online performances in the frame of Council Directive 2006/112/EC as regards rates of VAT. Those are based on :
The paper calls upon the Council to take those arguments into consideration in the ongoing discussion on the VAT rates.
As a general principle, Pearle* underlines the need to maintain the option for Member States to apply low VAT rates (or exemption) for culture.
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