Libraries and Sales or Value added Taxes in Europe

Subject: Libraries and Sales or Value added Taxes in Europe
From: Fred Friend (
Date: to 11 kesä   1998 - 19:31:09 EEST

Forgive me for using the ecup list on a matter that is not specifically
copyright but I cannot think of a more appropriate list to try.

The question is whether there are countries in Europe where university
libraries are able to reclaim sales or value added taxes paid on purchases
of either paper or electronic publications. The situation in the UK is that
we do not pay Value Added Tax on paper publications but almost certainly we
shall have to do so on electronic publications. We are approaching the UK
Government on this question, probably with a request that we should be able
to reclaim any tax paid. Such an arrangement already exists for UK
universities to recover tax paid on medical equipment. It would strengthen
our case to be able to reclaim VAT on any electronic publication if there
are examples of such arrangements in other countries in Europe.

Fred Friend
Frederick J.Friend,
Director Scholarly Communication,
c/o Graduate School,
North Cloisters,
University College London,
Gower Street,
London WC1E 6BT,
Telephone +44 171 380 7090
Mobile phone 0385 921 774
Fax +44 171 380 7043
E-mail or

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