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4 World J. VAT/GST L. [i] (2015)

handle is hein.journals/wjvatl4 and id is 1 raw text is: World Journal of VAT/GST Law volume 4*issue 1*2015 Articles Different VAT rates for digital and paperback publications in the EU, a breach of 'fiscal neutrality'? A tentative answer and broader reflection on the coherence of the EU rules prohibiting indirect tax discrimination Marie Lamensch .................................... .......... 1 Current questions of EU VAT grouping Sebastian Pfeiffer......................................... 26 A shift in the EU VAT system: The proposed implementation of the 'destination principle' to intra-EU B2B supplies of goods Edward Whittle..........................................41 Conclusions to be drawn-Possible next steps-Directions for future work Joachim Englisch......................................... 55