In Luxembourg on Tuesday 2 October, the European finance ministers will try once again to agree unanimously on two politically-related legislative proposals in the field of taxation, the first aiming to apply reduced rates of value added tax (VAT) to electronic publications and the second concerning a VAT reverse-charge mechanism (see EUROPE 11750).
The first text, on electronic publications, which is ardently supported by France but held at deadlock by the Czech Republic, may be adopted...