VAT regime affecting the acquisition of electronic information sources in Slovenia and in the European Union

ABSTRACT Tax legislation system in the Republic of Slovenia as well as that of the European Union does not keep pace with the rapid technological development. A lot of problems arise in the field of purchasing and providing access to electronic information sources, namely electronic journals which...

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Detalhes bibliográficos

Principais autores:	Tilen Mandelj, Miro Pušnik
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Slovenian Library Association & University of Ljubljana Press (Založba Univerze v Ljubljani) 2010-10-01
Colecção:	Knjižnica
Assuntos:	library acquisition purchasing library material value added tax electronic information resources
Acesso em linha:	https://journals.uni-lj.si/knjiznica/article/view/14264
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