The tax immunity of the electronic book

Abstract

This article initially presents the problem of the difficulties of reconciling the tax immunity of the book between its two possibilities, the printed and electronic, as the biggest obstacle to be over­come by Constitutional and Tax Law. It then focuses on the directions of the current interpretative tax immunity on books, newspapers, periodicals and paper for your printer. It discusses the interpreta­tion ebook, even in light of its jurisprudence. The article concludes by its full appropriateness.