COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
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The Law on Amendments to the Tax Code of Ukraine 2015 exempts national book producers from VAT.

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Ukraine/ 5.3 Sector specific legislation  

5.3.4 Literature and libraries

The Law on Copyright and Neighbouring Rights (1994, with amendments 1999, 2001) and the Law on Professional Artists and Artists' Unions (1997) secure the right of authors and literary translators. Royalty rates for literary and translation activities established by the Cabinet of Ministers Resolution (2000) are based on the living wage and do not consider new market conditions. As a result, existing rates do not encourage such activities. The draft Law on Copyright and Neighbouring Rights has been prepared in 2012 (see also chapter 5.1.7).

The Law on Publishing (1997, 2002) and the Law on State Support to Book Publishing (2003) determine the state policy and measures to provide conditions for the development of national publishing including the exemption of book producers from VAT since 2005, extended to 2015. On 13 February 2015, Verkhovna Rada approved the Law on Amendments to the Tax Code of Ukraine exempting national book producers from VAT.

The Law on Libraries and Librarianship (1995, 1999, 2009) regulates relations between the state and public libraries and determines the organisation of library activities in Ukraine.

The Law on the 2015 Budget envisages allocating UAH 15.5 million for the state programme on book publishing "Ukrainian books" which exceeds the actual funding in 2013 of UAH 13.3 million. The government can only finance 50% of book production (these books will be distributed among libraries and embassies); publishers will finance the other 50% and can put books on free sale.


Chapter published: 05-06-2015

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