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… the cultural exemption of Article 107(3)(d) TFEU ascertains the compatibility of aid mechanisms for film and TV production. Other types of support measures for films, such as distribution, marketing and promotion of films, operating of cinemas, video shops or film festivals fall outside the scope of the 2001 Cinema Communication. However, the Commission acknowledges these other types of activities, naming them upstream activities of film production (such as support for script writing and … Draft Film Communication), p. 14, �HYPERLINK "http://ec.europa.eu/competition/consultations/2012_state_aid_films/draft_communication_en.pdf"�http://ec.europa.eu/competition/consultations/2012_state_aid_films/draft_communication_en.pdf�, last visited: 01.06.2012. �Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions. Principles and Guidelines for the Community’s Audiovisual Policy in the Digital Age, … and Other Audiovisual Works, points 36-39, �HYPERLINK "http://ec.europa.eu/competition/consultations/2012_state_aid_films/draft_communication_en.pdf"�http://ec.europa.eu/competition/consultations/2012_state_aid_films/draft_communication_en.pdf�, last visited: 01.06.2012. � See 2001 Cinema Communication, p. 4. � Draft Film Communication, point 4. � “State aid should help new business models to develop, not old ones to survive”; I. Orssich, State Aid for Films and Other Audiovisual Works – Current …

… the additional tax revenues from the rate increase, the current price differences between the Netherlands, Belgium and Germany, and the price differences between supermarkets selling products that predominantly fall under the low VAT rate. We revisit the above questions in the concluding chapter, where we make a number of recommendations for follow-up research, with a view to potential future VAT policy within the European Union. 2. The VAT system and recent amending proposals 2.1 VAT history … VAT rate in the country of residence of the selling party would apply to any cross-border sales, also known as the ‘country-of-origin principle’. This meant, for example, that an entrepreneur residing in the Netherlands and selling goods to a German buyer had to charge the Dutch VAT rate. Member States would then settle the VAT payments through a clearing system, i.e. by netting. This created a need for far-reaching harmonisation of VAT rates, as rate differences would otherwise lead to distortion … to businesses in the German and Belgian border regions, which, conversely, will benefit from the border effects.31 Consumer decisions whether to purchase in the Netherlands or abroad are influenced by many factors, such as the opening hours of shops, the atmosphere, the quality of the products and the language spoken.32 Price differences between the Netherlands and foreign countries matter less as these factors gain importance in the purchasing decision. They nevertheless seem to play a …