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Textbook
allowances
AZERBAIJAN
School textbooks, children's literature are exempt from VAT
Law extracts in English
BULGARIA
The copyright law permits the inclusion of smaller works or parts
of longer works into textbooks without paying royalties. From 1 January,
1999 the VAT on items in the official list of school textbooks is 0%..
Law extracts in English
CROATIA
There is a special Law on Textbooks. The minister of education approves
the list of textbooks each year. Parallel textbooks are permitted after
attentive examinations.
Law extracts in English
GEORGIA
The Ministry of Education after its researching, studying and approbation
must approve school textbooks. The author of an approved textbook signs
the agreement with a publisher. The valid copyright law regulates his
copyright.
HUNGARY
The copyright law permits the inclusion of smaller works or parts
of longer works into textbooks without the payment of royalties. From
1 January 1999 the VAT on items in the official list of school textbooks
is 0%..
Law extracts
in English
Law extracts in Hungarian
LITHUANIA
The government holds the initiative for publishing of Textbooks. Because
the Ministry of Science and Education is a governmental institution, all
purchases of goods and services are provided for under the Law of the
Republic of Lithuania on Public Purchases No. VIII - 1210 of 3 June, 1999
(revision valid from 1 October, 1999). The said Ministry of Science and
Education announces tenders for publishing textbooks. Any publisher can
take part. Proposals by tender participants are reviewed by several commissions,
such as the Commission on Publishing, the Commission on the Establishment
of Fair Prices, etc. The winner of the tender is registered, the book
is granted a registration number and is included in the list of the books
published. The Ministry follows its internal document on maximum prices
paid to the publishers and authors of the books. The price for copies
sold in the open market is free..
MOLDOVA
The state budget bears the entire financial burden of cost for the provision
of children for school and of children in boarding schools with textbooks.
The system of a textbook rental scheme was introduced from the 1998-1999
academic year for both primary schools and grammar schools. The financial
means accumulated in such a way in the extra-budgetary fund will be put
to use for the re-editing and the manufacturing of new textbooks (beginning
from 2002). There are additional compensations provided for children from
socially vulnerable families.
Law extracts in English
RUSSIA
Law extracts
in English
SLOVAKIA
In accordance with the Act that stipulates borrowing of textbooks free
of charge for a certain range of schools, the publishing of textbooks
is financed by the state. Publishing houses may apply for publishing of
textbooks in a special public tender pursuant to the Act on Public Procurement
to the Ministry of Education.
Law extracts in English
UKRAINE
Publishing and selling educational literature provides a number of privileges:
universities and institutes may publish and sell their textbooks without
paying taxes, they can also import textbooks for their own use without
any payments; since July 1999 publishers are exempt from VAT for textbooks.
Law extracts in English
YUGOSLAVIA
Textbook made as a collection of works of different authors can be printed
and distributed without previous permission of those authors, but the
publisher has the obligation to pay an author's fee. Textbooks are exempted
from tax on sales. Textbooks for elementary and secondary education are
published by the Institute for Textbooks and Educational Supplies of Serbia
and Institute for Textbooks and Educational Supplies of Montenegro, both
being establishments of public law. These textbooks have to be approved
by the Ministry of Education, and their publishing is financed by from
the budget of the respective federal republic
Law extracts in English
Law extracts in Serbian
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