5.3.4 Literature and libraries
The most significant legislation produced in the field of books concerns networking of municipal public libraries (RNBP) and school libraries (RBE), which is in line with the principles of decentralisation and cultural participation.
The RNBP was initiated in 1987 (Decree-Law 111/87) to construct and develop municipal libraries according to principles outlined in the Manifesto of UNESCO. The programme is based on the creation of partnerships between central and local administrations, which assist in modernising the public libraries.
The recent Law 22/2010 dated 22 August 2010 exempts from Value Added Tax those transfers of books which are made free of charge for subsequent distribution to the disadvantaged, to private charitable institutions and to non-profit-making non-governmental organisations, as well as transfers of books free of charge to the government department responsible for culture, educational and cultural institutions, centres for the educational rehabilitation of offenders, and prisons.