30 March 2017
In a recent European Court of Justice (ECJ) ruling (Case C-390/15) it was stated that e-books are not entitled to the same reduced EU VAT rates as printed books.
In the ruling the ECJ held that having differing rates for the same book, based on the media that it is provided in, was not discriminatory.
Currently only printed books are allowed to benefit from the reduced rate of VAT in the EU, meaning that e-books have the standard rate of VAT applied.
This ruling follows the infringement proceedings that the ECJ took against Luxembourg and France last year for applying the reduced rate to e-books.
LATEST NEWS
E-invoicing hub
Navigating complexity and preparing for the digitalisation of VAT and the future of tax Following compromises and modifications to the original proposal, the...
SEE MORE
LATEST NEWS
EU finance ministers agree to introduce new customs...
In November, the Economic and Financial Affairs Council (ECOFIN) agreed to introduce a customs charge on low-value parcels valued below €150. The charge...
SEE MORE
LATEST NEWS
UPDATE: Swiss government confirms likely delay for the...
The Swiss tax authorities have confirmed that the increase in the standard VAT rate from 8.1% to 8.8% will now be postponed until 2028. This VAT rate increase...
SEE MORE