VAT News

ECJ opinion on e-book reduced rating

Following previous decisions where both France and Luxembourg were told it was not lawful to apply reduced VAT rates to the supply of e-books, the ECJ has reaffirmed this position following a question from the Polish authorities.

The ECJ stated that "It would effectively compromise the overall coherence of the measure intended by the EU legislature, which consists in the exclusion of all electronic services from the possibility of a reduced rate of VAT being applied," effectively meaning that applying a reduced rate would directly contradict the existing legislation.

Despite this opinion, the ECJ has recently released a proposal with the aim of making e-books subject to the same rates as physical books.

Related articles

Italy-VAT rate increase

The Italian authorities have announced increases in VAT rates from 2018

Read more
Australia-Removal of low value consignment relief potentially delayed

Removal of relief could possibly be delayed by a year

Read more
Isle of Man-VAT registration thresholds amended

The VAT registration thresholds in the Isle of Man have been amended.

Read more