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Written by:
Bas Hollenberg


No reduced VAT rate for e-books

On 5 March 2015, the EU Court of Justice (CJEU) confirmed in its judgment on cases C-479/13 and C-502/13 the European Commission´s actions for infringement against France and Luxembourg which apply reduced rates on electronic books. The Court specifies that the VAT Directive allows reduced rates only for books provided by a physical means of support. Books provided only electronically did not constitute goods but e-services, and there is no room for a reduced VAT rate for e-services.

– Judgment regarding Luxembourg: All EU languages

– Judgment regarding France: All EU languages

– Press release: EN

Source and copyright CFE

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