Brussels, 05/07/2012 (Agence Europe) - On Tuesday 3 July, the European Commission opened infringement procedures against France and Luxembourg by sending them a letter of formal notice. Since 1 January 2012, the two countries have been applying reduced rates of VAT (7% and 3% respectively) on digital books downloaded on the internet.
According to the Commission, this involves the provision of a service electronically, as opposed to books printed on paper and is not included in current...