The exclusion of electronic books, newspapers and magazines from reduced-rate VAT, as provided for in EU law, is compatible with the principle of equal treatment, said Advocate General Juliane Kokott at the European Court of Justice on Thursday 8 September (case C-390/15).
This aspect of the VAT Directive (2006/112/EC), which only allows reduced-rate VAT to be applied to e-books supplied by means of a physical medium, such as on a CD, and to printed books and newspapers, was challenged...