Part-way through next week, the European Commission will unveil a series of measures to improve VAT schemes for online trading, including measures for publishers of electronic books.
One of the key measures is the option to be granted to the member states to introduce reduced-rate VAT for e-books (see EUROPE 11318). At present, most member states (apart from Bulgaria and Denmark) apply reduced-rate or zero VAT to paper books. A few years ago, France and then Luxembourg decided to do the...