COURT OF JUSTICE OF THE EU / Taxation

Absence of reduced VAT rate for online press is legal, says Court

Brussels, 07/03/2017 (Agence Europe)

On Tuesday 7 March, the Court of Justice of the European Union confirmed the legality of the VAT directive, which prohibits the application of a reduced VAT rate to books, newspapers and digital periodicals provided electronically (case C-390/15). This judgement takes up the conclusions of the Advocate General (see EUROPE 11619).

The VAT directive (Directive 2006/112/EEC) allows the member states to apply a reduced rate of VAT to printed publications such as books, newspapers and...