The guideline debate on reduced rates of VAT revealed a highly-fragmented landscape between member states on how to move forward, at the Economy/Finance Council of Tuesday 21 march.
The question of bringing the VAT rate on electronic books (e-books, online press) into line with the reduced rates already applicable to physical publications was generally the subject of consensus. However, the European countries are still divided over the idea of zero or super-reduced rates, referred to in the...