Action in the case Commission v France.
The Commission declares that, by applying a reduced VAT rate to digital books (or electronic books), France failed to fufil its obligations. The Commission raises a single plea in law in support of its action, alleging that, by subjecting the supply of electronic books to a super-reduced rate of 7% from 1 January 2012, then of 5.5% from 1 January 2013, the national legislation is not compatible with the VAT directive. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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