Action in the case Commission v Luxembourg.

The Commission declares that, by applying a VAT rate of 3% to digital books (or electronic books), Luxembourg failed to fufil its obligations under Articles 96 to 99, 110 and 114 of the VAT directive, read in conjunction with Annexes II and III to that directive and its implementing regulation. 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 3% from 1 January 2012, the national legislation is not compatible with the VAT directive.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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