The Court of Justice has given a judgment in the case Commission v Luxembourg. The Court hereby declares that, by applying a VAT rate of 3% to the supply of digital or electronic books, Luxembourg has failed to fulfil its obligations under Articles 96 to 99, 110 and 114 of Council Directive 2006/112/EC.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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