Request for a preliminary ruling from the Korkein hallinto-oikeus in the case K Oy.

Do the first subparagraph of Article 98(2) and point 6 of Annex III (as that point appears in Council Directive 2009/47/EC) to Council Directive 2006/112/EC, when the principle of tax neutrality is taken into account, preclude national legislation under which a reduced VAT rate is applied to printed books, but the standard rate of tax is applied to books on other physical means of support such as a CD, CD-ROM or memory stick?


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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