Advocate general Mengozzi has given an opinion in the case K.

The VAT Directive does not 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. This on condition that books on a physical means of support other than paper from the point of view of the average consumer are not similar to printed books because they do not meet the same needs of these consumers, which the referring court must verify.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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