Application of the VAT reduced rate to digital books

The CJEU ruled on the VAT rate applicable to books and publications provided electronically.

Implementing its reasoning applicable to the principle of equal treatment, the Court considers that the two methods of provision of digital publication, i.e. “on all physical means of support” and “electronically”, represent comparable situations.

Precluding the application of the VAT reduced rate to the supply of digital books electronically establishes a difference in treatment. This difference in treatment is however duly justified since the EU legislator considered it was necessary to make electronically supplied services (including the supply of digital books electronically) subject to “clear, simple and uniform” rules, and therefore to the standard VAT rate.

In parallel with this decision, thought is also being given by Member States to the European legislation in order to be able to apply the VAT reduced rate to electronically provided publications.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Taj in 1999. My current position is Director. My area of expertise […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Anne Gerometta

Anne, Managing Director, has been advising companies on indirect tax issues for more than 17 years. Anne is in charge of the FSI sector (Bank, Insurance, Asset Management) within TAJ […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]