Thread: EU Announces Changes to VAT on eBooks
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Old 09-17-2014, 08:32 AM   #4
Nate the great
Sir Penguin of Edinburgh
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I covered this story:
http://the-digital-reader.com/2014/0...-taxes-ebooks/

Here is the actual text from the ruling:
Quote:
The first subparagraph of Article 98(2) of and point 6 of Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/47/EC of 5 May 2009, must be interpreted as not precluding, provided that the principle of fiscal neutrality inherent in the common system of value added tax is complied with, which is for the referring court to ascertain, national legislation, such as that at issue in the main proceedings, under which books published in paper form are subject to a reduced rate of value added tax and books published on other physical supports such as CDs, CD-ROMs or USB keys are subject to the standard rate of value added tax.
After you remove the subordinate clauses, I'm pretty sure the ruling says that there is nothing in the current regulations to preclude charging one VAT for paper books and another higher VAT for ebooks on CD.

But we may need to get a lawyer to parse it for us.
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