France and Luxembourg cannot apply a reduced rate of VAT to the supply of electronic books, in contrast with paper books
Date of article: 05/03/2015
Daily News of: 05/03/2015
Country: 
EUROPE
Author: Court of Justice of the European Union
Article language: en
In France and in Luxembourg, the supply of electronic books is subject to a reduced rate of VAT. Accordingly, since 1 January 2012, France has applied a VAT rate of 5.5% and Luxembourg a rate of 3% to the supply of electronic books.