.png)
.png)
K Oy (Case C-219/13), Court of Justice of the European Union
The applicant was a publishing company that produced literature and textbooks in print and as audiobooks and ebooks.
It applied to the Finnish tax board for a preliminary ruling to establish whether titles published in media other than paper could be regarded as books for VAT purposes and subject to a lower rate.
The board ruled that only paper publications or those produced by comparable means could be treated as books and ebooks could not be subject to a reduced rate of VAT.
The company appealed and the matter went to the Court of Justice of the European Union (CJEU) for a preliminary ruling.
The CJEU ruled that EU legislation did not preclude national legislation subjecting books published in different formats to different rates of VAT.
The decision was an “interesting development in the long-running debate on the discrepancy of VAT rates between printed books and ebooks”...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
