Reduced Rates and the Digital Economy: The Treatment of (E-)Books Highlights Some Possible Inconsistencies of the EU VAT System

• Autores: Francisco Cannas
• Localización: EC tax review, ISSN 0928-2750, Vol. 26, Nº. 2, 2017, págs. 96-108
• Idioma: inglés
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• Resumen

  • The author analyses the VAT treatment of books and e-books. He provides an overview of the legal framework regulating reduced VAT rates and of the ongoing debate surrounding this topic, and critically examines recent ECJ judgments in this field. The article highlights some inconsistencies arising from the current reduced rates scheme which are amplified by the most recent technological advancements, and aims to stimulate debate regarding possible solutions