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On June 1, 2017, during a plenary session, the European Parliament adopted a European Parliament legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC, as regards rates of value added tax (VAT) applied to books, newspapers and periodicals.
The Parliament has agreed to allow Member States to align the VAT rate on e-books with lower VAT rates for publications on any means of physical support (printed materials).
In order to prevent an extensive use of reduced VAT rates to audio-visual content, Member States should be enabled to apply a reduced rate to books, newspapers and periodicals only if these publications, both on any means of physical support or electronically supplied, do not wholly or predominantly consist of music or video content.
08 Jun 2017 at 11:09 am
2 min