VAT news tagged as "European Court of Justice"


EU fails to agree on e-Book reduced VAT

June 16th, 2017

On 16 June the EU’s Economic and Financial Affairs Council (ECOFIN) failed to reach agreement on reducing VAT rates on e-books to match printed books.  The Czech Republic objected to the measure.  The lack of a resolution comes after years of seeking to grant e-Books a tax subsidy and boost reading. e-Books at standard VAT rates …

United Kingdom

Gibraltar loses tax ruling at EU

June 13th, 2017

The European Court of Justice (ECJ) has today ruled against Gibraltar’s appeal to have it exempted from the UK’s 15% gambling tax.  This set-back for the island’s burgeoning offshore gambling sector will add to Brexit worries and long term loss of EU access for other key areas for the territory, such as financial services. Gibraltar …


EU ECJ no to e-book reduced VAT

March 7th, 2017

The European Court of Justice has today ruled (Case C-390/15) that e-books are not entitled to the same reduced EU VAT rates as printed books. The court held that having differing rates was not discriminatory, and that the EU Parliament did not need to be consulted on the issue.  Currently, only printed books are included …


ECJ VIES not required on nil rating

February 10th, 2017

The European Court of Justice has ruled that a customer is not required to have a VIES registered VAT number as a condition for a seller to zero-rate an intra-community supply. The ruling in Euro Tyre BV (Case C-21/16) concerned a Polish customer which presented a valid Polish VAT number which was not listed on …


Belgium 6% e-book VAT

July 24th, 2016

Belgium is looking to reduce the VAT rate on electronic books from its standard rate of 21% to the reduced rate of 6%. Its Parliamentary Committee for Finance last week agreed to lower the rate, and syncronise its printed and e-book rates. In 2015, the European Court of Justice ruled that all member states must …