The Court of Justice has given a judgment in the case Commission v Luxembourg. The Court hereby declares that, by applying a VAT rate of 3% to the supply of digital or electronic books, Luxembourg has failed to fulfil its obligations under Articles 96 to 99, 110 and 114 of Council Directive 2006/112/EC.
Latest Posts in "European Union"
- CJEU Rules on Overstated VAT and Correction Rights for Simplified B2C Invoices in C-794/23
- General Court Expands Triangular VAT Simplification, Rejects German Tax Authority’s Restrictive Interpretation
- CBAM Import Requirements and Permit Procedures Effective from January 1, 2026
- Comments on GC T-646/24: Simplification measure for triangular transactions applicable to fourth link in the chain
- Comments on T-643/24: Playing Music Without Required License Is a Taxable Service
