Commission v Luxembourg. Luxembourg cannot apply a reduced VAT rate to the supply of electronic books, Court of Justice – TaxLive

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.

C-502/13