- The Saarland Fiscal Court ruled that providing electronic access to an E-Paper in addition to a print subscription is a separate service subject to the standard tax rate
- Providing access to E-Paper is considered a standalone service, not a subsidiary service to the print subscription
- The total price of the subscription must be divided to determine the portion allocated to the print edition and the E-Paper edition
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.