- The case involved the applicability of the reduced tax rate under German VAT law for Sudoku puzzle magazines.
- The issue was whether the reduced tax rate applied to these magazines based on the Combined Nomenclature.
- EU member states can use the Combined Nomenclature to determine items eligible for reduced tax rates.
- Germany uses this system in its VAT law to specify items eligible for tax reduction.
- Category 6 of Annex III of the VAT Directive allows reduced tax rates for books, newspapers, and periodicals, excluding those mainly for advertising or containing video or music.
- German VAT law specifies a 7 percent reduced rate for certain printed products, excluding those with youth protection restrictions or mainly for advertising.
- The Sudoku magazines in question were considered under the category for newspapers and periodicals, potentially qualifying for the reduced rate.
- The plaintiff sold puzzle booklets titled “Sudoku-Varianten Spezial,” which were printed booklets containing Sudoku puzzles.
Source: awb-international.com
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.
