The EU VAT Directive is valid in so far as it applies a reduced rate of tax only to printed books, newspapers and periodicals, as well as to digital books which are supplied by means of a physical medium, as opposed to digital publications supplied electronically, the advocate general of the Court of Justice of the European Union has concluded.
In her decision rendered September 8, in case C-390/15 Rzecznik Praw Obywatelskich (RPO), Advocate General Juliane Kokott concluded that the differing treatment accorded digital books and digital newspapers and periodicals supplied on physical supports does not amount to an infringement of the principle of equal treatment. It is up to the EU legislature, not the Court of Justice, to assess whether these publications are in competition with each other, Kokott said.
Kokott also said that the European Parliament was properly involved in the legislative procedures and the rule is thus valid
The opinion of the advocate general is not binding on the Court of Justice. A judgement in the case will be rendered at a later date.
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