Marielle De Sarnez (ALDE), in writing. – (FR) I did not vote in favour of the modernisation of VAT legislation when applied to digital cultural goods. At this time of economic difficulty, the priority is to eliminate deficits, and a reduction in VAT on all categories of goods will not achieve this. Digital cultural goods differ from ‘traditional’ cultural goods, particularly where books are concerned: the production costs (equipment, employees) of e-books are much lower than those of printed books. Lastly, a reduction in the VAT rate on cultural goods could lead to a further reduction in the number of printed books purchased, when that sector is already experiencing great difficulties.