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Parliamentary questions
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18 March 2015
E-004381-15
Question for written answer E-004381-15
to the Commission
Rule 130
Sophia in 't Veld (ALDE) , Marietje Schaake (ALDE) , Dita Charanzová (ALDE) , Fredrick Federley (ALDE) , Kaja Kallas (ALDE) , Sylvie Goulard (ALDE) , Guy Verhofstadt (ALDE)

 Subject:  Application of reduced VAT rates to electronic books and electronic newspapers
 Answer in writing 

Article 98.2 of the VAT Directive explicitly excludes all electronically supplied services, such as electronically supplied books and newspapers, from the application of a reduced VAT rate.

According to a recent Court of Justice decision(1), France and Luxembourg are banned from applying a reduced VAT rate to the supply of electronic books, in contrast with paper books.

In the context of an ongoing review of EU VAT legislation, what initiatives is the Commission going to undertake to resolve the discriminatory VAT treatment of electronic books and electronic newspapers in view of the objectives of the digital agenda and EU 2020, so as to give a much-needed boost to the internal market and EU economy?

(1)http://curia.europa.eu/jcms/upload/docs/application/pdf/2015-03/cp150030en.pdf

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