VAT news - September 2015

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ECJ decides different rates of VAT can be charged for books supplied in different physical formats where they meet different needs of the consumer

Ryan Bevan 29 September 2015 No comments

  In the recent K Oy case (C-219/13) the ECJ considered whether reduced VAT rates for paper books should also be applied to books supplied in other physical formats, such as audiobooks and books published on CDs, CD –ROMs and USBs. The Court decided that different rates could be justified if the format of the…