Is an e-book not a book?

Ine Lejeune explains the VAT treatment of e-books in the EU. For that purpose, she presents the relevant case law of the CJEU in this matter. She also analyses the provisions of EU law currently dealing with this issue.

Ine Lejeune

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Question 1 of 3

Question 1: According to Art. 98 and Annex III of the VAT Directive, Member States may apply a reduced VAT rate to:

Books

E-Books

Both answers are correct

Question 2 of 3

**Question 2: The reasoning of the CJEU in its case K Oy (C-219/13), refers to:**

The legal form of the company that sells the books online.

The publisher and the editorial process.

The consumer experience.

Question 3 of 3

**Question 3: In Commission v. France (C-479/13), the CJEU held that:**

The supply of e-books must be classified as a supply of goods.

The supply of e-books must be classified as a supply of services.

The supply of e-books may be classified as a supply of services or a supply of goods.

Is an e-book not a book?

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