The US has announced safeguard measures in the form of additional duties on imports of certain steel and aluminum products into the US. At the moment the implementation of these additional duties for products from the EU is postponed until June 1st 2018. As a counter measure, last week the EU published a commission implementing regulation: (EU) 2018/724. Read More »
Tag: Implementing Regulation
E-books – ECJ rules reduced VAT rate is not applicable
The ECJ today delivered its long awaited judgments in the infringements procedures against France and Luxemburg for the application of the reduced VAT rates to e-books.
The court held that in line with VAT Directive and Implementing Regulation e-books qualify as electronically supplied services, in respect of which the reduced VAT rates cannot be applied.Read More »
Michaela Merz 