E-books – ECJ rules reduced VAT rate is not applicable


PwC_R_Jolene.Visser_SouthAfrica_Jhb_P_CW_0013.JPGThe 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 »