The European Court of Justice has declared that e-books are 'services' and not books and, therefore, European countries are not allowed to give them the same favourable tax treatment as paper books. Following this decision, the court has ordered France and Luxembourg to restore their standard value added tax (VAT) rates on e-books.
In response, the Luxembourg VAT authorities have announced that as of 1 May 2015 the standard VAT rate of 17% will apply to e-books, instead of the reduced 3% rate.Back to News
Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.Read more