Lower VAT rate for German number sudoku puzzles? ECJ questions in case C-375/24

• Keesing Deutschland GmbH sells puzzle booklets titled ‘Sudoku-Varianten Spezial’
• German tax authorities believe Keesing incorrectly applied a reduced tax rate to the sale of the puzzle booklets
• The issue is whether the booklets qualify as ‘Druckschrift’ under post 4902 GN for a 7% tax rate
• The referring court (Finanzgericht Berlin-Brandenburg) questions if the booklets must mainly contain text in the form of letter combinations to qualify under post 4902 GN
• The court asks the European Court of Justice if the reduced tax rate should still apply if the booklets do not qualify under post 4902 GN due to mainly containing numbers

Source: nlfiscaal.nl

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