- The case involves the application of VAT rates to digital books.
- The argument is that the principle of fiscal neutrality has been violated.
- The justification from the RPO case for excluding reduced VAT rates for digital books is questioned.
- Directive 2018/1713 changed the VAT rules, making the previous justification invalid.
- Member states can no longer use the RPO justification for different VAT rates on digital books.
- The directive does not require member states to eliminate the distinction but allows flexibility in setting VAT rates.
- There is a suggestion to seek a preliminary ruling from the Court of Justice on the validity of the directive in light of equal treatment principles.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
