- Advocate General Ettema has advised the Dutch Supreme Court to ask preliminary questions to the Court of Justice of the EU regarding the application of different VAT rates for digital books on physical media versus electronic delivery.
- The Advocate General references the RPO ruling from the Court of Justice, which allows member states to exclude electronic delivery of digital books from the reduced VAT rate; however, following amendments to the VAT directive, the justification for this unequal treatment is no longer valid without objective reasons.
- The Advocate General emphasizes that the discretion of member states may conflict with the principle of equal treatment and poses questions about the validity of VAT regulations and the need for objective justification for the differing application of rates.
Source: taxence.nl
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