Uncategorized E-books – ECJ rules reduced VAT rate is not applicable | Michaela Merz 09 March 201512 views1 min read E-books – ECJ rules reduced VAT rate is not applicable | Michaela Merz. E-books cannot be liable to the reduced VAT rate | Pincvision Commission v Luxembourg. Luxembourg cannot apply a reduced VAT rate to the supply of electronic books, Court of Justice – TaxLive