European Court of Justice (Fourth Chamber)

L. Bay Larsen, President of the Chamber, K. Jürimäe, J. Malenovský, M. Safjan and A. Prechal (Rapporteur), (Judges), P. Mengozzi, Advocate General

Judgment delivered 5 March 2015*

Value added tax – Application of a reduced rate – Supply of digital books or electronic books (e-books) – Directive 2006/112 (the Principal VAT Directive), art. 98(2).

  The Court of Justice (ECJ) declared that, by applying a rate of VAT of 5.5% to the supply of digital (or electronic) books, France failed to fulfil its obligations under Directive 2006/112, art. 96 to 99, 110 and 114.


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