On 7 March 2017, the Court of Justice of the European Union (CJEU) issued its judgment regarding questions referred by the Polish Constitutional Court concerning the differing VAT treatment of printed publication and digital publication under EU law, and whether that differing treatment is compatible with the principle of equal treatment. Under the EU VAT Directive, Member States may apply a reduced rate of VAT to printed publications such as books, newspapers and periodicals, while digital p…