In a recent judgment issued by the Court of Justice of the European Union (CJEU), the Court ruled that the EU VAT Directive does not preclude Finland from applying different rates of VAT for books supplied via different media such as printed books and E-books.
The case involved a Finnish provider of e-books and audio books using CDs, USB drives, etc. The company challenged the decision of Finland's Central Tax Board that reduced VAT rate applied to books printed on paper cannot be applied to…