On 5 March 2015, two decisions made by the Court of Justice of The European Union (CJEU) were published concerning whether applying reduced VAT rates on e-books is compliant with the EU VAT Directive. The two cases involved France and Luxembourg, and were lodged with the Court by the European Commission in 2013. Based on the VAT Directive, reduced rates may be applied for physical books, but an e-book is defined as an electronic supply of service and does not fall within any category of service where a reduced rate is permitted. France and Luxembourg both argued that e-books should...