author_orbitax
Orbitax

Share This Article

Finnish Court Follows CJEU on VAT Treatment of E-Books

06 January 2015

|

Approved Changes

|

Finland

On 31 December 2014, the Supreme Administrative Court of Finland issued its decision concerning the value added tax (VAT) treatment of 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 the reduced VAT rate applied to books printed on paper cannot be applied to books on other media, arguing that it was against the principle of fiscal neutrality for an EU  Member State to apply a reduced rate of VAT solely to...