Responding to a query brought by the Polish Constitutional Court, the European Court of Justice has ruled that member states may not apply a lower value added tax to downloadable ebooks or other publications — even though lower taxes are allowed for books and other publications that are printed (and in turn, even digital books delivered by a physical medium, such as CD-ROM). The Court found that “to accept that the Member States are able to apply a reduced rate of VAT to the supply of digital books electronically, as is permitted for the supply of such books on all physical means of […]
