PRACTICE OF EUROPEAN COURT OF JUSTICE REGARDING VAT FOR AMERICAN COMPANIES

Kevin A. Diehl
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Kevin A. Diehl: Western Illinois University, Department of Accounting and Finance, Illinois, USA

Journal of Public Administration, Finance and Law, 2014, vol. 6, issue 6, 243-246

Abstract: K Oy,C-219/13 (2014), just decided before the European Court of Justice (ECJ), considers the highly important and timely issue of whether e-books and even audio books are the same as printed books for value-added tax (VAT) purposes. The ECJ found that, so long as the average consumer in each applicable EU country does not view them as similar, printed books can have lower VAT rates than e-books and audio books and not be in violation of EU principles of fiscal neutrality. This result remains effective even though e-books can be reduced to physical form as USB keys and audio books can be reduced to physical form as CDs and CD-ROMS.

Date: 2014
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