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Detta enligt Europadomstolen som följaktligen anser att Frankrike och
Luxemburg gjort fel
när man sänkt momsen på e-böcker.
The Court points out, first of all, that a reduced rate of VAT can
apply only to supplies of goods and services covered by Annex III to
the VAT Directive. That annex refers in particular to the ‘supply of
books ... on all physical means of support’. The Court concludes that
the reduced rate of VAT is applicable to a transaction consisting of
the supply of a book found on a physical medium. While admittedly, in
order to be able to read an electronic book, physical support (such as
a computer) is required, such support is not included in the supply of
electronic books, meaning that Annex III does not include the supply
of such books within its scope. Moreover, the Court finds that the VAT
Directive excludes any possibility of a reduced VAT rate being applied
to ‘electronically supplied services’. The Court holds that the supply
of electronic books is such a service. The Court rejects the argument
that the supply of electronic books constitutes a supply of goods (and
not a supply of services). Only the physical support enabling an
electronic book to be read could qualify as ‘tangible property’ but
such support is not part of the supply of electronic books.
http://curia.europa.eu/jcms/upload/docs/application/pdf/2015-03/cp150030en.pdf
Jan
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Jan Szczepański
F.d Förste bibliotekarie och chef för f.d Avdelningen för humaniora,
vid f.d. Centralbiblioteket, Göteborgs universitetsbibliotek
E-post: [log in to unmask]
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