*European Commission v Luxembourg

European Union – Value Added Tax. The Court of Justice of the European Union allowed the action by the European Commission for a declaration that by applying a reduced VAT rate of 3% to the supply of electronic books, Luxembourg had failed to fulfil its obligations under arts 96 to 99, 110 and 114 of Council Directive (EC) 2006/112 (on the common system of value added tax), as amended, read in conjunction with Annexes II and III to that directive and Council Implementing Regulation (EU) No 282/2011 (laying down implementing measures for Directive 2006/112).

Category: