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Home BUSINESSCourt for higher VAT on audio, e-books
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Thu, 01 Jan, 2015 12:00:49 AM
FTimes-STT Report, Jan 1

The Supreme Administrative Court on Wednesday ruled that higher VAT rates could be charged on audio and e-books than printed ones.

The decision taken by the court was not in breach of the EU law by charging a higher VAT of 24 per cent on audio and e-books and the much lower rate of 10 per cent on printed books.

A book publishing house had gone to court in order to determine whether lower rates could also apply to audio and e-books.

The court ruled that printed books and books in other platforms based on their conditions of use and characteristics are not similar to the extent that the principle of fiscal neutrality would call for uniform tax treatment.

The court’s view was similar as the position previously taken by the Central Tax Board.

If goods or services are of the same kind, they should be accorded same tax treatment.

The Supreme Administrative Court decision was also based on the fact that, unlike printed books, audio and e-books require the use of technical means.

The court had asked for a preliminary ruling from the EU Court before it made its decision.

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