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Case Alert - Commission v France - VAT on ebooks
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CJEU Judgment in infraction proceedings against France and Luxembourg
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Case Alert - Commission v France - VAT on ebooks
1.
© 2015 Grant
Thornton UK LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. grant-thornton.co.uk GRT100456 Summary To some extent, the Court's ruling is of historic interest only given that the supply of 'electronic services' to consumers are now taxed in the Member State of consumption. However, the judgments clarify two major points. Firstly that the supply of e-books is regarded by the CJEU as the supply of an electronic service and, secondly, that as a consequence, the principle of fiscal neutrality is not breached if Member States treat physical books differently to e-books for VAT purposes. It also seems clear that any hopes of obtaining zero-rating for e- books in the UK are forlorn. 5 March 2015 End of the road for reduced rates for e-books? The Court of Justice of the European Union (CJEU) has given judgment in the infraction proceedings brought by the European Commission against France and Luxembourg and has ruled that the supply of an e-book (a book delivered electronically) is a supply of an electronic service and cannot, therefore, benefit from the application of a reduced rate of VAT. For many years, both France and Luxembourg have applied a reduced rate of 3% to the supply of e-books. In the proceedings, they argued that Annex III of the VAT Directive – which permits the application of reduced rates to the ‘supply of books ... on all physical means of support’ – gave them the legal authority to apply a reduced rate. However, the Commission argued – and the CJEU has agreed, - that, in the case of e-books, there is no physical means of support. An e-book is downloaded to, but is not supplied with a physical means of support. The CJEU confirmed that, in determining the scope of a provision of EU law, its wording, context and objectives must all be taken into account. In doing so, it concluded that the VAT Directive does not permit the application of a reduced rate to the supply of e-books. The supply of an e-book by itself without any physical means of support (such as an e-reader or computer) is not a supply of a book but is a supply of electronic services. By applying a reduced rate, both France and Luxembourg have has failed to fulfil their respective obligations under Articles 96 and 98 of the VAT Directive. By these judgments, the CJEU has confirmed that the sale of physical books and e-books are different – one being the supply of goods and the other a supply of services. As such, they can legitimately be treated differently for VAT purposes without any infringement of the principle of fiscal neutrality. European Commission v France & Luxembourg e-books are supplies of services not goods Case Alert Contact Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683 Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556 Richard Gilroy London & South East richard.gilroy@uk.gt.com (0)20 7728 3170
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