Law firm Berwin Leighton Paisner (BLP) is running a case before the First-tier Tribunal, challenging HMRC’s application of the standard VAT rate to e-books, following the recent CJEU ruling in the Finnish case of K Oy on the VAT treatment of e-books on CD ROM and similar items. According to BLP, ‘the VAT treatment of non-physical books continues to give rise to political and legal issues’, with the CJEU ‘[making] it clear that if a typical consumer in a particular EU country treats such products as similar to a physical book, then that country must apply the same VAT treatment to the products and physical books.’
Law firm Berwin Leighton Paisner (BLP) is running a case before the First-tier Tribunal, challenging HMRC’s application of the standard VAT rate to e-books, following the recent CJEU ruling in the Finnish case of K Oy on the VAT treatment of e-books on CD ROM and similar items. According to BLP, ‘the VAT treatment of non-physical books continues to give rise to political and legal issues’, with the CJEU ‘[making] it clear that if a typical consumer in a particular EU country treats such products as similar to a physical book, then that country must apply the same VAT treatment to the products and physical books.’
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")