An ECJ advocate general has suggested the court rule that it is for the national court to decide whether e-books are seen as comparable to printed books by the local market and therefore eligible for the same reduced rate of VAT. Continue reading
Tax & Legal
The Supreme Tax Court has followed the ECJ in holding that a party service provides more than the mere supply of hot and cold food and thus performs a service chargeable to standard rate VAT.
The finance ministry has decreed that the reduced rate VAT on theatre tickets does not extend to charges to theatres for performances by a visiting company under its own director.
The finance ministry has extended the reduced rate VAT on theatre ticket sales to include retail sales.
The ECJ has held that the sale of prepared hot and cold snacks from stalls and stands for immediate consumption is taxable at the reduced rate as the sale of foodstuffs. Party service deliveries, by contrast, are services taxable at the standard rate.
The ECJ has held that the reduced rate of VAT on the sale of horses may only be applied to the sales of those intended for human consumption or for feeding to other animals.