Judgment of the Court (Third Chamber) of 11 September 2014 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by K Oy
(Case C-219/13) 1
(Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, point 6 — Reduced rate of VAT applicable only to books printed on paper — Books published on physical supports other than paper subject to the standard rate of VAT — Fiscal neutrality)
Language of the case: Finnish
Referring court
Korkein hallinto-oikeus
Party to the main proceedings
K Oy
Operative part of the judgment
The first subparagraph of Article 98(2) of and point 6 of Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/47/EC of 5 May 2009, must be interpreted as not precluding, provided that the principle of fiscal neutrality inherent in the common system of value added tax is complied with, which is for the referring court to ascertain, national legislation, such as that at issue in the main proceedings, under which books published in paper form are subject to a reduced rate of value added tax and books published on other physical supports such as CDs, CD-ROMs or USB keys are subject to the standard rate of value added tax.
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1 OJ C 178, 22.6.2013.