CELEX: 62013CN0219
Language: en
Date: 2013-04-25 00:00:00
Title: Case C-219/13: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 25 April 2013 — K Oy

22.6.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 178/6
            
         Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 25 April 2013 — K Oy
   (Case C-219/13)
   2013/C 178/12
   Language of the case: Finnish
   
      Referring court
   
   Korkein hallinto-oikeus
   
      Parties to the main proceedings
   
   
      Applicant: K Oy
   
      Other parties: Veronsaajien oikeudenvalvontayksikkö, Valtiovarainministeriö
   
      Question referred
   
   Do the first subparagraph of Article 98(2) of and point 6 of Annex III (as that point appears in Council Directive 2009/47/EC) (1) to Council Directive 2006/112/EC (2) on the common system of value added tax, when the principle of tax neutrality is taken into account, preclude national legislation under which a reduced rate of value added tax is applied to printed books, but the standard rate of tax is applied to books on other physical means of support such as a CD, CD-ROM or memory stick?
   As regards the answer given to the question above, is it of any significance
   
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               whether a book is intended to be read or to be listened to (an audiobook),
            
         
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               whether there exists a printed book with the same content as a book or audiobook on a CD, CD-ROM, memory stick or other equivalent physical means of support,
            
         
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               that a book on a physical means of support other than paper can exploit technical features provided by that means of support, such as search functions?
            
         
      (1)  Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax (OJ 2009 L 116, p. 18).
   
      (2)  OJ 2006 L 347, p. 1.