ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point 6 of Annex III – Validity – Procedure – Amendment of a proposal for a Council directive after the Parliament has given an opinion – No fresh consultation of the Parliament – Article 98(2) – Validity – Reduced rate of VAT precluded from being applied to the supply of digital books electronically – Principle of equal treatment – Comparability of two situations – Supply of digital books electronically and on all physical means of support
Citations:
ECLI:EU:C:2017:174, [2017] EUECJ C-390/15
Links:
Jurisdiction:
European
VAT
Updated: 09 February 2022; Ref: scu.579684
