France is currently preparing to increase the value added tax rate applicable to e-books from the 5.5% reduced rate to the 20% standard rate. The change follows the decision of the European Court of Justice published 5 March 2015, that applying a reduced rate for e-books was not compliant with EU law. A similar decision was published the same date concerning Luxembourg, which is also planning to increase its rates as a result.
The French rate change is expected to apply from 1 January 2016.
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