Abstract

The present article aims to show the issue connected with using lower VAT rate in regard to e-books in the light of the verdict of the Court of Justice of the European Union of 7 March 2017 in the case C-390/15 RPO. The article includes the analysis of a stand taken by the CJEU from which it is clear that there will not be any changes in legal standing that involve rules of the directive 2006/112/EC on excluding the possibility of using a lower rate in regard to e-books (article 98 (2) in relation to point 6 of the appendix III of the directive). This distinct treatment – regarding the usage of lower VAT rate – of e-books (taxed with a regular rate) and delivering books using physical media (taxed with a lower rate) is correct and justified. Admittedly, in case of making a delivery in a material and electronic form, we deal with similar (comparable) situations, however, unequal treatment connected with using different tax rates put into action formulated goals of a regulation of the directive 2006/112/EC in a proportional way, therefore, it can be recognized as objectively justified.