Legal provisions of COM(2016)758 - Amendment of Directive 2006/112/EC, as regards rates of VAT applied to books, newspapers and periodicals

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dossier COM(2016)758 - Amendment of Directive 2006/112/EC, as regards rates of VAT applied to books, newspapers and periodicals.
document COM(2016)758 EN
date November  6, 2018

Contents

Article 1

Directive 2006/112/EC is amended as follows:

(1)in Article 98(2), the second subparagraph is replaced by the following:

‘The reduced rates shall not apply to electronically supplied services with the exception of those falling under point (6) of Annex III.’;

(2)in Article 99, the following paragraph is added:

‘3.   By way of derogation from paragraphs 1 and 2 of this Article, and in addition to the rates referred to in paragraph 1 of Article 98, Member States which, on 1 January 2017, applied, in accordance with Union law, reduced rates lower than the minimum laid down in this Article or granted exemptions with deductibility of the VAT paid at the preceding stage to the supply of certain goods referred to in point (6) of Annex III, may also apply the same VAT treatment where that supply is supplied electronically, as referred to in point (6) of Annex III.’;

(3)in Annex III, point (6) is replaced by the following:

‘(6)supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music;’.

Article 2

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 3

This Directive is addressed to the Member States.