Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 25 April 2013 – K Oy
(Case C-219/13)
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
whether a book is intended to be read or to be listened to (an audiobook),
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,
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.