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Document 62013CN0219

Case C-219/13: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 25 April 2013 — K Oy

OJ C 178, 22.6.2013, p. 6–7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

22.6.2013   

EN

Official Journal of the European Union

C 178/6

Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 25 April 2013 — K Oy

(Case C-219/13)

2013/C 178/12

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.

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