Value added tax (VAT): rates applied to books, newspapers and periodicals

A consultation file on VAT rates applied to books, newspapers and periodicals. The amendments would allow Member States to apply reduced, super-reduced or zero VAT rates to electronically supplied publications to align them with physical publications, reference the Digital Single Market Strategy and Action Plan on VAT, exclude publications predominantly devoted to advertising or audio-visual content, and add monitoring and the principle of fiscal neutrality.