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

European Parliament procedure 2016/0374(CNS) (CNS - Consultation procedure, 8th term, committee CULT / ECON). Stage: Procedure completed. 27 committee amendments tabled by 13 Members between 2017-03-28 and 2017-04-05.

## What the amendments focus on

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.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Notis MARIAS | Greece | ECR | 8 | https://amendeu.com/md/meps/125069.md |
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 4 | https://amendeu.com/md/meps/124942.md |
| Barbara KAPPEL | Austria | ENF | 3 | https://amendeu.com/md/meps/125024.md |
| Dominique BILDE | France | ID | 3 | https://amendeu.com/md/meps/124771.md |
| Olle LUDVIGSSON | Sweden | S&D | 2 | https://amendeu.com/md/meps/96673.md |
| Paloma LÓPEZ BERMEJO | Spain | GUE/NGL | 2 | https://amendeu.com/md/meps/125047.md |
| Silvia COSTA | Italy | S&D | 2 | https://amendeu.com/md/meps/96917.md |
| Luigi MORGANO | Italy | S&D | 2 | https://amendeu.com/md/meps/124788.md |
| Sander LOONES | Belgium | ECR | 1 | https://amendeu.com/md/meps/128717.md |
| Cora van NIEUWENHUIZEN | Netherlands | ALDE | 1 | https://amendeu.com/md/meps/125019.md |
| Marian HARKIN | Ireland | ALDE | 1 | https://amendeu.com/md/meps/28116.md |
| Sophia IN 'T VELD | Netherlands | RE | 1 | https://amendeu.com/md/meps/28266.md |
| Liadh NÍ RIADA | Ireland | GUE/NGL | 1 | https://amendeu.com/md/meps/124987.md |

## Official source documents

- PE602.765: http://www.europarl.europa.eu/doceo/document/CULT-AM-602765_EN.pdf
- PE602.780: http://www.europarl.europa.eu/doceo/document/ECON-AM-602780_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-0374-CNS · machine-readable: https://amendeu.com/data/dossiers/2016-0374-CNS.json

---

Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2016-0374-CNS
When citing, attribute to "AmendEU (amendeu.com)".