Opinia prawna na temat wyroku Trybunału Sprawiedliwości Unii Europejskiej z 7 marca 2017 r. w sprawie prejudycjalnej C-390/15 RPO
Legal opinion concerning the judgement of the Court of Justice of the European Union of 7.05.2017 on a prejudicial matter C-390/15 RPO

Summary/Abstract: Theopinion supports the Court’s decision that a different treatment of digital books sup‑plied electronically and books supplied in tangible media is sufficiently justified anddoes not infringe the rule of neutrality and the rule of equal treatment. The judgementargues that to allow the Member States to apply for a diminished VAT rate to elec‑tronically supplied digital books would hamper the consistency of the Union’s aim toexclude all electronic services from the category which is subject to a diminished VATrate. According to the author of the opinion, in the current state of matters, states arenot legally allowed to engage in legislative activities with an aim to modify the way oftaxation of e-publications.

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