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ECIPE > Digital Trade Estimates Project > Database

Database

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Fiscal Restrictions

EUROPEAN UNION

Since 2006

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on digital goods and products
Directive 2006/112 (EU VAT Directive)

Judgments in Cases C-479/13 and C-502/13 - Commission v France and Commission v Luxembourg
The taxation of e-books is partly regulated in the EU VAT Directive. The Directive provides for the possibility for EU States to apply lower rates in favour of paper books. This possibility, however, is not applicable to e-books. As a result, VAT rates for paper books are lower than those for e-books.This difference of treatment is motivated by the nature of the transaction involved in buying a paper book (a tangible good) and an e-book (service licence).

This distinction was recently confirmed by the European Court of Justice (ECJ) which held that France and Luxembourg had breached the VAT Directive imposing reduced rates with regards to e-books. In its judgment, the ECJ ruled that e-books should not be taxed at reduced rates applicable to paper books (3% VAT) because e-books must be considered an electronically supplied service (17% VAT).
Coverage E-books
Fiscal Restrictions

EUROPEAN UNION

Since 2001

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on digital goods and products
Directive 2001/29 (EU Copyright Directive)
The EU Copyright Directive allows “fair compensation” for copyright owners. As a result, several Member States have imposed national levy systems.

The European Commission is working on a reform of the system.
Coverage Blank media and devices
Fiscal Restrictions

EUROPEAN UNION

Since July 2018

Chapter Tariffs and Trade Defence  |  Sub-chapter Antidumping, CVD & Safeguards
Safeguard measure
In their retaliation against the United States imposition of tariffs on imports of steel and aluminium from the EU, the EU enacted safeguard measures. These took the form of duties on a numerous goods originating from the United States, including a number of ICT devices, components and sub-components. The duties on the devices and components is 50%, while sub-components face a duty of 10%.
Coverage Manganese dioxide cells and batteries (HS 85061011, 85061018, 85061091, 85061098); parts of primary cells and primary batteries, n.e.s. (HS 85069000); articles specifically designed for connection to telegraphic or telephonic apparatus or instruments or to telegraphic or telephonic networks (HS 85437001); microwave amplifiers (HS 85437002); cordless infrared remote control devices for video game consoles (HS 85437003); digital flight-data recorders (HS85437004); portable battery operated electronic readers for recording and reproducing text, still image or audio file (HS85437006); digital signal processing apparatus capable of connecting to a wired or wireless network for the mixing of sound (HS 85437006); portable interactive electronic education devices primarily designed for children (HS 85437007); touch screens without display capabilities, for incorporation into apparatus having a display (HS 85437009); electrical machines with translation or dictionary functions (HS85437010); aerial amplifiers (85437030)
Country: United States
Fiscal Restrictions

EUROPEAN UNION

Since 2008

Chapter Tariffs and Trade Defence  |  Sub-chapter Antidumping, CVD & Safeguards
Antidumping measure on Manganese Dioxides (HS 282010) (used in most of the disposable batteries)
Final duty: 17.1% for all South African exporters.
Coverage South Africa
Sources
Fiscal Restrictions

EUROPEAN UNION

ITA signatory? I II

Chapter Tariffs and Trade Defence  |  Sub-chapter Applied tariffs on digital goods
Average MFN rate
2.08%
Weighted average MFN rate
1.09%
Maximum tariff rate
14.00%
Coverage rate of zero-tariffs
37.70%

Coverage: Digital goods
Sources