France Administrative Court of Montreuil Issues Letter of Jurisprudence on Reduced VAT Rate for Publications

The French Administrative Court of Montreuil April 3 issued Jurisprudence Letter No. 17, clarifying the reduced VAT rate on specialized publications, discussed in the Montreuil Administrative Court Decision No. 2305195. The taxpayer, a Belgian company, declared VAT at the reduced rate of 5.5 percent for its magazine publication and requested the discharge of VAT arrears. The taxpayer argued that each issue of the publication constituted a book under Article 278-0 bis of the General Tax Code and was therefore eligible for the reduced VAT rate. The tax authorities dismissed the taxpayer’s claim and sought VAT arrears at the standard 20 ...