33If, as the Advocate General observes in point 62 of his Opinion, those circumstances are determinative from the point of view of the average consumer of the Member State concerned, it is justifiable for national legislation not to grant the supply of books on supports other than paper the reduced rate of VAT applicable to the supply of printed books. On the other hand, if what matters for that consumer is essentially the similar content of all books, regardless of their physical support or characteristics, the selective application of a reduced rate of VAT is not justified.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.