Centrum Doskonałości Jeana Monneta

The ruling in the case C-390/15 Rzecznik Praw Obywatelskich (RPO)

Source: pixabay.com / CC00

On the day of 07.03.2017 the Court of Justice issued the ruling in the case C-390/15 Rzecznik Praw Obywatelskich (RPO) in the preliminary proceeding. For the very first time the Polish Constitutional Tribunal asked a preliminary question to the Court of Justice. The proceeding before the Constitutional Tribunal was initied by the Polish Ombudsman, who put in doubts the legality of different VAT rates for books and ebooks.

In the issued ruling, the Court of Justice found that the principle of tax neutrality does not obstacle the differentiation of VAT rates for books, journals and digitial magazines provided in digital form.

The full text of the judgement in the Polish langauage can be found on the CJEU’s website, under the following link.


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