According to the decision of the European court of different VAT rates for paper and e-books does not mean an automatic violation of the rules of " tax neutrality " EU. According to this rule, the same or similar goods must be subject to a uniform tax rate to defend unfair competition. According to the website VAT Live, the decision of the European court ruling concerning " delivery of books on paper or on CD-ROM and portable USB devices " in Finland. In the document it is reported that the member countries of the European Union are allowed to assign different rates of VAT on those goods of the same type, distributed in different channels and it is not " certainly " violates the principle of neutrality. however, pending in the Court of claims remain the European Commission against France and Luxembourg, which greatly reduced in 2013, the VAT rate on e-books. http: //pro-books. EN/sitearticles/15591