Reduced VAT rate limited in bundles including e-books or cinema
The 2020 Finance Act extends to books (including e-books) and cinema admission the rule already introduced in 2018 for online press and television: when these services are included in an offer comprising access to an electronic communications network, a device or a television service, the reduced VAT rate applies only to the extra price paid compared with an identical offer without these services, or failing that up to their separate selling price. These provisions were removed on 1 January 2021 by the 2021 Finance Act, which made the rule general (CGI article 268 bis).
Measure originators
No official estimate found for this measure.
Measure impact
Affects telecom and television operators that include digital reading services or cinema tickets in their packages: the share of the offer taxed at the reduced rate is limited, the rest being taxed at the standard rate.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)