Some examples and use cases from the internet:

Some examples and use cases from the internet:

• Josh likes to listen to audio books during his massage.
• The lowering of VAT on audio books has, however, not only resulted in lower consumer prices and rising sales but also in an increase in reading.
• The Commission now plans to bring infringement proceedings against Sweden to compel it to increase the rate of VAT on audio books.
• Subject: Reduced VAT rates on audio books for blind people
• The reduction also included audio books, i.e. books recorded on to CDs, for example.
• On 23 March 2007, however, the Commission sent a reasoned opinion to Sweden stating that the reduced rate of VAT on audio books is contrary to EC law.
• As there is no other definition at Community level, Member States will have to determine if audio books should be considered as part of this category even if the mainstream population can also buy and use them.
• Under these provisions, the United Kingdom was allowed to apply zero rates to books but not to audio books.

• Now, I just download audiobooks, listen to 'em when I travel.
• The term 'audiobooks' does not appear on the list of goods to which a reduced VAT rate is specifically allowed to apply.
• How many audiobooks do you have on your iPod?
• In Finland the position is clear, since, under the Sixth VAT Directive, it is not possible to apply a reduced rate of VAT to the sale of audiobooks.
• It is there that I saw the Internity audiobooks for sale and decided that the paperwork would have to wait.
• The application of different rates of VAT to books and audiobooks gave rise to much bewilderment in the EU Member States, both about the basis for these rates and about how they would be implemented in practice.
• Browse, search, and purchase music and audiobooks from eMusic
• The Commission has therefore questioned Sweden's application of a reduced VAT rate of 6 % to audiobooks.