In Francia e in Lussemburgo, la fornitura di libri elettronici è soggetta ad aliquota IVA ridotta. In particolare, dal 1° gennaio 2012, la Francia e il Lussemburgo applicano alla fornitura di libri elettronici, rispettivamente, un’aliquota IVA del 5,5% e del 3%. I libri elettronici o digitali oggetto della presente causa comprendono i libri ottenuti a titolo oneroso, mediante scaricamento o …
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