The European Court of Justice will address the question of whether e-books can be considered books. Now is a e-book is formally regarded as a service, allowing the lower vat-rate on books is not applicable.
At this time, e-books by European legislation, are not considered as books, but as services. Therefore, they fall under the high vat-rate and creates a strange situation: in the Netherlands on e-books to a vat rate of 21 percent is used, while in paper book only 6 percent vat is levied.
The Finnish court now wants the European Court to know whether that difference be justified. In so doing, the question is whether or not it is important that a book is meant to be read or to be listened to, and on what medium the book is located. It may take years before a ruling is in the case: the European Court is notoriously overloaded.
Incidentally, lifting France and Luxembourg at this time lower rates for e-books, but that is according to the European Commission infringement on EU law. This is why the EU earlier this year a lawsuit in the same Court started, although european Commissioner Neelie Kroes earlier against the high vat rate on e-books.