A Tale of Two Taxes as Luxembourg Loses E-Books Fight

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It may be the same old story. But European Union judges said an e-book can’t be taxed at the same low rate as a traditional version.

The bloc’s top court ruled that Luxembourg, home to Amazon.com Inc.’s European headquarters, and France must replace their 3 percent and 5.5 percent value-added tax rates for e-books with far-higher standard levies of 17 percent and 20 percent.