VAT-Reduction for e-books

Dónde
Austria
When
2020
Quién
Federal Ministry for Justice
Describe the main features of the policy/measure: 

The VAT for e-books and other digital publications has been adjusted to the VAT for the printed book
(10 percent).

In addition to a reduction of costs of e-publications for consumers, the harmonisation of the VAT entails a simplification for the book and media industry regarding the handling of combined products.

What are the results achieved so far through the implementation of the policy/measure?: 

Extension of the reduced VAT rate to e-books and other electronic publications

Partner(s) engaged in the implementation of the measure: 
Has the implementation of the policy/measure been evaluated?: 
NO
Objetivo(s) de la Convención 2005 de la UNESCO
Dominios culturales
Industria editorial