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> No source is given for the claim that "The French government has declared books an 'essential good.'", I have been unable to find any French source about this, and I am entirely unaware of such a declaration. I would be interested if anyone could point me to more information about this.

VAT for books in France is 5,5%[0] which is also called the "reduced rate for first necessity products"[1].

It is the same rate as for food and water. Other cultural goods, transportation, fast-food and other products have a 10% rate, and the regular rate for all other non-special products is 20%.

[0] http://vosdroits.service-public.fr/professionnels-entreprise...

[1] http://fr.wikipedia.org/wiki/Taxe_sur_la_valeur_ajout%C3%A9e...



For what it's worth, VAT on books in 0% in the UK:

https://www.gov.uk/government/publications/vat-notice-70110-...

Not because we're some sort of literary paradise, though. Probably some civil servant decided in the '50s that books were improving and zero-rated them, and now everyone would kick up a fuss if it changed.


The 5.5% rate applies, beyond books, to a bunch of other things which are hardly first necessity: e.g., theater, cinema, the importation of works of art and antiques. http://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle...

The Wikipedia article you mention refers to the 5.5% rate as "common consumption, first necessity, or to favor certain sectors. I would think that books would rather fall in that last category.




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