The ECJ has finally confirmed that e-books cannot be subject to a reduced VAT rate, as is the case with books in physical form. The literal interpretation of the VAT Directive made by the ECJ seems to put the matter beyond any doubt. However, it does not clarify whether the different treatment given to these products, in circumstances where they would be considered to compete with each other, is compatible with the case law based on the principle of fiscal neutrality and with the TFEU.