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1. Is the textbook new or used?
2. Is the textbook required for a particular course of study or is it merely “optional” or “recommended” reading? 3. Is the textbook being sold by a licensed on-campus bookseller or a third party?
4. What is the nature of the educational institution (primary school, secondary school, state university, private university, for-profit, or not-for-profit)?
5. Is the student purchasing the textbook able to provide documentary proof that they are a registered student and that the book at issue is on their required syllabus?
For example, while the Greek VAT law specifies that children’s picture books are properly taxed at the reduced rate of 6.5%, many Member States expressly exclude picture books of a more adult nature from special tax treatment.
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