Art. 51

(Art. 25 para. 2 let. a no 9 VAT Act)

Printed matter which fulfils the following conditions constitutes books and other printed matter without advertising character:

1. they are in the form of books, brochures or loose-leaf books; loose leaf products are books if they consist of a binding cover, fitted with a screw post, spiral or ring binder and the loose leaf pages to be filed therein contain when complete at least 16 pages and the title of the work appears on the binding cover;
2. including the jacket and the cover page they contain at least 16 pages, with the exception of children’s books, printed music and parts of loose-leaf works;
3. the content is religious, literary, artistic, entertaining, educational, instructive, informative, technical or scientific;
4. they are not designed to be written in or to store pictures for collection, with the exception of school and instruction books and certain children’s books, such as exercise books with illustrations and supplementary text and drawing and painting books with designs and instructions.