Art. 51a

(Art. 25 para. 2 let. a^bisVAT Act)

1. Electronic books without advertising character are electronic products that:
   1. are transmitted electronically or offered on data carriers;
   2. are self-contained, predominantly text or image-based and non-interactive individual works; and
   3. serve essentially the same function as printed books in terms of Article 51.
   ²Electronic books without advertising character also include audiobooks whose content largely corresponds to that of the original work.