Sudoku books count as “Periodicals”: What the recent judgment of the Court of Justice in Case C-375/24 means for VAT and Tariff Classification

The core of the case

Keesing marketed game books entitled ‘Sudoku-Varianten Spezial’. They are printed products bound in paper, each containing around 100 pages held together by a staple. Each book contains a preface, legal information, an explanation of the rules of sudoku, 88 sudoku games in which certain numbers in the series 1 to 9 are already entered in a grid – the other numbers having to be entered in the grid in a precise order – the corresponding solutions, and an advertisement printed on the final page. The title page contains an issue number, an indication of the frequency of publication – namely every eight weeks – and the date of issue of each puzzle book.

This led to a dispute over the applicable VAT rate. In Germany, Keesing applied the reduced VAT rate of 7%, based on the classification under tariff heading 4902 ("Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"). The German tax authority disagreed, arguing the books fell under CN 4911 ("Other printed matter, [...]") because they did not contain ‘real’ continuous text and therefore were not “periodische Druckschriften” (the German term for periodicals in CN heading 4902).

The German referring court asked the CJEU whether heading 4902 of the CN necessarily requires that printed matter consist predominantly of sequences of letters and therefore so-called “number sudokus” cannot be subsumed under that heading. And if number sudokus could not be classified under heading 4902 the German court further asked whether the principles of equal treatment and neutrality require that the reduced rate of VAT also be applied to the supply of puzzle books containing number sudokus which, although they are not to be classified under CN heading 4902, serve or satisfy an identical purpose, from the point of view of the average consumer, as letter sudokus and crossword puzzles, which clearly come under CN heading 4902, and symbol sudokus and musical sudokus, which are clearly to be classified under CN heading 4904 and are therefore also subject to the reduced rate.

The legal framework

Article 98 of the VAT Directive allows Member States to apply reduced rates to categories listed in Annex III (including books, newspapers, and periodicals). Member States may use the CN to define these categories precisely. CN code 4902 covers: “Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.”

The Explanatory Notes to the HS and CN (hereinafter GS and CN Explanatory Notes) are not binding under settled case law but are nonetheless instructive in interpreting tariff headings. In Chapter 49, the GS Explanatory Notes clarify that the nature of the symbols (letters, numbers, musical notation, Braille, illustrations) is not decisive for items classified under heading 4902. The periodic character is crucial: same title, regular publication, dated, often numbered.

How did the CJEU solve the puzzle?

The CJEU based its decision on the objective characteristics and properties of the products and the wording of the headings, read in light of all language versions and the HS Explanatory Notes

The Court examined the language versions of CN heading 4902 in all Member States, giving particular attention to the English and French versions, which correspond to the authentic French and English texts of the HS. The CN is based on the Harmonized System, for which only the English and French texts are authentic under the HS Convention. The CN cannot alter the scope of HS headings. While the German version refers to “periodische Druckschriften,” the French and English versions use neutral terms (“periodicals”, “publications périodiques imprimées”) without requiring textual predominance.

This interpretation is confirmed by the HS Explanatory Note to heading 4902, which states that such publications ‘usually consist essentially of reading matter’, but can also be largely illustrated or even consist mainly of engravings. The word “usually” is crucial: it implies that text is not a strict condition. The decisive characteristic is the periodical nature of the publication with the usual format features (title, date, numbering). “Printed writings” does not refer to the nature of the characters; numbers, letters, musical notes, Braille, and illustrations are all included.

Regarding the comparison of language versions, the Court notes that if differences exist between language versions in the interpretation of EU law provisions, the general scheme and purpose of the provision must be taken into account. The Court also observes that only the German version refers to “printed matter”; the other Member States’ versions do not.

The CJEU concludes that, provided the factual classification determined by the referring court is correct (periodicity, dating, numbering, series under one title), Sudoku books fall under CN 4902 even if they consist mainly of number puzzles. Since this condition is met, the Court did not need to address the second, conditional question concerning the principles of equality and neutrality. Periodicals need not consist primarily of continuous alphabetic characters. Periodically issued Sudoku books, in principle, satisfy CN heading 4902.

Practical implications

The judgment allows for the classification of non-text-driven periodicals under CN heading 4902. Periodicals do not have to contain a majority of text. Publications consisting mainly of numbers, symbols, or images can also fall under heading 4902, as long as they are periodical and meet the formal characteristics (title, date, numbering).

In Member States that explicitly link the reduced VAT rate to CN heading 4902 (such as Germany), this judgment strengthens the position of publishers of puzzle and pictorial periodicals to apply the lower rate.

The outcome prevents arbitrariness and creates a level playing field. This is logical, as it is difficult to justify why, for example, cryptograms or rebuses might be eligible for a reduced VAT rate while booklets with number sudokus are not. The CJEU opts for a functional approach where periodicity and publication format are the guiding principles. Publishers and retailers can work with this.

In practice, we frequently see that differences in language versions of EU legal provisions play a role in interpretation issues. The CJEU offers a few clues on how to solve the puzzle. For interpretation, the general scheme and purpose of the rules of which the provision is part are important. When it concerns a tariff classification issue, one must look at the English and French language versions because they are authentic at the global HS level, and CN headings must conform to the explanation and scope of the HS. It is also notable that the CJEU considered it important that the German language version stood alone. Comparing language versions is often worthwhile in practice.

Conclusion: just like with Sudoku, the solution lies in the correct classification

The Court confirms that form and periodicity are central to heading 4902, not text dominance. Periodic sudoku booklets with clear dating and numbering are therefore technically periodicals for tariff purposes. This paves the way for the reduced VAT rate in countries that use classification under heading 4902 as a criterion.