The European Commission has decided to bring Italy before the European Court of Justice for extending its tax amnesty, which the Commission already considered to be in breach of the Sixth VAT Directive. This tax amnesty allows taxpayers to regularise different unpaid taxes, including VAT. According to this arrangement, Italy waives its right to control VAT which was not paid. Italian taxpayers regularise this by simply paying a fixed sum, or a percentage (2 per cent) of the VAT that would have been payable in respect of goods and services supplied, even if it is proven that irregularities were committed. The Commission has also sent Sweden a formal request to amend its rules concerning the reduced VAT rate applied to supplies of audio books. Currently Sweden applies a rate of 6 per cent instead of the normal rate of 25 per cent. According to the Commission there is no legal base for applying such a reduced rate, as under the VAT Directive a reduced rate can only be applied to supplies of printed books.