The way this article is worded makes it sound like Denmark has a 'book tax'. Denmark has a VAT on goods (and services), which is 25%. But Denmark doesn't have split VAT values, so it's either 25% or nothing; no in-between. So they are just proposing removing the VAT from books. (Some goods and services are already exempt from VAT.)
And if you wonder why Denmark doesn't simply lower their VAT or introduce a split VAT system like in most other countries; the answer is technical inertia (or technical debt, if you will). Most Danish accounting and banking systems are hardcoded to assume 25% (or nothing). So if a politician want immediate change to VAT, removing it from a category of goods/services is their only option.
Edit: I realise I was careless in my wording, when I wrote "hardcoded to assume 25% (or nothing)"; I meant that the systems only assume one rate (or nothing), not that the value of 25% was hardcoded (though it is in a few (lesser) systems I've encountered). I apologise for the confusion.
And if you wonder why Denmark doesn't simply lower their VAT or introduce a split VAT system like in most other countries; the answer is technical inertia (or technical debt, if you will). Most Danish accounting and banking systems are hardcoded to assume 25% (or nothing). So if a politician want immediate change to VAT, removing it from a category of goods/services is their only option.
Edit: I realise I was careless in my wording, when I wrote "hardcoded to assume 25% (or nothing)"; I meant that the systems only assume one rate (or nothing), not that the value of 25% was hardcoded (though it is in a few (lesser) systems I've encountered). I apologise for the confusion.