It's a popular stance among publishers that they and their industry are a gentle sprinkle of special snowflakes and that their software (i.e. ebooks) should be taxed at a lower VAT rate than other software (i.e. websites or any other kind of digital file).
The problem is that defining all digital media as services is exactly what a technology-neutral regulation looks like. All digital content has the same VAT. Nobody has clearly outlined how you can define ebooks as special without discriminating against other digital media