Say Cheese! Photographs and the Definition of Works of Art for VAT Purposes

UCPH Fiscal Relations Law Journal (FIRE Journal) 2020:1, p. 1-18

13 Pages Posted: 9 Jul 2020

See all articles by Sigrid Hemels

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Date Written: April 16, 2020

Abstract

A reduced VAT rate can apply to works of art. However, the definition of art for this beneficial treatment can differ from the art definition experts use. This is especially the case with regard to photographs. The central question in this article is whether this different view can be based on inherent characteristics of VAT as the ECJ claims. In order to answer this question, the article starts with a short overview of the benefits for works of art followed by the definitions used for customs duties and VAT. The core part of this article includes an analysis of the case law applying these definitions to photographs: the 1989 Raab case and the 2019 Regards case.

Keywords: VAT, Art, Customs law, photographs

JEL Classification: K34, Z11

Suggested Citation

Hemels, Sigrid, Say Cheese! Photographs and the Definition of Works of Art for VAT Purposes (April 16, 2020). UCPH Fiscal Relations Law Journal (FIRE Journal) 2020:1, p. 1-18, Available at SSRN: https://ssrn.com/abstract=3628123

Sigrid Hemels (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
4
Abstract Views
32
PlumX Metrics