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Say cheese! Photographs and the definition of works of art for VAT purposes

Hemels, Sigrid LU orcid (2020) In UCPH Fiscal Relations Law Journal (FIRE Journal) 2020(1). p.1-18
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.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Tax law, value added tax, photography, Customs Law, customs duties, works of art, reduced rate
in
UCPH Fiscal Relations Law Journal (FIRE Journal)
volume
2020
issue
1
article number
1
pages
18 pages
ISSN
2596-8483
language
English
LU publication?
yes
id
3ae7471c-1922-4533-a243-6a2b8a04cc22
alternative location
https://www.djoef-forlag.dk/publications/fire/files/2020/2020-1/Artikel_1_1.pdf
date added to LUP
2020-05-29 17:40:51
date last changed
2020-06-01 09:02:09
@article{3ae7471c-1922-4533-a243-6a2b8a04cc22,
  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.}},
  author       = {{Hemels, Sigrid}},
  issn         = {{2596-8483}},
  keywords     = {{Tax law; value added tax; photography; Customs Law; customs duties; works of art; reduced rate}},
  language     = {{eng}},
  month        = {{05}},
  number       = {{1}},
  pages        = {{1--18}},
  series       = {{UCPH Fiscal Relations Law Journal (FIRE Journal)}},
  title        = {{Say cheese! Photographs and the definition of works of art for VAT purposes}},
  url          = {{https://www.djoef-forlag.dk/publications/fire/files/2020/2020-1/Artikel_1_1.pdf}},
  volume       = {{2020}},
  year         = {{2020}},
}