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Regards Photographiques, ofwel kunst, foto’s en peepshows

Hemels, Sigrid LU orcid (2020) In Nederlands Tijdschrift voor Fiscaal Recht (NTFR) 21(6). p.1-5
Abstract
In the recent Regards Photographiques judgement, the European Court of Justice held that member states cannot limit the reduced value added tax (VAT) rate to artistic photographs. In this article the judgement is analysed and discussed, also in connection with previous case law on Customs law. Also, it is discussed whether this judgement would oblige the Netherlands to apply the reduced VAT rate to peepshows.
Please use this url to cite or link to this publication:
author
organization
alternative title
Regards Photographiques, or art, photos and peepshows
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Tax law, value added tax, customs tariff, photography
in
Nederlands Tijdschrift voor Fiscaal Recht (NTFR)
volume
21
issue
6
pages
5 pages
publisher
Sdu Fiscale & Financiele Uitgevers
ISSN
1389-6423
language
Dutch
LU publication?
yes
id
63b6dea9-b2ce-4b92-885c-da63451a6788
date added to LUP
2020-02-08 18:48:23
date last changed
2022-06-20 16:14:36
@article{63b6dea9-b2ce-4b92-885c-da63451a6788,
  abstract     = {{In the recent Regards Photographiques judgement, the European Court of Justice held that member states cannot limit the reduced value added tax (VAT) rate to artistic photographs. In this article the judgement is analysed and discussed, also in connection with previous case law on Customs law. Also, it is discussed whether this judgement would oblige the Netherlands to apply the reduced VAT rate to peepshows.}},
  author       = {{Hemels, Sigrid}},
  issn         = {{1389-6423}},
  keywords     = {{Tax law; value added tax; customs tariff; photography}},
  language     = {{dut}},
  month        = {{02}},
  number       = {{6}},
  pages        = {{1--5}},
  publisher    = {{Sdu Fiscale & Financiele Uitgevers}},
  series       = {{Nederlands Tijdschrift voor Fiscaal Recht (NTFR)}},
  title        = {{Regards Photographiques, ofwel kunst, foto’s en peepshows}},
  volume       = {{21}},
  year         = {{2020}},
}