Regards Photographiques, ofwel kunst, foto’s en peepshows
(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.
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https://lup.lub.lu.se/record/63b6dea9-b2ce-4b92-885c-da63451a6788
- author
- Hemels, Sigrid LU
- organization
- alternative title
- Regards Photographiques, or art, photos and peepshows
- publishing date
- 2020-02-06
- 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}}, }