In Regards Photographiques v Ministre de l’action et des Comptes publics (Case C-145/18) (7 March 2019) the advocate general suggested that wedding photographs can benefit from the reduced rate applicable to art.
Under the principal VAT Directive supplies of artistic objects can be taxed at a reduced rate (arts 103 and 311). This applies to photographs provided that they are printed by the photographer or under his control and that they are numbered up to a maximum of 30 prints.
French law provides that only artistic creations can benefit from the reduced rate and specifically excludes photographs of family or religious functions.
Following an inspection the French tax authorities challenged the application of the reduced rate to wedding photographs taken by Regards Photographiques. The issue was whether the French legislation was consistent with the directive.
The AG first observed that the directive defines an ‘artist’ by...
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In Regards Photographiques v Ministre de l’action et des Comptes publics (Case C-145/18) (7 March 2019) the advocate general suggested that wedding photographs can benefit from the reduced rate applicable to art.
Under the principal VAT Directive supplies of artistic objects can be taxed at a reduced rate (arts 103 and 311). This applies to photographs provided that they are printed by the photographer or under his control and that they are numbered up to a maximum of 30 prints.
French law provides that only artistic creations can benefit from the reduced rate and specifically excludes photographs of family or religious functions.
Following an inspection the French tax authorities challenged the application of the reduced rate to wedding photographs taken by Regards Photographiques. The issue was whether the French legislation was consistent with the directive.
The AG first observed that the directive defines an ‘artist’ by...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")