Regards Photographiques, ofwel kunst, foto’s en peepshows

Translated title of the contribution: Regards Photographiques, or art, photos and peepshows

Research output: Contribution to journalArticle

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.
Translated title of the contributionRegards Photographiques, or art, photos and peepshows
Original languageDutch
Pages (from-to)1-5
Number of pages5
JournalNederlands Tijdschrift voor Fiscaal Recht (NTFR)
Volume21
Issue number6
Publication statusPublished - 2020 Feb 6

Subject classification (UKÄ)

  • Law

Free keywords

  • Tax law
  • value added tax
  • customs tariff
  • photography

Fingerprint

Dive into the research topics of 'Regards Photographiques, or art, photos and peepshows'. Together they form a unique fingerprint.

Cite this