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

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.