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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Regards Photographiques, ofwel kunst, foto’s en peepshows

Regards Photographiques, or art, photos and peepshows

Author

  • Sigrid Hemels

Summary, in English

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.

Department/s

  • Department of Business Law

Publishing year

2020-02-06

Language

Other

Pages

1-5

Publication/Series

Nederlands Tijdschrift voor Fiscaal Recht (NTFR)

Volume

21

Issue

6

Document type

Journal article

Publisher

Sdu Fiscale & Financiele Uitgevers

Topic

  • Law

Keywords

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

Status

Published

ISBN/ISSN/Other

  • ISSN: 1389-6423