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| Titel |
VAT and the European art market : a study |
| Auteur |
A. Thorncroft |
| Corporatieve auteur |
Ernst & Young, European fine art foundation |
| Plaats van uitgave |
's-Hertogenbosch |
| Uitgever |
European fine art foundation |
| Jaar van uitgave |
2003
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| Annotatie |
80 p. : bijl. ; 22 cm
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| Trefwoorden |
markt, kunsthandel, veilingen, internationale handel, harmonisatie van wetgeving, btw, Europa, vergelijkend onderzoek (vorm) |
Samenvatting
Study commissioned by the European Fine Art Foundation (Tefaf), at the workings of Council directive 94/EC which introduced a harmonised system of VAT on works of art and related objects throughout the EU, and a margin scheme which taxed the dealer's margin on art sales. Overview of the VAT provisions relating to works of art, antiques and collectors items in each EU member state. |
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