The European Fine Art Fair Foundation VAT and the European art market
a study
Gedrukt boek
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.