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Parliamentary questions
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14 October 2014
Question for written answer P-007939-14
to the Commission
Rule 130
Alexander Graf Lambsdorff (ALDE)

 Subject:  VAT on art sales
 Answer in writing 

The EU's rules on VAT contain a list of objects and services for which the Member States may apply a reduced tax rate. The list does not include the supply of works of art and collectors' items or the rental of such objects. The reduced rate can therefore not be applied to works of art. In order to offset the consequences for the commercial art trade of the abolition of the reduced tax rate on the supply of works of art, the Member States utilise various compensation models, such as marginal taxation.

1. What compensation models are there in the EU? What compensation models comply with EC law?

2. Does the wide variety of national compensation models result in distortions of competition in the commercial art trade in the EU?

3. Is the Commission seeking to have works of art and collectors' items included in the list of objects and services to which the reduced tax rate can be applied?

Original language of question: DE 
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