Based on the European Court of Justice’s judgment in case C-145/18, Regards Photographiques SARL, the Danish Tax Agency changes the conditions for photographs to be classified as an art object under VAT law in accordance with section 69 (1) of the VAT Act. 4, No. 6.
The change in practice consists in that any photograph taken by the artist, printed by him or under his supervision and signed and numbered in a number of up to 30 copies must be considered an art object for VAT purposes.
As a consequence, for example, portrait and school photographs that meet the above-mentioned objective conditions will also have to be qualified as an art object under VAT law.
Source: skat.dk
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