- Update of doctrinal clarifications regarding the qualification of art photography for VAT purposes
- Consequences of the ECJ judgment of September 5, 2019, C-145/18, Regards Photographiques SARL v. Minister of Action and Public Accounts
- Criteria for photographs to be considered art objects
- Limit of thirty copies, must be taken, printed, signed, and numbered by the author or under their control
- Clarifications on the concept of second-hand goods and the regime for objects made of precious metals or gemstones based on ECJ jurisprudence.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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