Does culture have to be “high” to be VAT‑exempt?

The core problem is definitional. Neither the Directive nor Polish law tells us whether “culture” must be high culture, nor who counts as an artist, yet the VAT exemption turns on exactly those labels. Because Article 132(1)(n) was drafted narrowly — “certain cultural services … by bodies governed by public law or by other cultural bodies recognised by the Member State” — the CJEU has already held (in C‑592/15) that the provision is not directly effective, so taxpayers depend heavily on how national law and authorities implement it.

The pending T‑915/25 (Fundacja K.) case sharpens the debate: a foundation promoting a comic-book author’s legacy was denied cultural-service treatment on its copyright sub-licensing, with the tax authority and the Gdańsk WSA treating it as commercial rather than cultural activity. The Supreme Administrative Court has referred the question to Luxembourg. The outcome will shape where the line falls between protected cultural activity and taxable commercial exploitation — relevant to museums, foundations, licensors and brand collaborations alike.