Judgment of the Court (Second Chamber) of September 5, 2019.#Regards Photographiques SARL v Minister of Action and Public Accounts.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 103, paragraph 2, sub a) – Article 311, paragraph 1, point 2 – Annex IX, part A, point 7 – Reduced rate of VAT – Objects of art – Concept – Photographs taken by the artist, printed by him or under his control, signed and numbered within the limit of thirty copies – National regulation limiting the application of the reduced VAT rate to photographs of an artistic nature only. #Case C-145/18.

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Official record CELEX 62018CJ0145_SUM from European Union at Court of Justice of the European Union. Dated 5 September 2019. Status: decided.

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• Arrêt de la Cour (deuxième chambre) du 5 septembre 2019.#Regards Photographiques SARL contre Ministre de l'Action et des Comptes publics.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 103, paragraphe 2, sous a) – Article 311, paragraphe 1, point 2 – Annexe IX, partie A, point 7 – Taux réduit de TVA – Objets d’art – Notion – Photographies prises par l’artiste, tirées par lui ou sous son contrôle, signées et numérotées dans la limite de trente exemplaires – Réglementation nationale limitant l’application du taux réduit de TVA aux seules photographies présentant un caractère artistique.#Affaire C-145/18.

  judgment · FR · 5 September 2019

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