Union européenne · cjeu_case
Case C-145/18: Judgment of the Court (Second Chamber) of 5 September 2019 (request for a preliminary ruling from the Conseil d’État — France) — Regards Photographiques SARL v Ministre de l’Action et des Comptes publics (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 103(2)(a) – Article 311(1), point 2 – Annex IX, Part A, point 7 – Reduced rate of VAT – Works of art – Concept – Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies – National legislation restricting the application of the reduced rate of VAT only to photographs that have artistic character)
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Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)