Position papers / overview / detail

Apr 25, 2014

Review of VAT legislation on public bodies and tax exemption in the public interest

Pearle*-Live Performance Europe responded to the public consultation of the European Commission on the possible Review of VAT legislation on public bodies and tax exemption in the public interest.
A Reform of VAT directive should keep in mind:
- The persisting need for exemptions and reduced rates for the highly labor intensive live performance sector in the light of the goals of the EU to foster the cultural heritage of Europe (art. 167 TFEU and art. 3 (3) TEU)
- The fact, that due to their local nature, reduced rates for live performances are no obstacle to the internal market
- The need for automatic exemption of cultural entities exempted in their MS of origin, also for the supply of performances to other MS
- The possibility for cultural entities, or at least freelance performers, in the meaning of having a small company as a self-employed person, to choose between a reduced VAT rate and a complete exemption

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