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DROIT DE SUITE - ART and ARTISTS

Rate

Not taxable

Remarks

Payments to an artist in respect of the subsequent re-sale of a work (droit de suite) are not liable to VAT as they do not represent consideration for any supply by the artist. Refer to S.I. No. 312/2006 and S.I. No. 709/2011.

Published: 10 March 2022 Print this page

 
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