Opinion of the Advocate General — ECLI:EU:C:2001:477
Date: 2001-09-20
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Action for failure to fulfil obligations - successful
Origin: Finland

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Power of Member States to maintain certain exemptions on a 
transitional basis — Services supplied by authors, artists and performers of works of 
art — Definition — First transfer of a work of art by the artist himself — Excluded — 
Failure of a Member State to fulfil obligations 
(Council Directive 77/388, Art. 2, and Annex F, paragraph 2) 
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SUMMARY — CASE C-169/00 
A Member State which maintains in force 
legislation exempting from value added tax 
both the sale of a work of art by the artist, 
either directly or through an agent, and the 
importation of a work of art by the owner-
artist fails to fulfil its obligations under 
Article 2 of the Sixth Directive 77/388 on 
the harmonisation of the laws of the 
Member States relating to turnover taxes. 
It is clear from the strict wording of the 
exemption laid down in Annex F(2) to the 
Sixth Directive, which refers to 'services 
supplied by authors, artists, performers...' 
that that concept does not cover the supply 
of works of art, even where it is the first 
supply by the artist or his agent. 
(see paras 35-36, 38, operative part) 
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