VAT ON SOUND RECORDINGS AND VIDEOS

In the perspective of the revision of the 6th European Directive on VAT, expected in 2003, GESAC joined a Coalition representing the European musical sector (producers, publishers, retailers, managers as well as performers) with the objective to obtain the addition of sound recording to Annex H in order to benefit, like other cultural goods such as books, from a reduced VAT rate.  In the same spirit and as regards video recordings, an other Coalition representing the audiovisual sector, was also put in place.

Coalition letter to EU Financial Ministers on the Revision of Annex H of the 6th VAT Directive (September 2003)