Court of Justice of the European Union · Judgment
C-145/18Regards Photographiques SARL v Ministre de l'Action et des Comptes publics
- Decided
- 2019-09-05
- ECLI
- ECLI:EU:C:2019:668
- CELEX
- 62018CJ0145
- Finality
- Final, the decision cannot be appealed
The court's own keywords
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.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act