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What is Art? - Southwestern Law School

What is Art? - Southwestern Law School

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WHAT IS ART? 133could not have been contemplated by the promulgators of Germancopyright and moral rights laws.2008 England: Haunch of Ven<strong>is</strong>on v. Her Majesty’s Comm<strong>is</strong>sionersof Revenue and Customs 99In December 2008 a VAT 100 and Duties Tribunal in London tried acase that was strikingly similar to Brancusi’s eighty years earlier. Theartworks concerned were video installations by Bill Viola 101 and lightworks by Dan Flavin 102 that had been d<strong>is</strong>mantled into their constituentparts for shipping. <strong>Art</strong> dealers Haunch of Ven<strong>is</strong>on had imported theworks into the UK from the US, and had been required by Her Majesty’sRevenue and Customs (HMRC) to pay import taxes on thebas<strong>is</strong> that they were not artworks, but projectors and light fittings. Accordingto relevant EU and UK import laws, importers of artworks intothe EU are required to pay a reduced VAT rate of 5% (of the works’market value plus insurance and transport costs). Importers of projectorsand light fittings into the EU via the UK are required to pay the normalVAT rate of (then) 17.5% plus Customs Duty of 3.7%. Curiously,HMRC based its assessment of the value of these so-called ‘projectorsand light fittings’ on their market value as artworks.In order to succeed in its appeal against the customs levy, Haunch ofVen<strong>is</strong>on needed to persuade the tribunal that the constituent partsshould be treated as artworks, in particular as ‘sculpture’ within themeaning of EU customs law classifications of imported goods and materials103 ; and called expert witnesses to give evidence in support. Thetribunal was persuaded by th<strong>is</strong> evidence, holding that the meaning of‘sculpture’ had been significantly enlarged and developed by art<strong>is</strong>ts99. Haunch of Ven<strong>is</strong>on Partners Limited v. Her Majesty’s Comm<strong>is</strong>sioners of Revenueand Custom, (2008) London Tribunal Centre (Eng.), http://www.taxbar.com/Haunch_of_Ven<strong>is</strong>on_Trib.pdf.100. Value Added Tax<strong>is</strong> the UK name for general sales tax, which applies throughoutthe European Union at different rates determined by each EU Member State.101. Bill Viola (1951–) was born in Queens, New York. He <strong>is</strong> an internationallyrenowned contemporary art<strong>is</strong>t whose work employs audio-v<strong>is</strong>ual digital technology.Viola <strong>is</strong> a leading practitioner of Video <strong>Art</strong>, which uses moving images and/orsound as components that are often, but not always, installed in art galleries and museums.Recent auction sales have real<strong>is</strong>ed between US$55,000 and US$600,000.102. Dan Flavin (1933–1996) was born in Jamaica, New York. He <strong>is</strong> an internationallyrenowned modern art<strong>is</strong>t whose work usually employed fluorescent lighttubes/bulbs/fittings to form sculptural objects, or as part of an art installation. TheDan Flavin <strong>Art</strong> Institute in Bridgehampton, New York, exhibits an extensive permanentcollection of h<strong>is</strong> works. Recent auction sales have real<strong>is</strong>ed between US$170,000and US$1,700,000.103. Classification 9703 of the Combined Nomenclature in Council Regulation2658/87/ 1987 O.J. (L 256) (EEC).

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