BATWING
Light isn’t art, rules EC

The European Commission has reclassified works by famed light artist Dan Flavin as ‘light fittings’ and not ‘art’ meaning that galleries and auction houses who handle his work will have to pay VAT at 20 per cent and not at the artwork rate of 5 per cent.

Flavin light artIn its ruling the EC said Flavin’s work – usually coloured fluorescent tubes – had ‘the characteristics of lighting fittings’. Philistines or debunkers of pretention? Judge for yourself.

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