Press Release: VAT: super-reduced rate for the first performances of a work: the European Commission launches the second stage of infringement proceedings against France

The European Commission aimed to promote cultural diversity and support the efforts of Member States in this area. However, it must also ensure the uniform application of binding Community rules on VAT. Consequently, it took the view that France cannot extend the scope of application of the super-reduced rate of VAT that it is authorised to apply, on a temporary basis, to the first performances of a work.