000			02990nam a2200253 a 4500
001			vtls000000451
003			ES-BaOER
005			20211216162002.0
008			130626s1977 lu |||||| o0|| ||eng|d
024	8		_aXII/1039/77-EN
035			_a0000-45160
040			_aES-BaOER _bcat _cES-BaOER
100	1		_aClaeys Bouuaert, Ignace _95294
245	1	0	_aFiscal problems of cultural workers in the states of European Economic Community / _cIgnace Claeys Bouuaert
260			_a[Bruxelles] : _b[Commission of the European Communities], _c[1977]
300			_a105 p.;
520			_aThe underlying purpose of this study is twofold; firstly, it is quite clear that the tax system as applied to performers, creative artists or, to use the latest term - cultural workers, is relevant to cultural policy. Taxation is not impartial and the very high amounts involved very often undeniably hamper the creation or distribution of works of art, even though the effect may be difficult to quantify. Culture is a public service, but the public authorities cannot possibly take over this service entirely for fear of engendering academism and cultural ossification. The public authorities cannot be creative; they can and should encourage and support efforts made but must never stifle them. Individual inspiration must be allowed to take its course and any discouragement of this inspiration by means of taxation should be avoided. One further consideration which supports these claims is that no-one becomes an artist or performer for the sake of making money. There are indeed artists who have made fortunes, but it is worth remembering that they are few and far between; on the other hand many artists live in very straightened circumstances and it is amongst them that we find the most true proletarians in our own countries today. The way in which our tax systems affect the entire population group of performers and creative artists should therefore be examined. (Font: Introductory remarks)
595			_aI. Introductory remarks and outline of the study: 1. Aim, method and questions considered ; 2. Tax problems. General situation -- II. Special problems in connection with liability to income tax: 1. Problems involved in defining the limits of taxable profit ; 2. The Irish Tax Exemption Arrangements ; 3. Taxation of occasional profits ; 4. Awards and subsidies ; 5. Some suggestions for a fiscal policy -- III. Problems involved in the application of income tax: 1. Blanket rates and tax formalities ; 2. Progressive rates and related anomalies ; 3. Some suggestions for a fiscal policy -- IV. Tax on assets -- V. Value added tax -- VI. Conclusions – Annex. Extract from the Irish Finance Act, 1969
710	1		_aComissió de les Comunitats Europees _9135
942			_cMON _2udc
999			_c38429 _d38429