Light installations are now not considered art. What consequences this may have on the art market?

Dan Flavin installation at London's Hayward Gallery. Source: theartnewspaper.com

In December the European Commission adopted a resolution according to which light installation by Dan Flavin (Dan Flavin) and a video installation by Bill Viola (Bill Viola) denied the right to be called art . As reported by The Art Newspaper, art dealers fear that this decision may greatly hinder trade in art in Europe.

thing is that now the galleries and auction houses, importing into the territory of the European Union dismantled product, part of which is lighting or, for example, household appliances, will have to pay VAT in full. In Britain, which is the European center of art-business, the full tax rate is 20%, while VAT on imports of art objects does not exceed 5%. May arise such situation that customs officers are classified transported part of the work as "wall lamp" (which is how the European Commission called the minimalist creation legends Flavin) and requests a tax at the highest rate, with the amount of tax may be based on the appraised value sculpture - and sculpture, in most cases is incomparably more expensive than the lamps.

«There is no logic," - says the director of the National Portrait Gallery Neyrn Sandy (Sandy Nairne), in 2008 speaking as an expert in litigation between the gallery Haunch of Venison and HM Revenue and Customs Service. Then imported a gallery of Flavin and Viola have been recognized art; Commission reversed this ruling.

«For over 100 years artists have created works of items that someone may seem quite ordinary and intended for other purposes, - told the court Neyrn. - Sculptures are often transported in a disassembled form. Even the most figurative bronze sculpture will not necessarily look at transportation as a work of art - works by Anthony Caro (Anthony Caro), may also be transported in parts ... Sculpture it or not, depends not on how it looks at the customs, but on what it is after assembly. On the works of Flavin and Viola, he said: "If someone thinks that such work can easily be made out of conventional lamps, electrical appliances sold in the store, he is mistaken. These works were conceived by the authors to the smallest detail ».

to circumvent the new rules would be, if the sellers agree with the artists (or managers of their heritage) that the cost of works in transit will be equal to the cost replacement of all components. Neyrn, however, notes that the Commission's decision affects far more fundamental issue - what is art and what is not.

Slotover Matthew (Matthew Slotover), co-director of the London fairs Frieze, and sees no meaning in this decision. It offers import of light as light sculptures, but then evaluate them based on the COA.

Resolution of the European Commission can be challenged in the court of any country - a member of the European Union, but hardly anyone from the art community will make this initiative - will be very expensive to litigate. "I do not think that now it is possible to successfully appeal the decision", - says David Maupin (David Maupin), whose gallery Lehmann Maupin (New York), sells works of several artists who create films, video works, photography and neon installations.

Chapter Society of London Art Dealers Bettiskomb Christopher (Christopher Battiscombe) calls the decision "regrettable." According to him, society can not help the complainants financially, but will support them in other ways.

material was prepared by Julia Maksimova, AI

Sources: theartnewspaper.com , artinvestment. ru