The Value Added Tax, or VAT, in the European Union is a general, broadly based consumption tax assessed on the value added to goods and services.
This article presents:
- An overview of VAT rates in 14 countries part of the Live DMA network;
- A slides presentation of national campaigns on VAT in France and Spain;
- The Ultimate Cookbook for Cultural Managers: VAT in an International Context (2016), a resource guide created by the European Festivals Association and PEARLE* giving clear comprehension of VAT rules for the performing sector in an international context, as for a live music European tour for instance.