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在德国,根据《基本法》的规定,联邦和各州之间有不同的权能分配。对艺术品的税收优惠,是联邦能够采取的少数几个具有普遍适用性的、尽管是间接的、但却非常有效的促进艺术事业发展的措施。其中,根据现行的德国营业税法,对艺术品和收藏品的转让执行降低的营业税率。这项减轻税负措施既适用于艺术家自己销售艺术品的活动,也涵盖其他所有的艺术品交易包括私人转售。然而艺术品买卖的税收优惠明显违反欧盟2006年的《增值税指令》,因此欧盟委员会以提起“违反条约之诉”为威胁,要求德国修改法律以适应欧盟法的要求。因为欧盟法对于德国法的优先效力以及为了避免欧盟内部市场的恶性竞争,德国立法者必须按照指令的规定,废除艺术品贸易(所谓的二级交易)中的营业税优惠。这样一来,联邦层面的负责文化艺术事业的决策者就失去了一个重要的政策工具,而必须寻找其他途径,使得国家可以继续以同样有效的方式促进文化艺术事业的发展。
In Germany, according to the provisions of the “Basic Law,” there are different distribution of powers between the Federation and the states. Tax concessions for artwork are the few, if not indirect, but very effective measures that the Federation can take to promote the development of the arts. Among them, according to the current German business tax law, the implementation of reduced sales tax on art and collectibles. This tax relief applies to both artists’ own sales of artwork and covers all other artwork transactions, including private resale. However, the preferential tax treatment for the sale of works of art clearly violates the EU “VAT Directive” in 2006. Therefore, the European Commission is threatening to file a “breach of the treaty” and requires Germany to amend the law to meet the requirements of EU law. Because of EU law’s priority effect on German law and to avoid vicious competition within the EU’s internal market, German lawmakers must abolish the sales tax concessions in the art trade (so-called secondary transactions) as required by the directive. In this way, policymakers at the federal level who are responsible for the cause of culture and the arts lose an important policy tool and must look for other ways for the state to continue to promote the development of the arts and culture in an equally effective manner.