Sweden
[SE] VAT on film exhibitions
IRIS 1996-4:1/32
Jens Cavallin
Council for Pluralism in the media, Sweden
The Swedish Minister of Culture has announced that she favours the introduction of a 6% VAT rate for the exhibition of films in cinemas. Until now, these exhibitions were exempted from VAT. The rate is not expected to influence the film production support system agreed upon between the State and the industry, which is based on a special levy on all cinema tickets.
References
This article has been published in IRIS Legal Observations of the European Audiovisual Observatory.