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Private sex shows not art: European court

Friday 19 March 2010

Live sex shows viewed from a private booth must be taxed at the 19% rate of value added tax, according to a European court ruling, quoted in Friday's Volkskrant.

In 2008, the Dutch high court ruled so-called peep shows, in which women are paid by the minute to perform sex shows behind glass, are cultural and should be taxed at 6%.

The European court ruling was made in a Belgian case but has implications for the Netherlands.

A Dutch finance ministry spokesman told the paper sex industry bosses who operate private booths must now start paying higher taxes.

The court ruling shows that the lower tax rate of 6% only applies to 'forms of art' which people watch or participate in together, not on an individual basis, he said.

© DutchNews.nl


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Readers' comments

'forms of art which people watch or participate in together, not on an individual basis', So according to the European Court, prostitution is an art. Swinging is another. And in some occasions that is absolutely true.
On the contrary masturbation must pay tax... according to the European Court, of course.

By zenplus | March 19, 2010 12:14 PM


The initial court decision (6 percent tax) was obviously made by a MAN.

By DonjP | March 19, 2010 8:14 PM


Sorry, let's stick to the point. Please don't confuse "entertainment" with "art".

By sailgirl | March 21, 2010 11:24 AM


The more they tax, the "under the table" transactions will increase. Where do we draw the line and keep it reasonable?

By Sergio | March 21, 2010 9:42 PM


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