The L. 85/95 requires the professional visual art market operators, the galleries among them, to implement the so called "margin scheme" in order not to disclose the amount of VAT separately from the overall price. This scheme recognizes and protects the privacy of the operator about its own commercial policy. However, the implementation of the DL 118/2006, which introduced the Artists' Resale Right (ARR), requires the dissemination of private information protected since 1995. Emerges therefore a form of inconsistency between these two set of rules, which does not contribute to the transparency of the visual art market. An investigation based on the SIAE ARR data provides an empirical support of the effect of these inconsistencies
A.E. Scorcu, G. Candela (2011). L’incoerenza del legislatore nella tutela della privacy tra IVA e diritto di seguito, Aedon, Rivista di arti e diritto on line. AEDON, 3.
L’incoerenza del legislatore nella tutela della privacy tra IVA e diritto di seguito, Aedon, Rivista di arti e diritto on line
SCORCU, ANTONELLO EUGENIO;CANDELA, GUIDO
2011
Abstract
The L. 85/95 requires the professional visual art market operators, the galleries among them, to implement the so called "margin scheme" in order not to disclose the amount of VAT separately from the overall price. This scheme recognizes and protects the privacy of the operator about its own commercial policy. However, the implementation of the DL 118/2006, which introduced the Artists' Resale Right (ARR), requires the dissemination of private information protected since 1995. Emerges therefore a form of inconsistency between these two set of rules, which does not contribute to the transparency of the visual art market. An investigation based on the SIAE ARR data provides an empirical support of the effect of these inconsistenciesI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
