Musicians and other performing artists
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04-06-1986 - 05-06-1986
Treatment of the supply of services by musicians and other performing artists
The Committee unanimously agreed that it was not possible to lay down a system of Community tax treatment applicable to all artists' services which are subject to contractual provisions in view of the wide variety of clauses that might be included in the contract (working conditions. remuneration. relationship of employer and employee. etc.).
*) Directive 1977/388 (6th Dir.) respectively Directive 2006/112