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The globalization of purchases and sales

Until then, this possibility of globalization was not provided for by law. But the administration admitted that it was practiced by merchants. It consists of retaining, to determine the tax base, all the purchases and sales made during a determined period (which is normally one month). The overall margin is then equal to the difference between the total amount of sales and the total amount of purchases made during the period considered. When the number of purchases exceeds that of sales, the excess is added to the purchases of the following period. Adjustments are made at the end of the year according to variations in the stock. Presently the use of the online sales tax calculator is important.

The standard margin

The possibility of adopting a fixed margin equal to 30% of the sale price is offered to merchants in two cases:

When the purchase price is not significant: the administration admits that this is the case when the work art has been acquired for over six years.

When it comes to galleries carrying out promotional actions, that is to say, to use the terms of the administration, when these actions result in particular in the organization of fairs, events, temporary exhibitions or permanent work carried out in country or abroad. They can concern works by the same artist (dead or alive), works belonging to a current (for example, impressionism), or works grouped around the same theme”.

These criteria are therefore quite broad. Most modern art dealers, as well as a number of antique dealers, can benefit from the fixed margin system for all of their sales of works of art 57 . Taxable persons who apply this tax regime cannot deduct input Sales tax and must not charge Sales tax on the sales concerned.

The resale right

These rights, collected for the benefit of artists, are perceived by operators of the art market as taxes, although their purpose must be linked to the family of copyright.


The resale right , which appeared in country in 1920 for the sake of solidarity and justice at a time when artists did not benefit from social security, has gradually spread to most European countries, since it is found in 8 of the 15 countries of the European Union.

We can recall the genesis of this right: in 1893, the lawyer Albert VAUNOIS published an article in the defending the cause of artists by stressing that writers, musicians received copyright when their works were edited, represented, played, while the artists hardly had the opportunity to perceive it when their paintings, their sculptures were reproduced. At the time, case law considered, in fact, that the right of reproduction was “attached” to works of art and that, therefore, it was transferred at the same time as these.


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