The Perfect Looks for the Sales tax

A famous drawing option executed in the early years of the XXth century, illustrates the romantic vision of the artist and creation that led to the establishment of this right: The scene takes place at the Hotel des Sales. Gentlemen, in top hats, look at a painting. In the foreground, two children in rags, one of whom says to the other: “A daddy’s painting”.

The message of this drawing was perfectly clear: artists are led to sell their production at low prices, when they are not yet known, without, when their day of glory has arrived, they can benefit directly or through the intermediary of their heirs – high prices that their works reach. You can use the sales tax calculator zip code there.

These social concerns led to the adoption of two laws:

  • The first dated April 9, 1910 specified that, unless otherwise provided, the sale of a work did not entail the transfer of the reproduction right.
  • The second, dated May 20, 1920, created the resale right, which was included in the law of 1957 and which is found in the intellectual property code.
  • The law of 1920 instituted for a period of fifty years after the artist’s death, a right which included a progressive rate ranging from 1 to 3%.
  • It is noted that this right, which concerned only the original works and representing a personal creation of the author 58 only applied to works which passed in public sale.
  • It was also transmissible by the artist, to his heirs and successors, including the legatees.
  • The current regime, as it results from the law of March 11, 1957, contains a series of important differences with the text of the law of 1920.

The First Aspect for You

First, the law is applicable to sales in galleries as well as to auctions; then, the rate is increased to the uniform amount of 3%; finally, legatees are expressly excluded from the benefit of the resale right.

  • But, the extension to gallery sales has never been applied. The decree, which should have specified the conditions under which the galleries would pay the resale right, has still not been published, which means that the galleries have never paid this right.

One of the companies of recovery of the right follows, the sales tax, today disappeared 59, and in financial difficulties was moved by this situation.

In July 1990, it addressed a request to the government, asking it to publish the decree provided for by the law of 1957. Faced with the silence of the Government, sales tax applied to the Council of State to obtain the annulment of the implicit decision of rejection. The latter effectively condemned the state in April 1993. But the decree has still not been issued.


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