‘BRUSSELS— Arguments about what does or doesn’t constitute art come and go all the time, but it’s rare that an aesthetic judgment actually acquires the force of law. But that’s exactly what happened when the European Commission ruled that installations by Dan Flavin and Bill Viola cannot be classified as “art” by the galleries importing them. Instead of being subject to the five percent VAT (value-added tax) on artworks, such pieces will be taxed at the standard VAT, which will rise to 20 percent in 2011.’ lees alles >>>