Light installation is only a work of art when switched on, say European Commission

DO light, sound and video installations constitute works of art? Not according to the European Commission, who have unexpectedly reversed a decision made in a UK tax tribunal in 2008, and refused to classify works by established contemporary artists Dan Flavin (b.1933) and Bill Viola (b.1951) as “art”.

The new ruling has serious financial implications for all EU galleries and auction houses who sell s…

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