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Internal Market Legislation and Cultural Mainstreaming

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Chapter Summary

This chapter investigates whether, following the entry into force of the EC Treaty, Article 151(4) EC has served to intensify pre-Maastricht efforts deployed to integrate a cultural reasoning in the rules enacted. From the very beginning of the European project, taxation, a core element of national sovereignty, was identified amongst the policy areas which could hinder establishment and proper functioning of the internal market. The chapter surveys the historical development of Community VAT legislation, presenting the basic characteristics of the framework introduced, and illuminating the cultural issues involved. It addresses cultural mainstreaming in the context of VAT rates approximation, investigating preferential treatment granted to certain cultural goods and services. To contextualise the Television without Frontiers (TWF) Directive, the chapter sketches the historical contours of EC audiovisual action, elucidating whether cultural considerations were salient.

Keywords:Article 151(4) EC; Community VAT legislation; cultural mainstreaming; EC Treaty; internal market; Television without Frontiers (TWF) Directive



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