In the context of the consultation of the European Commission on the reform of the VAT scheme, Pearle* issued additional comments to the online consultations.

Pearle* strongly calls upon the EU to maintain the option of VAT reduced rates and exemption for the sector as part of the VAT directive. An EU wide approach which binds Member States to apply reduced, super-reduced rates or exemption would hugely foster the live performance sector.

Pearle* also calls upon the European Commission to maintain a special scheme for SMEs, taking into consideration the specific context of cultural organisations.