This is "not" a work of art«In an astonishing move, the European Commission has reversed a decision made in a UK tax tribunal, and refused to classify works by Dan Flavin and Bill Viola as "art". This means that UK galleries and auction houses will have to pay full VAT (value added tax, which goes up to 20% next year) and customs dues on video and light works, when they are imported from outside the EU. The decision is binding on all member states.» [in The Art Newspaper, No. 219, December 2010]
I'm wondering, what would happen to Turner Prize 2010 winner Susan Philipsz's works! since she uses her own voice to create uniquely evocative sound installations that play upon and extend the poetics of specific, often out-of-the-way spaces. Or even to James Turrell's light constructions!
DAN FLAVIN
"Monument" fort V. Tatlin
Cool white fluorescent light
Height: 243.84 cm
Hammer Price with Buyer's Premium: US$1,426,500
Executed in 1969, this work is number three from an edition of five of which only four were fabricated, and is accompanied by a certificate signed by the artist.
Photo: courtesy Sotheby's 2010
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