Considered an art, striptease is exempt from VAT i

Nervous_Dog · May 6, 2005

Considered an art, striptease is exempt from VAT in Norway, judge rules Wed May 4,10:13 AM ET

OSLO (AFP) - Striptease is an art and should therefore be exempt from value-added tax (VAT), a Norwegian court has ruled.

The Diamond Go Go Bar in Oslo took the Norwegian state to court after it tried to impose VAT on entry fees to the club.

But in the Oslo district court's verdict, a copy of which was obtained by AFP on Wednesday, the judge ruled that striptease performances should benefit from the VAT exemption granted to opera, ballet and theatre performances among others.

The club's lawyer had argued in court that other shows, such as comedians telling dirty jokes or sword-swallowers, were not subject to VAT on ticket prices.

"To the court's knowledge ... in certain places, especially abroad, one can see incredibly beautiful artists move gracefully to music, with sensual movements and gradually taking their clothes off, which gives many clients a very nice experience," the judge said.

"There are also other kinds of striptease shows ... that can only be considered banal and vulgar and which have very little to do with a stage show," he said.

Since the Diamond Go Go Bar prohibits dancers from having any contact with clients, the club can be considered as falling in the first category, the judge said.

The club's owner did however agree to pay VAT on the cloakroom's revenues.