IV-5 direktiv 94/5/EF ('), ikke har haft nogen negativ virkning på EU's kunstmarkeds konkurrenceevne i forhold til tredjelandes kunstmarkeder.
Moreover, the Com mission concluded in its report of 28 April (') that the special VAT system for works of art introduced by Directive 94/5/EC(2) had no real negative impact on the competitiveness of the European Union art market vis-à-vis the markets in nonmember countries.