Presentation on theme: "Conor Kennedy Four Courts Law Library Dublin 7.. Literature/Law Words Literature/Art Beauty/truth/reflection Freedom of expression Law Stringent."— Presentation transcript:
Literature/Law Words Literature/Art Beauty/truth/reflection Freedom of expression Law Stringent Rules Limited expression Tax Price to be paid for a civilised society Paradox Commercialism Art
“Fiat justitia, ruat caelum ” let justice be done, though the heavens fall R. v Wilkes (1770) 4 Burr 2527, Lord Mansfield, stated: The Constitution does not allow reasons of State to influence our judgments: God forbid it should. We must not regard political consequences, we are bound to say “fiat justitia, ruat caelum”. Constitutionjudgments
Exemption from income tax Introduced in 1969 Patent and stallion fees What it applies to Writers Composers Artists – paintings & Sculpture
Romantic Musing over a pint of stout Shivering in tiny bedsits in Henrietta Street Seeking inspiration from watching rashers dance in the pan Remonstrating with recalcitrant students Stated Help struggling artists To keep indigenous talent To give some self respect to artists
Actual High Profile musicians Non Irish Artists Frederick Forsythe Gottfried Helnwein Lisa Stansfield Published List
Resident Domiciled & Not resident elsewhere Exemption must be claimed No retrospective claims Guidelines Cultural or Artistic Original and creative
Cultural if its contemplation enhances the quality of individual or social life by virtue of that work's intellectual, spiritual or aesthetic form and content. Artistic when its combined form and content enhances or intensifies the aesthetic apprehension of those who experience or contemplate it.
encompasses any unique work which is brought into existence for the first time as an independent entity by the exercise of its creator's imagination
Categories cited in Appendix A, and The essence of the work is the presentation of the author's own ideas or insights in relation to the subject matter, and the ideas or insights are of such significance that the work would be regarded as a pioneering work casting new light on its subject matter or changing the generally accepted understanding of the subject matter.
Fully within terms of reference of the Arts Council encompassing the subjects of fiction writing, drama, music, film, dance, mime or visual arts, and related commentaries by bona fide artists: Topics to include arts criticism arts history arts subject works arts diaries autobiography belles-letters essays biography cultural dictionaries literary translation literary criticism literary history literary diaries
What is ? Ronan O’Gara Bertie Aherne Paul McGrath Ronnie Delanney George Hook Charlie Bird Gerry Ryan Moss Keane
Total exemption to royalty income Restricted in 2007 to €250,000 In 2010 to €125,000 in 2011 to €40,000 U2 moved royalty company to Holland
Bertie Ahern’s autobiography – Sunday Tribune Since then sought to limit to autobiographies where the ‘ subjects of fiction writing, drama, music, film, dance, mime or visual arts Recent case held Guidelines absurd Revenue still denying entitlement
Land of saints & scholars & musicians Exemption still considered to be important Revenue should apply law consistently Otherwise change guidelines Law, Literature and Tax can live in harmony Each recognising respective qualities and limitations.