Notion of Artist

Life is the own gift of the artist: life alone is the mark of art.

Where there is a living man, there is an artwork.

[André Suarès].

Artist activity: APE Code 9003A

Definition of the artist, according to the text from the UNESCO

“ ‘Artist' is taken to mean any person who creates or gives creative expression to, or re-creates works of art, who considers his artistic creation to be an essential part of his life, who contributes in this way to the development of art and culture and who is or asks to be recognized as an artist, whether or not he is bound by any relations of employment or association.” 

Definition from the French Intellectual Property Code

The notion of author of artworks is defined with reference to the rules provided for by the French Intellectual Property Code regarding copyrights, being specified that the artworks have to be originals, that is to say they must bear the print of the artist’s personality. In principle, the quality of author belongs unless proved otherwise to the one or those under whose name the work is disclosed (article L.113-1 of the French Intellectual Property Code). 

Definition of the artist, according to the Fiscal text

Article 1460-2° of the French General Tax Code and the directive of the 30 December 1975 (6 E-7-7-75, § 91). “May be regarded as an artist selling only the product of his art, he who performs works due to his personal conception, either alone or with limited assistance necessary to the exercise of his art.”