Sand sculpture & striptease

Isn't this cool? Gives a whole new meaning to doodling in the sand, wouldn't you say?

A woman applies finishing touches to a sand sculpture at Las Canteras beach in Spain's Canary Island of Gran Canaria December 5, 2006. REUTERS/Borja Suarez (SPAIN)

OSLO- Dec. 5, 2006 (AFP) - Striptease is an art and should therefore be exempt from value-added tax (VAT), according to a Norwegian appeal court ruling, a copy of which was obtained by AFP.

"Striptease, in the way it is practiced in this case, is a form of dance combined with acting" which compares to other stage acts that are exempt from VAT in Norway, three judges ruled unanimously.

The verdict upheld a May 2005 ruling of a district court in favour of Den Blue Engel (The Blue Angel), a company that runs the Diamond Go Go Bar in Oslo, which refused to pay 25 percent tax on entry fees to the club demanded by Norwegian tax authorities.

Lawyers for the Blue Angel argued that other stage performances, such as sword swallowers and a comic making saucy jokes, were not subject to VAT.

The Diamond Go Go Bar's striptease shows were not vulgar and were performed by professional dancers, lawyers for the Blue Angel maintained.

The court ordered Norwegian authorities to meet the Blue Angel's legal costs, estimated at some 160,000 Norwegian kroner (26,216 dollars, 19,675 euros).

Gotta love those Norwegians.