MAASTRICHT, NETHERLANDS.- European art dealers are missing out on big deals to their US counterparts due to restrictive European Union laws, according to a new report. The Fine Arts industry has issued a report suggesting a Europe wide tax on imported artworks has driven as much as seven per cent of the art market to the US. The report comes at the launch of the Maastricht art fair in the Netherlands, one of the world's biggest festivals. However, the dispute is refusing to overshadow the arrival of a rare Rembrandt, which is expected to fetch more than £30m at auction. His painting of the Goddess Minerva makes her debut at the art fair. It was painted in 1635 and is regarded as one of Rembrandt's most important historical works. More than 200 dealers from 13 countries have been invited to the Dutch town for the fair, which ends on March 17.