As we have reported in our recent newsletter, the last modification of the advertising tax, published on 15 July 2014, left some uncertainties, including scope and subject of the tax liability and administrative obligations as well.
Therefore – after some different interpretation experiments – professionals had expressed expectations on the authentic interpretation of the advertising tax by the Ministry of National Economy and the National Tax and Customs Administration. As the advertising tax came into force on 15 August 2014, an information leaflet was released on the website of the tax authority, clarifying some interpretation problems. Moreover, since publishing the law, the first statement of the ministry and the tax office came to light, and due to these, the questions of practical application seem to decrease. However, several practical questions remained unanswered.
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