Article „What to Know about Advertising Tax?“ by Jaak Siim and Epp Lumiste
On 16 June 2016 the article „What to Know about Advertising Tax?“ by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily Äripäev.
The article is covering the recent decision of the Supreme Court that clarified the object of the advertising tax. The authors analyse the legal basis for applying the advertising tax, disclose definitions regarding the type and place of advertisement and economic activity, and explain on the basis of the court decision the cases in which the advertisement is subject to taxation.
The article in Estonian can be read here.
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