{"id":858,"date":"2016-06-21T17:15:50","date_gmt":"2016-06-21T17:15:50","guid":{"rendered":"http:\/\/leadell.newton.ee\/?p=858"},"modified":"2017-03-27T09:19:10","modified_gmt":"2017-03-27T09:19:10","slug":"article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste","status":"publish","type":"post","link":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/","title":{"rendered":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste"},"content":{"rendered":"<p>On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law\u00a0<a href=\"http:\/\/apilv.ee\/en\/team\/jaak-siim\/\">Jaak Siim<\/a><strong>\u00a0<\/strong>and<strong>\u00a0<\/strong>Epp Lumiste\u00a0was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev.<\/p>\n<p>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.<\/p>\n<p>The article in Estonian can be read\u00a0<a href=\"http:\/\/www.raamatupidaja.ee\/uudised\/2016\/06\/16\/mida-peab-teadma-reklaamimaksust\">here<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law\u00a0Jaak Siim\u00a0and\u00a0Epp Lumiste\u00a0was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[74,35],"tags":[],"class_list":["post-858","post","type-post","status-publish","format-standard","hentry","category-all","category-regulatory-compliance"],"better_featured_image":null,"acf":{"choose_news_feed":{"term_id":35,"name":"Regulatory &amp; compliance","slug":"regulatory-compliance","term_group":0,"term_taxonomy_id":35,"taxonomy":"category","description":"","parent":0,"count":17,"filter":"raw","term_order":"15"},"add_images":false},"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.8 - aioseo.com -->\n\t<meta name=\"description\" content=\"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"LEADELL\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.8\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"LEADELL Pilv - We are among leading law firms in the Baltic countries providing services to business clients\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv\" \/>\n\t\t<meta property=\"og:description\" content=\"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2016-06-21T17:15:50+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2017-03-27T09:19:10+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv\" \/>\n\t\t<meta name=\"twitter:description\" content=\"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#blogposting\",\"name\":\"Article \\u201eWhat to Know about Advertising Tax?\\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv\",\"headline\":\"Article \\u201eWhat to Know about Advertising Tax?\\u201c by Jaak Siim and Epp Lumiste\",\"author\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/author\\\/leadell\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#organization\"},\"datePublished\":\"2016-06-21T17:15:50+00:00\",\"dateModified\":\"2017-03-27T09:19:10+00:00\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#webpage\"},\"articleSection\":\"All, Regulatory &amp; compliance\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/leadell.ee\\\/en\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/category\\\/all\\\/#listItem\",\"name\":\"All\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/category\\\/all\\\/#listItem\",\"position\":2,\"name\":\"All\",\"item\":\"https:\\\/\\\/leadell.ee\\\/en\\\/category\\\/all\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#listItem\",\"name\":\"Article \\u201eWhat to Know about Advertising Tax?\\u201c by Jaak Siim and Epp Lumiste\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#listItem\",\"position\":3,\"name\":\"Article \\u201eWhat to Know about Advertising Tax?\\u201c by Jaak Siim and Epp Lumiste\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/category\\\/all\\\/#listItem\",\"name\":\"All\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#organization\",\"name\":\"LEADELL Pilv\",\"description\":\"We are among leading law firms in the Baltic countries providing services to business clients\",\"url\":\"https:\\\/\\\/leadell.ee\\\/en\\\/\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/author\\\/leadell\\\/#author\",\"url\":\"https:\\\/\\\/leadell.ee\\\/en\\\/author\\\/leadell\\\/\",\"name\":\"LEADELL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#webpage\",\"url\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/\",\"name\":\"Article \\u201eWhat to Know about Advertising Tax?\\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv\",\"description\":\"On 16 June 2016 the article \\u201eWhat to Know about Advertising Tax?\\u201c by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily \\u00c4rip\\u00e4ev. 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\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/author\\\/leadell\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/author\\\/leadell\\\/#author\"},\"datePublished\":\"2016-06-21T17:15:50+00:00\",\"dateModified\":\"2017-03-27T09:19:10+00:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/leadell.ee\\\/en\\\/\",\"name\":\"LEADELL Pilv\",\"description\":\"We are among leading law firms in the Baltic countries providing services to business clients\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv","description":"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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","canonical_url":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#blogposting","name":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv","headline":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste","author":{"@id":"https:\/\/leadell.ee\/en\/author\/leadell\/#author"},"publisher":{"@id":"https:\/\/leadell.ee\/en\/#organization"},"datePublished":"2016-06-21T17:15:50+00:00","dateModified":"2017-03-27T09:19:10+00:00","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#webpage"},"isPartOf":{"@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#webpage"},"articleSection":"All, Regulatory &amp; compliance"},{"@type":"BreadcrumbList","@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/leadell.ee\/en\/#listItem","position":1,"name":"Home","item":"https:\/\/leadell.ee\/en\/","nextItem":{"@type":"ListItem","@id":"https:\/\/leadell.ee\/en\/category\/all\/#listItem","name":"All"}},{"@type":"ListItem","@id":"https:\/\/leadell.ee\/en\/category\/all\/#listItem","position":2,"name":"All","item":"https:\/\/leadell.ee\/en\/category\/all\/","nextItem":{"@type":"ListItem","@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#listItem","name":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste"},"previousItem":{"@type":"ListItem","@id":"https:\/\/leadell.ee\/en\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#listItem","position":3,"name":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste","previousItem":{"@type":"ListItem","@id":"https:\/\/leadell.ee\/en\/category\/all\/#listItem","name":"All"}}]},{"@type":"Organization","@id":"https:\/\/leadell.ee\/en\/#organization","name":"LEADELL Pilv","description":"We are among leading law firms in the Baltic countries providing services to business clients","url":"https:\/\/leadell.ee\/en\/"},{"@type":"Person","@id":"https:\/\/leadell.ee\/en\/author\/leadell\/#author","url":"https:\/\/leadell.ee\/en\/author\/leadell\/","name":"LEADELL"},{"@type":"WebPage","@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#webpage","url":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/","name":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv","description":"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/leadell.ee\/en\/#website"},"breadcrumb":{"@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#breadcrumblist"},"author":{"@id":"https:\/\/leadell.ee\/en\/author\/leadell\/#author"},"creator":{"@id":"https:\/\/leadell.ee\/en\/author\/leadell\/#author"},"datePublished":"2016-06-21T17:15:50+00:00","dateModified":"2017-03-27T09:19:10+00:00"},{"@type":"WebSite","@id":"https:\/\/leadell.ee\/en\/#website","url":"https:\/\/leadell.ee\/en\/","name":"LEADELL Pilv","description":"We are among leading law firms in the Baltic countries providing services to business clients","inLanguage":"en-US","publisher":{"@id":"https:\/\/leadell.ee\/en\/#organization"}}]},"og:locale":"en_US","og:site_name":"LEADELL Pilv - We are among leading law firms in the Baltic countries providing services to business clients","og:type":"article","og:title":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv","og:description":"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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","og:url":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/","article:published_time":"2016-06-21T17:15:50+00:00","article:modified_time":"2017-03-27T09:19:10+00:00","twitter:card":"summary_large_image","twitter:title":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv","twitter:description":"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law Jaak Siim and Epp Lumiste was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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"},"aioseo_meta_data":{"post_id":"858","title":null,"description":null,"keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2024-04-15 10:07:34","updated":"2025-06-19 12:25:29","seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/leadell.ee\/en\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/leadell.ee\/en\/category\/all\/\" title=\"All\">All<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tArticle \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/leadell.ee\/en\/"},{"label":"All","link":"https:\/\/leadell.ee\/en\/category\/all\/"},{"label":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste","link":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/"}],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv\" \/>\n<meta property=\"og:description\" content=\"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law\u00a0Jaak Siim\u00a0and\u00a0Epp Lumiste\u00a0was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/\" \/>\n<meta property=\"og:site_name\" content=\"LEADELL Pilv\" \/>\n<meta property=\"article:published_time\" content=\"2016-06-21T17:15:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-03-27T09:19:10+00:00\" \/>\n<meta name=\"author\" content=\"LEADELL\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"LEADELL\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/\"},\"author\":{\"name\":\"LEADELL\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#\\\/schema\\\/person\\\/ed7d82de0b284bef7bbbb7830d2600c4\"},\"headline\":\"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste\",\"datePublished\":\"2016-06-21T17:15:50+00:00\",\"dateModified\":\"2017-03-27T09:19:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/\"},\"wordCount\":113,\"commentCount\":0,\"articleSection\":[\"All\",\"Regulatory &amp; compliance\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/\",\"url\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/\",\"name\":\"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#website\"},\"datePublished\":\"2016-06-21T17:15:50+00:00\",\"dateModified\":\"2017-03-27T09:19:10+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#\\\/schema\\\/person\\\/ed7d82de0b284bef7bbbb7830d2600c4\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/leadell.ee\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/leadell.ee\\\/en\\\/\",\"name\":\"LEADELL Pilv\",\"description\":\"We are among leading law firms in the Baltic countries providing services to business clients\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/leadell.ee\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/leadell.ee\\\/en\\\/#\\\/schema\\\/person\\\/ed7d82de0b284bef7bbbb7830d2600c4\",\"name\":\"LEADELL\",\"url\":\"https:\\\/\\\/leadell.ee\\\/en\\\/author\\\/leadell\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/","og_locale":"en_US","og_type":"article","og_title":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv","og_description":"On 16 June 2016 the article \u201eWhat to Know about Advertising Tax?\u201c by attorneys-at-law\u00a0Jaak Siim\u00a0and\u00a0Epp Lumiste\u00a0was published in the web portal Raamatupidaja.ee of the business daily \u00c4rip\u00e4ev. 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","og_url":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/","og_site_name":"LEADELL Pilv","article_published_time":"2016-06-21T17:15:50+00:00","article_modified_time":"2017-03-27T09:19:10+00:00","author":"LEADELL","twitter_card":"summary_large_image","twitter_misc":{"Written by":"LEADELL","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#article","isPartOf":{"@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/"},"author":{"name":"LEADELL","@id":"https:\/\/leadell.ee\/en\/#\/schema\/person\/ed7d82de0b284bef7bbbb7830d2600c4"},"headline":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste","datePublished":"2016-06-21T17:15:50+00:00","dateModified":"2017-03-27T09:19:10+00:00","mainEntityOfPage":{"@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/"},"wordCount":113,"commentCount":0,"articleSection":["All","Regulatory &amp; compliance"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/","url":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/","name":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste - LEADELL Pilv","isPartOf":{"@id":"https:\/\/leadell.ee\/en\/#website"},"datePublished":"2016-06-21T17:15:50+00:00","dateModified":"2017-03-27T09:19:10+00:00","author":{"@id":"https:\/\/leadell.ee\/en\/#\/schema\/person\/ed7d82de0b284bef7bbbb7830d2600c4"},"breadcrumb":{"@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leadell.ee\/en\/article-what-to-know-about-advertising-tax-by-jaak-siim-and-epp-lumiste\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leadell.ee\/en\/"},{"@type":"ListItem","position":2,"name":"Article \u201eWhat to Know about Advertising Tax?\u201c by Jaak Siim and Epp Lumiste"}]},{"@type":"WebSite","@id":"https:\/\/leadell.ee\/en\/#website","url":"https:\/\/leadell.ee\/en\/","name":"LEADELL Pilv","description":"We are among leading law firms in the Baltic countries providing services to business clients","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leadell.ee\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/leadell.ee\/en\/#\/schema\/person\/ed7d82de0b284bef7bbbb7830d2600c4","name":"LEADELL","url":"https:\/\/leadell.ee\/en\/author\/leadell\/"}]}},"_links":{"self":[{"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/posts\/858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/comments?post=858"}],"version-history":[{"count":2,"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/posts\/858\/revisions"}],"predecessor-version":[{"id":3333,"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/posts\/858\/revisions\/3333"}],"wp:attachment":[{"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/media?parent=858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/categories?post=858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leadell.ee\/en\/wp-json\/wp\/v2\/tags?post=858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}