The Supreme Tax Court has decided that the expenses incurred by a special outdoor advertising agency for the provision of advertising media by corresponding advertising media providers (out-of-home advertising) did not meet the requirements for trade tax add-back pursuant to Section 8 no. 1 letters f or d Trade Tax Act.
The Supreme Tax Court has asked the ECJ to rule on the effects of a discount offered by a travel agency to its customers on its taxable commission paid by tour operators, hotels and other service providers.
