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Services for the production and placement of advertising material on transport be subject to rationing

News - Legal advice 28.01.2019 at 08:28

News - Legal advice


for the production and placement of advertising materials in the future

placed on the trolley, be subject to rationing to the extent that a

in excess of 1% of the proceeds from the sale (the decision of the Arbitral Tribunal

, Moscow district dated December 28, 2018 No. F05-21855/18 in case No.


a legal entity considered that in the absence

in the legislation of the Russian Federation definition of outdoor advertising costs

production of promotional materials (banners) can be normalized and

to take into account as other expenses for promotion of products. In support of the

its position, the society referred to the provisions of par. 3 clause 4 of article 264

Tax code, article 19 of the Federal law from March 13, 2006 No.

38-FZ "On advertising" (hereinafter the law on advertising). In the future, made

banners were placed on the trolley. These services were paid

separately. The court of first instance sided with the taxpayer,

however, the courts of appeal and cassation instances have supported the tax

on. The court of cassation indicated that the legislator distinguishes between external

advertising and advertising on vehicles (article 19-20 of the law on

the advertisement).

the Difference lies in the fact that outdoor advertising

placed on advertising design stable territorial

use (for example, a Billboard on the stopping points of the movement

public transport). Therefore, do not apply to those services

production promotional materials for placement on transport

tools and services and applying to the transportation advertising image.