THE TAXES ON ADVERTISING ACCORDING
TO THE ROMANIAN FISCAL CODE. LEGAL REGIME
THE TAXES ON ADVERTISING ACCORDING
TO THE ROMANIAN FISCAL CODE. LEGAL REGIME
Author(s): Rada Postolache, Emilian Alexandru BuleaSubject(s): Commercial Law
Published by: Editura Bibliotheca
Keywords: outdoor advertising; advertising means; contract for advertising services; budget income;
Summary/Abstract: The present work shall discuss the local taxes applied for the use of the advertising and commercial related means, with their two types: the tax for the advertising and commercials services; the tax for the display with a commercial and advertising purpose. Our main objective is to establish their legal regime, on the basis of their constituent elements regulated by law. The documents which shall be used for support are the special provisions allocated to the two taxes by the Fiscal Code (art. 477 and 478), but also the provisions related to the outdoor advertising contained by the Law No. 185/2013 on the placement and authorization of advertising means.
Journal: Valahia University Law Study
- Issue Year: 2017
- Issue No: SI
- Page Range: 145-152
- Page Count: 8
- Language: English
