BFG on advertising tax liability for "piggyback advertising" to personalised addressees

At "Huckepack advertising" A marketing campaign is attached to a already ongoing marketing campaign and does not cause any or at least significantly lower costs. In the pre- BFG the landing was successful Promotional brochures and catalogs from other companies den Product deliveries to the (private) End customers hoped to encourage these companies to purchase additional products from other companies as a result. The delivery company charged a fee to non-group companies for the delivery of these promotional materials. Fee Whereas companies belonging to the group were allowed to provide their advertising materials free of charge.

The proceedings before the BFG (GZ RV/1100555/2016 of 2 January 2019) had to resolve, among other things, the following questions, which were also relevant for the assessment and/or interpretation of the Advertising Disclosure Act What is important is:

• Does the supplement of advertising materials for delivered packages fall under the Advertising disclosure requirement?
• Are promotional services only taxable if they are provided to an unknown group of people to be delivered (and not in the form of addressed shipments)?
• Are compared to companies belonging to the group provided promotional services as not controllable Want to see self-promotion?

The BFG initially explained in its decision that printed promotional materials self Printing presses in the sense of § 1, paragraph 2, item 1 of the Advertising Sales Act, and thus constitute Process generally subject to tax It is. The one in Literature review The partly held view that only promotional services that are directed to a unknown group of people would be provided, the Advertising disclosure requirement are subject to, the BFG did not disclose. Also, regarding Direct advertising addressed personally If it comes to Advertising disclosure requirement, If this direct advertising is for a a larger audience (more than 50 people) Definitely Whether this group of people is known to the advertiser or not remains therefore without significance.

Interesting However, in this context, the BFG has the possibility of taking action in this matter. Revision approved by the VwGH Therefore, in a proceeding that may continue before the Supreme Court at any rate, there may be a (final) assessment of whether only to one Advertising directed at an unknown target group The Advertising levy is subject to and therefore personalized advertising, regardless of the size of the recipient circle, always from the Tax liability except would be.

With regard to the free of charge an Companies belonging to the group The BFG confirmed the existing jurisprudence that these services constitute advertising, Self-promotion are eligible to qualify and therefore Not The Advertising disclosure requirement are subject to.

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