We would like to draw your attention to the Ruling of the Arbitration Court of the North Caucasus region dated 09.03.2021 in case No. А20-1193 / 2020, since many of our customers have a similar kind of advertising,
The company in question has fully taken into account the costs of showing videos about its products. During the inspection arrears, penalties and fines were charged. In the inspectors’ opinion such costs should be normalized, since:
– advertising on the trading floor is not an outdoor advertising;
– the organization that broadcasted the videos is not mass media.
The court sided with the company. The fact that the monitors are located inside stores does not prevent from recognizing the costs in full. Cost accounting based on where advertisements are placed (outside or inside) leads to unequal taxation. The court referred to the Supreme Court of the Russian Federation, which not allowed to ration spending on advertising on transport.
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