Under the name of advertising tax, a tax may be levied in the Netherlands by the municipality or public body for public announcements that are visible from the public road (Article 227 City Council or Article 59 FinBES). One should think about billboards and light boxes. It is only required that the advertisement be visible on the public road, implying that the tax is both due to advertising items above the local government as advertisements over private land. Therefore, the advertising tax differs from the so-called precision tax.
Municipal or Island TaxationFor the answer to questions such as the taxpayer, what is the subject of the tax, what is the taxable matter, what the tax measure is and the rate, the tax regulation of the relevant municipality or public body should be consulted (Article 217 City Council or Article 41 FinBES).
On January 11, 2011, the Arnhem court issued a ruling that a nameplate usually does not meet the requirements for the advertising tax. The conscious municipality used a lower limit of 0.1m for an "advertising expression". The nameplate in question was bigger, but the lettering on the nameplate was smaller. The court found that the blank part did not count. The municipality was unable to charge a bill on the nameplate. Advertising tax and freedom of services of the EC
The question has been asked whether the charging of an advertising tax is contrary to EC law. In particular, it was questioned whether a tax on outdoor advertising charged by the Italian municipality of Genoa in public space violated the freedom of services provided for in the EC Treaty. The Court of Justice of the European Communities has held that, in the case of taxation without distinction, and, in addition, the levy was of a minor nature, it was not possible to impede the freedom to provide services. See ECJ of 17 February 2005, No C-134/03 (Viacom). Note
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