Settlement of the tax on shows in the case of artistic events, sports competitions, or other entertainment activities*
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The tax return for establishing the tax on shows, in the case of artistic events, sports competitions or other entertainment activities.
In case the organizer of shows is represented by a person other than its legal representative, it is mandatory to also attach a power of attorney for the person designated to represent the taxpayer for submitting the application for registration of subscriptions/tickets for shows and the return regarding the situation of tickets/subscriptions sold, as well as the minutes for cancelling the series of unsold tickets or subscriptions.
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In the case of a dispute between the beneficiary and the competent authority, the common law provisions shall apply.
Competent entities
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