Art. 52

(Art. 25 para. 2 let. a no 9 VAT Act)

1. Printed and electronic products have advertising character if their content is clearly designed to promote the business activity of the publisher or of a third party behind the publisher.
2. Third parties behind a publisher are:
   1. persons and businesses, on whose behalf the publisher acts; or
   2. other persons closely related to the publisher within the meaning of Article 3 letter h VAT Act.
3. Advertising is both direct advertising, such as advertisements, and indirect advertising, such as advertorials or infomercials.