list of contributors - GALA

According to this regulation Advertising Services are “all the activities
tending to create, to design, to devise, to interpret, to publish or to divulge
ads, notices, commercials or radio spots, in order to disclose to consumers or
the public through the different mass media, such as radio, press, magazines,
television or other like media movies, fences or posters. Also the sale or rent
of spaces for advertising messages.
Likewise, services rendered by Advertising Agencies are considered
publicity, such as:
Creation of messages, campaigns and advertising pieces, market survey of
the product or service, direction of programs and librettists for a commercial
or message, analysis and advising in the advertising strategies, development
of media plan, etc.
Advertising service is subject to V.A.T. in the cases explicitly indicated in the
law. Rates are variable depending on sales amounts.
Comments: It is very important to be clear on when a publication can be considered
advertising since the situation regarding the V.A.T. is completely different.
The publications are exempt or free of V.A.T. if they have cultural or artistic
purposes. On the contrary, advertising is subject to this tax.
5. Legislation Resolution
Topic: Deceptive Advertising
Who: Superintendency of Industry and Commerce
When: November, 2004
What Happened: Superintendency of Industry and Commerce determined that five of the
biggest supermarkets induced into error the consumers offering promotions
that were not as they showed.
In one of the supermarkets one consumer bought a promotion of beers “pay
5 take 6”. The consumer divided the price paid into the number of beers and
realized that he paid for all of them and none was free.
A consumer informed the Superintendency that other supermarkets did not
respect a promotion of 15% off in famous trademark soap.
Another consumer did not receive a free recipient for buying a cake that was
offered.
Besides the Superintendency found three additional cases of products that
had a price stamped and in the till the supermarket changed to other price.
In consequence the Superintendency ordered the supermarkets to pay high
fines and to adopt measures in order to sort the situations out.
Comments: These measures taken by the Superintendency are very important because it
is very common for the supermarkets to abuse consumers and to deceive the
consumers because they do not put enough attention to promotions or prices.
6. Legislation Doctrine
Topic: Difference between advertising and simple information
Who: Superintendency of Industry and Commerce
When: February, 2005
What Happened: The law of Consumers Protection does not establish a difference between