An example is an advertisement considered as inappropriate and banned by anti-monopoly authorities.
The court may take a taxpayer’s side in other cases, too. Thus, a coal-mining firm repaired a public roadway from
its own resources. The Court rejected the tax authorities’ argument that the company does not own the road, and
decided that the costs had been economically reasonable because the company’s operations would be impossible
without the road repairing (see decision of Federal Commercial Court of the Far East District on 06.02.2009 No.
Ɏ03-6187/2008).