I know that there is no tax on prizes up to €42, but that doesn't stop newspaper companies from insisting on a tax number for every crossword (all honour to the exceptions, e.g. Nedeljski, which asks for a number once you've been drawn). I suggest that the requirement for a tax number for crosswords where the prizes are of a small value or no value at all should be abolished. It should just say "practical prize" or book prize-with no indication of value.  Given that newspapers require a tax number and such a prize is then included in income tax, this does not seem fair to me. In the case of a lottery, up to a value of EUR 300, you pay no tax on the payment, you do not give any tax number. Why then pay tax on a book that might be worth 18, or a promotional umbrella, or some other promotional product of a company?  We already have a cost of buying a newspaper and a postcard, a stamp (and probably the state gets something from the stamp). The chances of being drawn so many times in a year that we reach €300, as in the lottery, are minimal. An acquaintance of mine won a prize of 60 euro (a subscription to a newspaper) and they added this to his income tax and it would not have mattered if he had not won the prize as he therefore paid more income tax because he "fell" into a higher bracket.  
 Besides, the data, with our addresses and tax, is probably rolling around in some rubbish bin when the draw is over.