FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Hungary also notes that in practice, any company can be transformed into a corporate group. According to previous Commission practice, making a benefit subject to a certain shareholding is not a sufficient reason to consider a measure selective [17].
Hungarian: Magyarország megjegyzi továbbá, hogy a gyakorlatban bármelyik vállalkozás képes vállalatcsoporttá alakulni, továbbá hogy egy adott kedvezmény bizonyos részvényhányadhoz kötése a Bizottság korábbi gyakorlata szerint nem volt elegendő ok arra, hogy az intézkedés szelektívnek minősüljön.
English: The concept of State aid does not apply, however, to State support measures, which differentiate between undertakings where that differentiation arises from the nature or overall structure of the system of which they form part. As explained in the Commission’s notice on the application of the State aid rules to measures relating to direct business taxation (‘the fiscal notice’) [37], some conditions may be justified by objective differences between taxpayers.
Italian: Il concetto di aiuto di Stato non si applica tuttavia alle misure di sostegno statale che differenziano tra imprese in cui tale differenziazione deriva dalla natura o dalla struttura del sistema di cui fanno parte; ad esempio nella comunicazione della Commissione sull’applicazione delle norme relative agli aiuti di Stato alle misure di tassazione diretta delle imprese («la comunicazione fiscale») [37] alcune condizioni possono essere giustificate da differenze oggettive tra soggetti di imposta.
Swedish: Begreppet statligt stöd gäller emellertid inte för statliga stödåtgärder där det görs en åtskillnad mellan företag, och där åtskillnaden härrör från karaktären hos eller den övergripande strukturen i det system som de ingår i. Såsom förklaras i kommissionens meddelande om tillämpningen av reglerna om statligt stöd på åtgärder som omfattar direkt beskattning av företag (meddelandet om direkt beskattning av företag) [37], kan vissa villkor vara berättigade p.g.a. objektiva skillnader mellan skattebetalare.
English: In point 23 of its fiscal notice, the Commission indicates that ‘the differential nature of some measures does not necessarily mean that they must be considered to be State aid. This is the case with measures whose economic rationale makes them necessary to the functioning and effectiveness of the tax system.
Lithuanian: Fiskalinio pranešimo 23 dalyje Komisija pažymi, kad „nors kai kurios priemonės taikomos diferencijuotai, tai nebūtinai reiškia, kad jos turi būti laikomos valstybės pagalba, pavyzdžiui, priemonės, kurios dėl savo ekonominio pagrindo yra būtinos mokesčių sistemos veikimui ir veiksmingumui.
English: Recovery would be unfounded and especially unjust for groups. It would result in additional tax liabilities for certain group members, while companies that have ceased to exist or are now outside the group would receive a certain amount of tax back.
Portuguese: A recuperação seria infundada e especialmente injusta para os grupos, pois acarretaria obrigações fiscais adicionais para certos membros do grupo, enquanto as empresas que tivessem deixado de existir ou saído do grupo recuperariam uma parte do imposto pago.
Dutch: Terugvordering zou ongegrond zijn en bijzonder onrechtvaardig voor ondernemingsgroepen, en zou resulteren in hogere fiscale verplichtingen voor bepaalde groepsleden, terwijl ondernemingen die niet meer bestaan of thans geen deel meer uitmaken van de groep, een bepaald bedrag aan belastingen terug zouden krijgen.
English: The American Chamber of Commerce in Hungary (AmCham) considers that the measure constitutes a partial consolidation with respect to interest income. It is part of the normal system of taxation in Hungary.
Portuguese: A Câmara de Comércio Americana na Hungria (AmCham) considera que a medida constitui uma consolidação parcial no que respeita aos rendimentos de juros, fazendo parte do sistema normal de tributação da Hungria.
English: With respect to debt financing activities, related companies are not in a comparable legal and factual situation with unrelated companies. The reason is that related companies are not engaged in a merely commercial transaction, unlike unrelated companies, when they try to obtain loan or equity financing within the group.
Portuguese: No que respeita às actividades de financiamento da dívida, as empresas associada não estão numa situação jurídica e factual comparável à das empresas não associadas, porquanto, ao contrário do que acontece com as empresas não associadas, as empresas associadas não realizam uma transacção meramente comercial quando procuram obter financiamento através de capitais próprios ou através de empréstimos no interior do grupo.
English: The Commission agrees with this interpretation of Annex IV to the Act of Accession. Such an interpretation is confirmed by the wording of Article 1(b)(i) of the procedural regulation.
Portuguese: A Comissão concorda com esta interpretação do anexo IV do Acto de Adesão, que é confirmada pela redacção do artigo 1.o, alínea b), subalínea i), do Regulamento Processual.
English: The Hungarian government argues that the Commission should refrain from the recovery of the potential aid, since it would be contrary to a general principle of Community law, namely the principle of legitimate expectations. Hungary refers to the case law which has consistently held that ‘the right to rely on the principle of the protection of legitimate expectations extends to any person in a situation where a Community authority has caused him to entertain expectations which are justified.’
Slovak: Maďarská vláda argumentuje, že Komisia by nemala trvať na vrátení potenciálnej pomoci, keďže by to bolo v rozpore so všeobecnou zásadou práva Spoločenstva, konkrétne zásadou legitímnej dôvery.
Slovenian: Madžarska vlada trdi, da mora Komisija opustiti vračilo morebitne pomoči, ker bi bilo to v nasprotju s splošnim načelom zakonodaje Skupnosti, in sicer načelom upravičenih pričakovanj.
English: The determination of existing aid also must consider the remaining provisions under Article 1(b). According to AmCham, if the measure was State aid, it would be existing aid under Article 1(b)(iii) and Article 1(b)(v) of Regulation (EC) No 659/1999.
Swedish: I bedömningen av om det föreligger befintligt stöd måste man också beakta de andra bestämmelserna i artikel 1 b. Enligt AmCham skulle åtgärden, om den utgjorde statligt stöd, vara befintligt stöd i enlighet med artikel 1 b iii och 1 b v i förordning (EG) nr 659/1999.