CELEX: 62017TA0020
Language: en
Date: 2019-06-27 00:00:00
Title: Case T-20/17: Judgment of the General Court of 27 June 2019 — Hungary v Commission (State aid — Hungarian tax on the turnover from the broadcasting or publication of advertisements — Progressivity of tax rates — Deduction from the basis of assessment of the tax of 50 % of the losses carried forward for companies not generating a profit in 2013 — Decision characterising the measures as aid incompatible with the internal market and ordering its recovery — Concept of State aid — Condition relating to selectivity)

26.8.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 288/45
            
         
      Judgment of the General Court of 27 June 2019 — Hungary v Commission
      (Case T-20/17) (1)
      
      (State aid - Hungarian tax on the turnover from the broadcasting or publication of advertisements - Progressivity of tax rates - Deduction from the basis of assessment of the tax of 50 % of the losses carried forward for companies not generating a profit in 2013 - Decision characterising the measures as aid incompatible with the internal market and ordering its recovery - Concept of State aid - Condition relating to selectivity)
      (2019/C 288/57)
      Language of the case: Hungarian
      
         Parties
      
      
         Applicant: Hungary (represented by: M.-Z. Fehér, G. Koós and E.-Zs. Tóth, Agents)
      
         Defendant: European Commission (represented by: V. Bottka and P.-J. Loewenthal, Agents)
      
         Intervener in support of the applicant: Republic of Poland (represented by: B. Majczyna, M. Rzotkiewicz and A. Kramarczyk-Szaładzińska, Agents)
      
         Re:
      
      Application pursuant to Article 263 TFEU seeking annulment of Commission Decision (EU) 2017/329 of 4 November 2016 on the measure SA.39235 (2015/C) (ex 2015/NN) implemented by Hungary on the taxation of advertisement turnover (OJ 2017 L 49, p. 36).
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  
                     Annuls Commission Decision (EU) 2017/329 of 4 November 2016 on the measure SA.39235 (2015/C) (ex 2015/NN) implemented by Hungary on the taxation of advertisement turnover;
                  
               
            
                  2.
               
               
                  
                     Orders the European Commission to bear its own costs and to pay those incurred by Hungary, including those relating to the proceedings for interim measures;
                  
               
            
                  3.
               
               
                  
                     Orders the Republic of Poland to bear its own costs.
                  
               
            
         (1)  OJ C 78, 13.3.2017.