natgillin/translations-raw huggingface dataset:
Fordel
As regards the measure's financing through State resources, where the result of a measure is that the State forgoes revenues which it would otherwise have to collect from an undertaking in normal circumstances, that condition is also fulfilled [5].
I henhold til Domstolenes retspraksis omfatter begrebet støtte ikke kun direkte begunstigelser, men også foranstaltninger, der på forskellige måder mindsker de betalinger, der normalt afholdes over en virksomheds budget [6].
In the present case, the Hungarian State waives resources it would otherwise have to collect from undertakings with a lower level of turnover (and thus smaller undertakings), if they had been subject to the same health contribution as undertakings with a higher level of turnover (and thus larger undertakings).
Der kan gives en fordel gennem forskellige lempelser af virksomhedens skattebyrde og især gennem en reduktion af den gældende skattesats, beskatningsgrundlaget eller i størrelsen af den skyldige afgift [7].
Advantage
Selv om skattenedsættelser ikke indebærer en direkte overførsel af midler fra staten, skaber de en fordel, fordi de giver den virksomhed, der nyder godt af nedsættelserne, en mere fordelagtig finansiel situation end andre skatteydere og medfører et tab af indtægter til staten [8].
According to the case-law of the Union Courts, the concept of aid embraces not only positive benefits, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking [6].
Det betyder, at virksomheder med lav omsætning (dvs. mindre virksomheder) beskattes til en væsentligt lavere gennemsnitssats end virksomheder med høj omsætning (dvs. større virksomheder).
An advantage may be granted through different types of reduction in a company's tax burden and, in particular, through a reduction in the applicable tax rate, taxable base or in the amount of the tax due [7].
Selektivitet
The progressive character of those rates has the effect that the percentage of tax levied on an undertaking's turnover increases progressively depending on the number of brackets within which that turnover falls.
I henhold til traktatens artikel 107, stk. 1, er en foranstaltning selektiv, hvis den begunstiger visse virksomheder eller produktion af visse varer.
This has the result that undertakings with low turnover (smaller undertakings) are taxed at a substantially lower average rate than undertakings with high turnover (larger undertakings).
Hvad skatteordninger angår, har Domstolen fastslået, at en foranstaltnings selektivitet principielt bør vurderes ved hjælp af en tretrinsanalyse [9].
Being taxed at this substantially lower average tax rate mitigates the charges that undertakings with low turnover have to bear as compared with undertakings with high turnover and therefore constitutes an advantage to the benefit of smaller undertakings over larger undertakings for the purposes of Article 107(1) of the Treaty.
For det første skal medlemsstatens normale eller almindelige skattesystem identificeres: »referencesystemet«.
Similarly, the possibility of reducing an undertaking's tax liability under the Act by up to 80 % in the case of investments carried out in the tax year constitutes an advantage for undertakings that have made such investments, since it reduces their tax base and thus their tax burden as compared with undertakings that cannot benefit from that reduction.
For det andet skal det fastslås, om en given foranstaltning udgør en undtagelse fra det pågældende system, i det omfang den skelner mellem økonomiske aktører, som i lyset af systemets iboende formål er i en sammenlignelig faktisk og juridisk situation.
Selectivity
Hvis den pågældende foranstaltning ikke udgør en undtagelse fra referencesystemet, er den ikke selektiv.
A measure is selective if it favours certain undertakings or the production of certain goods within the meaning of Article 107(1) of the Treaty.
Hvis den gør (og derfor prima facie er selektiv), skal det i analysens tredje trin fastslås, om undtagelsen kan begrundes i referenceskattesystemets karakter eller indre logik [10].
For fiscal schemes the Court of Justice has established that the selectivity of the measure should in principle be assessed by means of a three-step analysis [9].
Hvis en umiddelbart selektiv foranstaltning kan begrundes i referencesystemets karakter eller indre logik, kan den ikke betragtes som selektiv og falder derfor uden for traktatens artikel 107, stk. 1.
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
Referencesystem
Second, it should be determined whether a given measure constitutes a derogation from that system in so far as it differentiates between economic operators who, in light of the objectives intrinsic to the system, are in a comparable factual and legal situation.
I den foreliggende sag er referencesystemet de særlige sundhedsbidrag, som virksomhederne skal betale på grundlag af deres omsætning fra aktiviteter inden for produktion af og handel med tobaksvarer i Ungarn.
If the measure in question does not constitute a derogation from the reference system, it is not selective.
Kommissionen finder ikke, at sundhedsbidragets progressive satsstruktur passer ind i dette referencesystem.
If it does (and therefore is prima facie selective), it must be established, in the third step of the analysis, whether the derogatory measure is justified by the nature or the general scheme of the reference tax system [10].
Domstolen har fastslået [11], at det ikke altid er tilstrækkeligt at begrænse selektivitetsanalysen til, om en foranstaltning afviger fra referencesystemet, som det er fastlagt af medlemsstaten.
If a prima facie selective measure is justified by the nature or the general scheme of the system, it will not be considered selective and it will thus fall outside the scope of Article 107(1) of the Treaty.
Det er også nødvendigt at vurdere, om medlemsstaten har udviklet et konsekvent system, eller om det tværtimod indebærer en vilkårlig eller skævvridende begunstigelse af visse virksomheder.
System of reference
I stedet for at fastlægge overordnede regler, der gælder alle virksomheder, og hvortil der indføres en undtagelse for visse virksomheder, kunne medlemsstaten opnå det samme resultat, og således omgå reglerne om statsstøtte, ved at justere eller kombinere reglerne således, at anvendelsen heraf resulterer i forskellige grundlag for forskellige virksomheder [12].
In the present case, the reference system is the application of a special health contribution on undertakings in respect of the turnover they derive from the production and trade of tobacco products in Hungary.
Det er her særligt vigtigt at erindre om, at Domstolen i sin retspraksis konsekvent har fastslået, at traktatens artikel 107, stk. 1, ikke sondrer mellem statsstøttens årsager eller formål, men definerer dem i relation til deres virkning og dermed uafhængigt af de anvendte metoder [13].
The Commission does not consider that the progressive rate structure of the health contribution can form a part of that reference system.
En fast afgiftsstruktur på grundlag af den årlige omsætning fra produktion af og handel med tobaksvarer i Ungarn ville være en hensigtsmæssig måde at finansiere sundhedsvæsenet på, hvorimod den progressive afgiftsstruktur, som loven indfører, forekommer at være bevidst udformet til at begunstige visse virksomheder frem for andre.
As the Court of Justice has held [11], it is not always sufficient to confine the selectivity analysis to whether a measure derogates from the reference system as defined by the Member State.
Da virksomhederne beskattes efter forskellige satser, kan Kommissionen ikke udpege én enkelt referencesats for sundhedsbidragene.
It is also necessary to evaluate whether the boundaries of that system have been designed by the Member State in a consistent manner or, conversely, in a clearly arbitrary or biased way, so as to favour certain undertakings over others.
Ungarn har heller ikke kunnet pege på nogen specifik sats som reference- eller »normal«-satsen og har heller ikke forklaret, hvilke særlige omstændigheder der kan begrunde højere satser for virksomheder med høj omsætning og lavere satser for virksomheder med mindre omsætning.
Otherwise, instead of laying down general rules applying to all undertakings from which a derogation is made for certain undertakings, the Member State could achieve the same result, sidestepping the State aid rules, by adjusting and combining its rules in such a way that their very application results in a different burden for different undertakings [12].
Lovens progressive satsstruktur indebærer derfor, at forskellige virksomheder beskattes forskelligt (udtrykt som andel af deres samlede årlige omsætning) afhængigt af deres størrelse, da en virksomheds omsætning til en vis grad hænger sammen med virksomhedens størrelse.
It is particularly important to recall in that respect that the Court of Justice has consistently held that Article 107(1) of the Treaty does not distinguish between measures of State intervention by reference to their causes or their aims, but defines them in relation to their effects, and thus independently of the techniques used [13].
På den baggrund er det Kommissionens vurdering, at alle de erhvervsdrivende, der skal betale sundhedsbidraget, befinder sig i en sammenlignelig juridisk og faktuel situation, uafhængigt af deres omsætning, og at Ungarn ikke har givet en overbevisende begrundelse for forskelsbehandlingen af den type virksomheder, når det drejer sig om opkrævning af sundhedsbidraget.
Consequently, a different average tax rate applies to undertakings subject to the health contribution depending on the level of their turnover (whether it surpasses the thresholds laid down by the Act).
Kommissionen henviser i den forbindelse til betragtning 42-48 nedenfor.
Because each company is taxed at a different rate, it is not possible for the Commission to identify one single reference rate in the health contribution.
Ungarn har altså bevidst udformet sundhedsbidraget således, at det vilkårligt begunstiger visse virksomheder, nemlig dem med en lavere omsætning (dvs. mindre virksomheder), og stiller andre virksomheder ringere, nemlig de større [14].
Hungary also did not present any specific rate as the reference rate or ‘normal’ rate and also did not explain why a higher rate would be justified by exceptional circumstances for undertakings with a high level of turnover, nor why lower rates should apply to undertakings with lower levels of turnover.
Referencesystemet er derfor i sin konstruktion selektivt på en måde, der ikke er berettiget i lyset af målsætningen for sundhedsbidraget, nemlig at finansiere det ungarske sundhedssystem.
The effect of the progressive rate structure introduced by the Act is therefore that different undertakings pay different levels of taxation (expressed as a proportion of their overall annual turnover) depending on their size, since the amount of turnover achieved by an undertaking correlates to a certain extent with the size of that undertaking.
Det relevante referencesystem i den foreliggende sag må derfor være et sundhedsbidrag, der pålægges virksomheder i Ungarn på grundlag af deres omsætning, uden indførelsen af en progressiv satsstruktur.
However, the stated objective of the health contribution is to collect funds for the health care system and increase the quality of health services in Hungary in the light of the fact that smoking plays a prominent role in the development of numerous diseases and significantly contributes to increased health expenses.
Afvigelser fra referencesystemet
The Commission considers that the progressive rate structure of the health contribution does not mirror the relationship between the generation of negative effects on health by the traders and producers of tobacco products and their turnover.
Som næste skridt er det nødvendigt at fastslå, om foranstaltningen afviger fra referencesystemet til fordel for bestemte virksomheder, som i lyset af referencesystemets iboende formål befinder sig i en sammenlignelig faktisk og juridisk situation.
In the light of that objective, the Commission considers all operators subject to the health contribution to be in a comparable legal and factual situation, regardless of their level of turnover, and Hungary has advanced no convincing justification to discriminate between those types of undertakings when it comes to levying the health contribution.
Det fremgår af betragtning 31, at sundhedsbidragsafgiftens iboende formål er at finansiere sundhedsvæsenet og øge kvaliteten af Ungarns sundhedsordninger.
The Commission refers, in this regard, to recitals 42 to 48 below.
Det fremgår yderligere af betragtning 34, at alle aktører, der er involveret i produktion af og handel med tobaksvarer, i lyset af referencesystemets iboende formål bør anses for at befinde sig i en sammenlignelig juridisk og faktuel situation, uanset deres størrelse og størrelsen af deres omsætning.
Hungary has therefore deliberately designed the health contribution in such a manner as to arbitrarily favour certain undertakings, namely those with a lower level of turnover (and thus smaller undertakings), and disadvantage others, namely larger undertakings [14].
Progressiviteten i sundhedsbidragssatsen fører derfor til forskelsbehandling mellem virksomheder, der er aktive inden for produktion af og handel med tobaksvarer i Ungarn baseret på deres størrelse.
The reference system is therefore selective by design in a way that is not justified in the light of the objective of the health contribution, which is to collect funds for the Hungarian health system.
Satsernes progression betyder, at virksomheder med en omsætning i de lave kategorier skal betale betydeligt lavere marginalskat end virksomheder med en omsætning i de høje kategorier.
Consequently, the appropriate reference system in the present case is the imposition of a health contribution on undertakings operating in Hungary based on their turnover, without the progressive rate structure being a part of that system.
Det betyder, at virksomheder med lav omsætning både skal betale betydeligt lavere marginalskat og betydeligt lavere gennemsnitlig skat end virksomheder med en høj omsætning, og de beskattes derfor langt mindre af de samme aktiviteter.
Derogation from the system of reference
Derfor mener Kommissionen, at den progressive satsstruktur, loven indebærer, afviger fra et referencesystem, der består i at pålægge alle aktører involveret i produktion af og handel med tobaksvarer i Ungarn et sundhedsbidrag, til fordel for virksomheder med lavere omsætning.
As a second step, it is necessary to determine whether the measure derogates from the reference system in favour of certain undertakings which are in a similar factual and legal situation in the light of the intrinsic objective of the system of reference.
På samme måde betyder lovens mulighed for at nedbringe en virksomheds afgiftstilsvar med op til 80 % på grundlag af investeringer, at der forskelsbehandles mellem virksomheder, der investerer, og virksomheder, der ikke investerer.
As explained in recital 31, the intrinsic objective of the health contribution tax is to fund the health care system and increase the quality of health care services in Hungary.
Set i lyset af sundhedsbidragsafgiftens iboende formål som beskrevet ovenfor befinder virksomheder, der har foretaget investeringer, sig i en sammenlignelig faktisk og juridisk situation som virksomheder, der ikke har foretaget investeringer, eftersom det forhold at en virksomhed foretager investeringer eller ej på ingen måde indvirker på de negative sundhedsvirkninger, som rygning forårsager.
As further explained in recital 34, all operators involved in the production and trade of tobacco products should be considered to be in a comparable legal and factual situation in the light of that objective, regardless of their size and the level of their turnover.
Tværtimod synes muligheden for at reducere en virksomheds afgiftstilsvar på grundlag af investeringer, der skal styrke virksomhedens produktion og konkurrenceevne, at være i direkte modstrid med sundhedsbidragsafgiftens iboende formål.
The progressivity of the health contribution rate structure therefore creates a differentiation amongst undertakings carrying on the activity of production of and trade in tobacco products in Hungary based on their size.
Kommissionen finder derfor, at lovens bestemmelser om at reducere afgiften på grundlag af investeringer forskelsbehandler mellem virksomheder, der i lyset af sundhedsbidragets iboende formål befinder sig i en sammenlignelig faktuel og juridisk situation, og derfor afviger fra referencesystemet.
Indeed, due to the progressive character of the rates laid down by the Act, undertakings with turnover falling in lower brackets are subject to substantially lower taxation than undertakings with turnover falling in higher brackets.
Derfor betragter Kommissionen foranstaltningerne som åbenlyst selektive.
This has the result that undertakings with low turnover are subject to both substantially lower marginal tax rates and substantially lower average tax rates as compared with undertakings with high levels of turnover, and therefore to substantially lower taxation for the same activities.
Begrundelse
Hence, the Commission considers that the progressive rate structure introduced by the Act derogates from the reference system consisting in the imposition of a health contribution on all operators involved in the production of and trade in tobacco products in Hungary in favour of undertakings with lower turnover.
En foranstaltning, der fraviger fra referencesystemet, er ikke selektiv, hvis den kan berettiges med systemets karakter og iboende formål.
Similarly, the possibility of reducing an undertaking's tax liability under the Act by up to 80 % in the case of investment differentiates between undertakings that have made investments and undertakings that have not made investments.
Dette er tilfældet, hvis den er resultatet af iboende mekanismer, der er nødvendige, for at systemet fungerer effektivt [15].
However, in the light of the intrinsic objective of the health contribution tax identified above, undertakings that have made investments and undertakings that have not made investments are in a comparable factual and legal situation, since the fact that an undertaking makes investments does nothing to reduce the negative externalities caused by smoking.
Det påhviler medlemsstaterne at give en sådan begrundelse.
Quite the contrary, the possibility of reducing an undertaking's tax liability in the case of investments, which aims at increasing the production and trading capacity of the undertaking, appears to be inconsistent with the intrinsic objective of the health contribution tax.
Medlemsstaterne kan her ikke anvende eksterne politiske målsætninger — f.eks. regional-, miljø- eller industripolitiske målsætninger — til at begrunde en forskelsbehandling af virksomheder i et bestemt system.
Therefore, the Commission considers that the provisions of the Act providing for the reduction of the tax liability in the case of investment differentiate between undertakings that are in a comparable factual and legal situation in the light of the intrinsic objective of the health contribution and thus creates a derogation from the system of reference.
De ungarske myndigheder har anført, at sundhedsbidraget pålægges produktion af og handel med produkter, der indebærer en sundhedsrisiko, og at det ikke er knyttet til aktørernes overskud, eftersom afgiftsprocenten er justeret efter de afgiftspligtiges betalingsevne.
Therefore, the Commission considers that the measures are prima facia selective.
Efter de ungarske myndigheders opfattelse er virksomhedernes betalingsevne og den risiko, de genererer, mere et resultat af deres markedsandele og førende markedsposition, og således af deres prisbestemmende rolle, end af deres overskud.
Justification
Overskuddet er det dårligste grundlag for beregningen af et sundhedstilskud, der er begrundet i de helbredsskader, som aktørerne forårsager med deres aktiviteter.
A measure which derogates from the reference system is not selective if it is justified by the nature or general scheme of that system.
Sammenlignet med virksomheder med lav omsætning er virksomheder med høj omsætning og store markedsandele langt bedre i stand til at påvirke markedet for et produkt, end forskellen mellem deres omsætning er det.
This is the case where it is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [15].
I lyset af sundhedsbidragets formål betyder det, at en økonomisk operatør, som genererer en større omsætning på markedet for tobaksvarer, også vil skabe eksponentielt flere rygerelaterede sundhedsproblemer.
It is for the Member State to provide such justification.
I den foreliggende sag og i betragtning af de store, relative stigninger i den progressive afgiftssats mener Kommissionen ikke, at betalingsevnen kan være det styrende princip for en skat, der hviler på omsætningen.
For this purpose, external policy objectives — such as regional, environmental or industrial policy objectives — cannot be relied upon by the Member States to justify the differentiated treatment of undertakings under a certain regime.
I modsætning til skatter på overskud [16] tager en omsætningsbaseret afgift ikke højde for omkostningerne i forbindelse med generering af denne omsætning.
The Hungarian authorities have argued that the health contribution is due on the manufacturing of and trade in products causing a health risk and is not linked to the profit of the economic operators, whereas the tax rate is adjusted to the load-bearing capacity of the taxable entities.
Derfor, og i mangel af konkrete beviser for det modsatte, synes det tvivlsomt, at omsætningen i sig selv — uanset de dermed forbundne omkostninger — afspejler en virksomheds betalingsevne.
In the view of the Hungarian authorities, the ability to pay and the degree of the risk generated by the undertakings are reflected by their market share and market leadership and, consequently, their price-orienting role rather than by their profitability.
Desuden er Kommissionen ikke overbevist om, at virksomheder med større omsætning har så meget bedre muligheder end virksomheder med lavere omsætning for at påvirke markedet og pr. automatik at generere så mange flere tobaksrelaterede helbredsskader, at det kan begrunde anvendelsen af de progressive afgiftssatser for omsætning, som loven indebærer.
Profit, as the basis of the contribution, is the least suitable factor for the expression of the damage to health generated by the subjects of the contribution through their activity.
Under alle omstændigheder mener Kommissionen, at selv om betalingsevne og den negative indvirkning på sundheden kunne betragtes som iboende principper for det omsætningsbaserede sundhedsbidrag, ville det kun begrunde en lineær beskatning, medmindre det påvises, at betalingsevne og generering af negative helbredsvirkninger stiger i samme takt som en stigning i omsætningen.
Furthermore, in comparison with undertakings with low turnover, undertakings with more significant turnover and market share are much more able to influence the market of a product than the difference between their levels of turnover.
Kommissionen mener, at progressive afgiftssatser på omsætningen kun kan være berettigede, hvis de konkrete mål med afgiften faktisk berettiger progressive afgiftssatser, dvs. f.eks. hvis det godtgøres, at de forhold, der er et resultat af den aktivitet, og som afgiften skal afhjælpe, også stiger progressivt.
Therefore, considering the objective of the contribution, this will also entail that an economic operator obtaining a higher turnover on the market of tobacco products will also generate exponentially higher negative smoking-related effects on health.
Desuden skal progressivitetens systematik være begrundet.
In the present case, given the substantial relative increments of the progressive tax rate, the Commission does not consider that ability to pay can serve as a guiding principle for turnover-based taxation.