natgillin/translations-raw huggingface dataset:
Kommissionen mener, at de bestemmelser i loven, der — på de i loven fastlagte betingelser — gør det muligt at fradrage fremførte underskud, skelner mellem virksomheder, der befinder sig i en sammenlignelig retlig og faktisk situation i lyset af formålet med den ungarske reklameafgift.
Moreover, the data on the tax advance payments submitted by the Hungarian authorities on 17 February 2015 show that the 30 % and 40 %/50 % tax rates applicable to advertising turnover falling within the two highest brackets have effectively only applied to one undertaking in 2014 and that this undertaking has paid approximately 80 % of the total revenue of the tax advances received by the Hungarian State.
Kommissionen mener derfor, at foranstaltningerne umiddelbart er selektive.
Those figures demonstrate the concrete effects of the differential treatment of undertakings under the Act and the selective character of the progressive rates laid down in it.
Begrundelse ud fra afgiftssystemets karakter eller forvaltning
Hence, the Commission considers that the progressive rate structure introduced by the Act derogates from the reference system consisting of the imposition of an advertisement tax on all operators involved in the publication of advertisements in Hungary in favour of undertakings with lower turnover.
En foranstaltning, som afviger fra referencesystemet, er ikke selektiv, hvis den er begrundet i dette systems karakter eller forvaltning.
The Commission also considers the possibility for undertakings that were not profit-making in 2013 to deduct from the 2014 tax base past losses carried-forward for corporate and personal income tax purposes to derogate from the reference system, i.e. from the general rule to tax operators on the basis of their turnover from advertisement.
Dette er tilfældet, hvor det er et resultat af iboende mekanismer, som er nødvendige for driften og effektiviteten af systemet [14].
The tax is based on the taxation of turnover as opposed to a profit-based tax, which means that costs are normally not deductible from the tax base of a turnover tax.
Medlemsstaten skal imidlertid kunne give en begrundelse herfor.
In particular, the restriction of the deduction of losses to undertakings that were not profit-making in 2013 differentiates between, on the one hand, undertakings that had losses carried-forward, and were not profit-making in 2013 and, on the other hand, undertakings that were profit-making in 2013 but could have had losses carried-forward from previous fiscal years.
Satsernes progressivitet
Moreover, the provision does not limit the losses that can be offset against the advertisement tax liability to those incurred in 2013, but allows an undertaking that was not profit-making in 2013 to use losses carried-forward from previous years as well.
De ungarske myndigheder har fremført, at en virksomheds omsætning og størrelse afspejler den pågældende virksomheds betalingsevne, og at en virksomhed med en høj reklameomsætning derfor har en større betalingsevne end en virksomhed med en lav reklameomsætning.
Furthermore, the Commission considers that the deduction of losses already existing at the time of the adoption of the Advertisement Tax Act entails selectivity because the allowance of that deduction could favour certain undertakings with substantial losses carried-forward.
Kommissionen er af den opfattelse, at oplysningerne fra Ungarn ikke viste, at en koncerns omsætning er en god indikation af dens betalingsevne, ej heller at progressiviteten i afgiften er berettiget af afgiftssystemets karakter eller forvaltning.
The Commission considers that the provisions of the Act allowing — under the conditions laid down in the Act — the deduction of losses carried-forward differentiate between undertakings that are in a comparable legal and factual situation in light of the objective of the Hungarian advertisement tax.
Det er en naturlig konsekvens af omsætningsafgifter (med en enkelt sats), at jo større en virksomheds omsætning er, jo højere afgifter skal den betale.
Therefore, the Commission considers that the measures are prima facia selective.
I modsætning til afgifter baseret på overskud [15] skal en omsætningsbaseret afgift ikke tage højde for — og tager ikke højde for — nogen af de omkostninger, som er påløbet i forbindelse med genereringen af den pågældende omsætning.
Justification by the nature and general scheme of the tax system
I mangel af konkrete beviser på det modsatte kan omsætningen derfor ikke automatisk anses for at vise virksomhedens betalingsevne.
A measure which derogates from the reference system is not selective if it is justified by the nature or general scheme of that system.
Ungarn har ikke påvist eksistensen af det påståede forhold mellem omsætning og betalingsevne, eller at et sådan forhold ville blive korrekt afspejlet i progressivitetsmønsteret (fra 0 % til 50 % af omsætningen) for reklameafgiften.
This is the case where it is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [14].
Kommissionen mener, at progressive afgiftssatser for omsætningen kun undtagelsesvist kan være berettigede, dvs. hvis de konkrete mål med afgiften faktisk kræver progressive afgiftssatser.
It is for the Member State to provide such justification.
Progressive afgiftssatser for omsætningen kan f.eks. være berettigede, hvis det godtgøres, at de forhold, der er et resultat af en aktivitet, som afgiften skal afhjælpe, også stiger progressivt — dvs. mere end proportionalt — i forhold til omsætningen.
Progressivity of the rates
Ungarn har imidlertid ikke givet nogen begrundelse for afgiftssatsens progressivitet som følge af de forhold, der skabes af reklamerne.
The Hungarian authorities have argued that the turnover and the size of an undertaking reflect the ability of that undertaking to pay and therefore that an undertaking with high advertising turnover has a higher ability to pay than an undertaking with lower advertising turnover.
Fradrag for fremførte underskud
The Commission considers that the information provided by Hungary established neither that the turnover of a group of companies is a good proxy for its ability to pay nor that the pattern of progressivity of the tax is justified by the nature and general scheme of the tax system.
Hvad angår fradraget for fremførte underskud for virksomheder, der ikke havde overskud i 2013, kan et sådant fradrag ikke begrundes i, at foranstaltningen skal forhindre skatteunddragelse og omgåelse af afgiftstilsvaret.
It is a natural consequence of (single-rate) turnover taxes that the bigger the turnover of a company is, the more tax it pays.
Med foranstaltningen indføres en vilkårlig sondring mellem to grupper af virksomheder, som befinder sig i en sammenlignelig retlig og faktisk situation.
As opposed to taxes based on profit [15], a turnover-based tax is however not intended to take into account — and indeed does not take into account — any of the costs incurred in the generation of that turnover.
Eftersom sondringen er vilkårlig og ikke stemmer overens med karakteren af en omsætningsbaseret afgift, jf. betragtning 62 og 63, kan det ikke anses for at være en konsekvent regel til bekæmpelse af misbrug, der berettiger til forskelsbehandling.
Therefore, in the absence of specific evidence to the contrary, the level of turnover generated cannot automatically be considered as reflecting the ability to pay of the undertaking.
Konklusion vedrørende berettigelse
Hungary has not demonstrated the existence of the alleged relationship between turnover and ability to pay nor that such relationship would be correctly mirrored in the pattern of progressivity (from 0 % to 50 % of turnover) of the advertisement tax.
Som følge deraf mener Kommissionen, at betalingsevnen ikke kan tjene som vejledende princip for den ungarske omsætningsafgift på reklamer.
The Commission considers that progressive rates for taxes on turnover could only be justified exceptionally, that is if the specific objective pursued by a tax indeed requires progressive rates.
Kommissionen mener således, at foranstaltningerne ikke synes berettiget som følge af hverken skattesystemets karakter eller forvaltning.
Progressive turnover taxes could, for example, be justified if the externalities created by an activity that the tax is supposed to tackle also increase progressively — i.e. more than proportionately — with its turnover.
Foranstaltningerne giver derfor en selektiv fordel til reklamevirksomheder med en lav omsætning (dvs. mindre virksomheder) og virksomheder, der ikke havde overskud i 2013, og som kunne fradrage fremførte underskud i afgiftsgrundlaget for 2014.
However, Hungary did not provide any justification of the progressivity of the tax by the externalities possibly created by advertisement.
POTENTIEL FORDREJNING AF KONKURRENCEN OG PÅVIRKNING AF EU-SAMHANDELEN
Deduction of losses carried-forward
I henhold til traktatens artikel 107, stk. 1, skal en foranstaltning fordreje eller true med at fordreje konkurrencevilkårene og påvirke EU-samhandelen, før den kan siges at udgøre statsstøtte.
As regards the deduction of losses carried-forward for undertakings that were not profit-making in 2013, such deduction cannot be justified as a measure to prevent tax avoidance and the circumvention of tax obligations.
Foranstaltningerne gælder for alle virksomheder med en omsætning fra publicering af reklamer i Ungarn.
The measure introduces an arbitrary distinction between two groups of companies that are in a comparable legal and factual situation.
Den ungarske reklameindustri er åben for konkurrence, og den er kendetegnet ved tilstedeværelse af aktører fra andre medlemsstater, således at enhver støtte til fordel for bestemte reklameaktører sandsynligvis påvirker samhandelen i EU.
Since the distinction is arbitrary and not in line with the nature of a turnover based tax, as described in recitals 62 and 63, it cannot be considered a consistent anti-abuse rule that would justify a differential treatment.
Foranstaltningerne har en indvirkning på de afgiftspligtige virksomheders konkurrencesituation.
Conclusion on the justification
Ifølge Domstolens faste retspraksis fordrejer driftsstøtte konkurrencen [16], og enhver form for støtte til disse virksomheder skal derfor antages at fordreje eller true med at fordreje konkurrencevilkårene, idet den styrker deres finansielle position på det ungarske reklamemarked.
As a consequence, the Commission considers that ability to pay cannot serve as a guiding principle for the Hungarian advertisement turnover tax.
Foranstaltningerne fordrejer derfor eller truer med at fordreje konkurrencevilkårene og påvirke samhandelen inden for hele EU.
Accordingly, the Commission does not consider the measures to be justified by the nature and general scheme of the tax system.
KONKLUSION
Therefore, the measures confer a selective advantage on advertisement companies with a lower level of turnover (and thus smaller undertakings) and to undertakings that were not profit-making in 2013 and could deduct losses carried-forward from the 2014 tax base.
STØTTENS FORENELIGHED MED DET INDRE MARKED
According to Article 107(1) of the Treaty, a measure must distort or threaten to distort competition and have an effect on intra-Union trade to constitute State aid.
Statsstøtte kan betragtes som forenelig med det indre marked, hvis den falder ind under en af kategorierne i traktatens artikel 107, stk. 2 [17], og den kan betragtes som forenelig med det indre marked, hvis Kommissionen vurderer, at den hører ind under en af kategorierne i traktatens artikel 107, stk. 3 [18].
The measures apply to all undertakings deriving turnover from the publication of advertisements in Hungary.
Det er imidlertid den støtteydende medlemsstat, der bærer bevisbyrden for, at statsstøtten er forenelig med det indre marked efter traktatens artikel 107, stk. 2 eller 3 [19].
The Hungarian advertisement market is open to competition and characterised by the presence of operators from other Member States, so that any aid in favour of certain advertisement operators is liable to affect intra-Union trade.
Kommissionen bemærker, at de ungarske myndigheder ikke har argumenter for, hvorfor foranstaltningerne er forenelige med det indre marked, og at Ungarn ikke har kommenteret den tvivl, der blev givet udtryk for i åbningsafgørelsen, hvad angår foranstaltningernes forenelighed.
Indeed, the measures have an influence on the competitive situation of the undertakings subject to the tax.
Kommissionen mener ikke, at nogen af undtagelserne i de nævnte traktatbestemmelser kan anvendes, eftersom foranstaltningerne ikke synes at have nogle af de mål, der er nævnt i disse bestemmelser.
The measures relieve undertakings with lower levels of turnover and undertakings that were not profit-making in 2013 from a tax liability they would otherwise have had to pay, had they been subject to the same advertisement tax as undertakings with a high level of turnover and/or undertakings that were profit-making in 2013.
Derfor må foranstaltningerne erklæres uforenelige med det indre marked.
Therefore, the aid granted under those measures constitutes operating aid in that it relieves those undertakings from a charge that they would normally have had to bear in their day-to-day management or normal activities.
INDVIRKNINGEN AF ÆNDRINGEN I 2015 TIL REKLAMEAFGIFTEN PÅ STATSSTØTTEVURDERINGEN
The Court of Justice has consistently held that operating aid distorts competition [16], so that any aid granted to those undertakings should be considered to distort or threaten to distort competition by strengthening their financial position on the Hungarian advertisement market.
Reklameafgiften, som blev indført ved lov XXII af 2014 — som beskrevet i åbningsafgørelsen — fandt ikke længere anvendelse fra datoen for Kommissionens afgørelse om at indlede den formelle undersøgelsesprocedure og udstede et påbud om indstilling.
Consequently, the measures distort or threaten to distort competition and have an effect on intra-Union trade.
Reklameafgiften fra 2014 blev imidlertid ændret af de ungarske myndigheder i juni 2015 uden forudgående meddelelse til og/eller godkendelse fra Kommissionen, og afgiften fandt derfor fortsat anvendelse i sin ændrede version.
CONCLUSION
Kommissionen mener, at den ændrede version af reklameafgiften er baseret på de samme principper som den oprindelige afgift og — i større eller mindre grad — har samme indhold som beskrevet i åbningsafgørelsen, der medførte, at Kommissionen indledte en formel undersøgelse.
Since all the conditions laid down by Article 107(1) of the Treaty are met, the Commission concludes that the advertisement tax laying down a progressive tax rates structure and the deduction of losses carried-forward from the 2014 tax base limited to companies that were not profit-making in 2013, constitutes State aid within the meaning of that provision.
Kommissionen mener derfor, at den ændrede version af reklameafgiften falder inden for åbningsafgørelsens anvendelsesområde.
COMPATIBILITY OF THE AID WITH THE INTERNAL MARKET
I dette afsnit vurderer Kommissionen om — og i hvilket omfang — den ændrede version af afgiften støtter den tvivl, som Kommissionen gav udtryk for i åbningsafgørelsen med hensyn til den indledende reklameafgift.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty [17] and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty [18].
Ændringen i 2015 løser nogle af de statsstøtteproblemer, som Kommissionen gav udtryk for i åbningsafgørelsen, men ikke dem alle.
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Articles 107(2) or 107(3) of the Treaty [19].
Først og fremmest giver den nye afgiftsstruktur fortsat virksomheder (koncerner) med en omsætning på under 100 mio. HUF, ca. 325000 EUR, en undtagelse (0 % afgiftssats), mens de andre skal betale 5,3 % for den del af deres omsætning, der overstiger 100 mio. HUF.
The Commission notes that the Hungarian authorities did not provide any argument liable to establish that the measures would be compatible with the internal market and that Hungary did not comment on the doubts expressed in the Opening Decision as regards the compatibility of the measures.
I praksis betyder dette, at progressiviteten opretholdes i beskatningen af virksomheder med en reklameomsætning, der overstiger grænsen.
The Commission considers that none of the exceptions provided for in the aforementioned provisions of the Treaty apply, since the measures do not appear to aim to achieve any of the objectives listed in those provisions.
Den nye grænse, hvorunder satsen på 0 % finder anvendelse (100 mio. HUF), er lavere end den grænse, hvorunder satsen på 0 % finder anvendelse i henhold til den gamle lovgivning (som var 500 mio. HUF).
Consequently, the measures cannot be declared compatible with the internal market.
Det medfører imidlertid manglende opkrævning af afgifter på ca. 17000 EUR om året (5,3 % af 325000 EUR).
IMPACT OF THE 2015 AMENDMENT OF THE ADVERTISEMENT TAX ON THE STATE AID ASSESSMENT
Kommissionen gav Ungarn mulighed for at begrunde anvendelsen af satsen på 0 % på reklameomsætning under 100 mio. HUF i afgiftssystemets logik (f.eks. den administrative byrde).
The advertisement tax introduced by Act XXII of 2014 — as described in the Opening Decision — stopped to apply as of the date of the Commission decision to open the formal investigation and issue a suspension injunction.
Men Ungarn fremsatte ingen argumenter for, at omkostningerne til opkrævningen af afgiften (den administrative byrde) ville veje tungere end de opkrævede afgifter (op til ca. EUR 17000 EUR i afgifter om året).
However, the 2014 advertisement tax was modified by the Hungarian authorities in June 2015, without prior notification and/or approval by the Commission, and therefore the tax continued to apply in its amended version.
Dernæst indføres der med ændringen en valgfri ordning med tilbagevirkende kraft til lovens ikrafttrædelse i 2014: For tidligere år kan skatteyderne vælge at anvende enten den nye ordning eller den gamle.
The Commission considers that the amended version of the advertisement tax is based on the same principles as the initial tax and contains — to a certain extent at least — the same features described in the Opening Decision that led the Commission to open a formal investigation.
Det betyder, at virksomheder, der tidligere har været underlagt en afgiftssats på 0 % og 1 %, ikke vil blive pålagt en afgift på 5,3 % med tilbagevirkende kraft, da det er usandsynligt, at de vil vælge at betale flere afgifter.
As a consequence, the Commission considers that the amended version of the advertisement tax falls within the scope of the Opening Decision.
Den valgfri tilbagevirkende kraft af den ændrede afgift giver således virksomheder mulighed for at slippe for at betale afgiften i det nye system og giver de virksomheder, der vælger satsen på 5,3 %, en økonomisk fordel.
In this section, the Commission assesses whether — and to what extent — the amended version of the tax alleys the doubts expressed in the Opening Decision respect of the initial advertisement tax.
For det tredje er fradraget for fremførte underskud i afgiftsgrundlaget for 2014 begrænset til virksomheder, der ikke havde overskud i 2013, fortsat uændret.
While the 2015 amendment addresses some of the State aid concerns expressed by the Commission in the Opening Decision, it does not fully address them all.
De bekymringer vedrørende statsstøtte, som der blev givet udtryk for i åbningsafgørelsen, imødegås således ikke i den ændrede ordning og er fortsat gældende.
First, the new tax rates structure still provides for an exemption for companies (groups) with a turnover below HUF 100 million, approx.
Selv om antallet af afgiftssatser og kategorier er blevet reduceret fra 6 til 2, og den højeste sats er blevet reduceret betydeligt fra 50 % til 5,3 %, er afgiften fortsat progressiv, dens progressivitet er stadig ikke blevet begrundet, og fradraget for fremførte underskud er fortsat gældende.
EUR 325000 (0 % rate applies) while the others will pay 5,3 % for the part of their turnover above HUF 100 million.
Denne vurdering er gyldig for fremtiden, men også for fortiden, dvs. siden ikrafttrædelsen af den ændrede lov den 5. juli 2015 og eventuelt med tilbagevirkende kraft til ikrafttrædelsen af loven i 2014.
In practice this means that progressivity is maintained in the taxation of companies with an advertisement turnover bigger than the threshold.
Ændringerne i 2015 til reklameafgiften påvirker således ikke Kommissionens konklusion om, at reklameafgiften fortsat udgør ulovlig og uforenelig statsstøtte.
The new threshold under which the 0 % rate applies (HUF 100 million) is lower than the one under which the 0 % tax rate applied according to the old legislation (which was HUF 500 million).
TILBAGESØGNING AF STØTTE
However, it results in non-collection of taxes up to approx.
Denne afgørelse vedrører derfor den reklameafgiftslov, som var i kraft på tidspunktet for åbningsafgørelsen, dvs. den 12. marts 2015, samt ændringerne af 5. juni 2015.
The Commission gave Hungary the opportunity to justify the application of a 0 % tax rate to advertisement turnover below HUF 100 million by the logic of the tax system (e.g. administrative burden).
Foranstaltningerne er ikke blevet anmeldt til — eller erklæret forenelige med det indre marked af — Kommissionen.
However, Hungary did not bring forward arguments to demonstrate that the cost of collection of the tax (administrative burden) would outweigh the amounts of tax collected (up to around EUR 17000 of tax per year).
Disse foranstaltninger udgør statsstøtte som omhandlet i traktatens artikel 107, stk. 1, og ny støtte som omhandlet i artikel 1, litra c), i forordning (EU) 2015/1589.
Second, the amendment introduces an optional retroactive application back to the entry into force of the tax in 2014: for the past, taxpayers can choose to apply either the new system or the old one.
Eftersom foranstaltningerne er sat i kraft i strid med standstill-forpligtelsen i traktatens artikel 108, stk. 3, udgør de også ulovlig statsstøtte som omhandlet i artikel 1, litra f), i forordning (EU) 2015/1589.
This means that, in practice, companies that have been subject to the tax rate of 0 % and 1 % in the past will not be retroactively taxed at the rate of 5,3 % as it is unlikely that they will opt in to pay more taxes.
Konsekvensen af konklusionen om, at foranstaltningerne udgør ulovlig og uforenelig statsstøtte, er, at støtten skal tilbagesøges fra modtagerne i henhold til artikel 16 i forordning (EU) 2015/1589.
Therefore, the optional retroactive effect of the modified tax allows companies to escape the payment of the tax under the new system, and provides an economic advantage to those who will not opt for the 5,3 % rate.
Hvad angår afgiftssatsens progressivitet, betyder tilbagesøgning af støtten, at Ungarn skal behandle alle virksomheder, som om de havde været underlagt en enkelt, fast sats.
Third, the deduction from the 2014 tax base of past losses carried-forward limited to companies that have not made profit in 2013 remains unchanged.
Kommissionen mener som standard, at den enkelte, faste sats skal være 5,3 % som fastlagt af Ungarn i den ændrede version af afgiftsloven, medmindre Ungarn senest to måneder efter vedtagelsen af denne afgørelse beslutter sig for at fastlægge en anden enkelt afgiftssats, der finder anvendelse med tilbagevirkende kraft for alle virksomheder i hele den periode, hvor afgiftssatsen er blevet anvendt (både den oprindelige og den ændrede version), eller for at afskaffe reklameafgiften med tilbagevirkende kraft pr. ikrafttrædelsesdatoen.
The State aid concerns expressed in the Opening Decision are therefore not addressed in the amended scheme and remain valid.