natgillin/translations-raw huggingface dataset:
Ved afgørelse af 12. marts 2015 informerede Kommissionen Ungarn om, at den havde besluttet at indlede proceduren i traktatens artikel 108, stk. 2, TEUF (»åbningsafgørelsen«) og udstede et påbud om indstilling af foranstaltningen i henhold til artikel 11, stk. 1, i forordning (EF) nr. 659/1999.
By letter of 2 February 2015, the Hungarian authorities were informed that the Commission would consider issuing a suspension injunction decision in accordance with Article 11(1) of Council Regulation (EC) No 659/1999 [2].
Åbningsafgørelsen blev offentliggjort i Den Europæiske Unions Tidende [3].
By letter of 17 February 2015, the Hungarian authorities submitted their comments on that letter.
Kommissionen opfordrede interesserede parter til at fremsætte deres bemærkninger til foranstaltningen.
By decision of 12 March 2015, the Commission informed Hungary that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty (hereinafter: ‘the Opening Decision’) and issue a suspension injunction in accordance with Article 11(1) of Regulation (EC) No 659/1999 in respect of the measure.
Kommissionen modtog bemærkninger fra tre interesserede parter.
The Opening Decision and suspension injunction were published in the Official Journal of the European Union [3].
Kommissionen videresendte disse til de ungarske myndigheder og gav dem lejlighed til at reagere.
The Commission invited interested parties to submit their comments on the measure.
Den 21. april 2015 sendte de ungarske myndigheder et udkast til forslag til Kommissionen om en ændring af reklameafgiften.
The Commission received comments from three interested parties.
Den 8. maj 2015 anmodede Kommissionen Ungarn om oplysninger om den planlagte ændring.
It forwarded them to the Hungarian authorities who were given the opportunity to react.
Den 4. juni 2015 ændrede Ungarn reklameafgiften uden forudgående underretning af — eller godkendelse fra — Kommissionen.
On 21 April 2015, the Hungarian authorities sent a draft proposal to the Commission for an amendment of the advertisement tax.
Den 5. juli 2015 trådte ændringerne i kraft.
On 8 May 2015, the Commission requested information from Hungary as regards the planned amendment.
I et brev af 6. juli 2015 fremsatte Ungarn bemærkninger til åbningsafgørelsen og de interesserede parters bemærkninger samt præciseringer om ændringen af reklameafgiften.
On 4 June 2015, Hungary amended the advertisement tax, without prior notification to — or authorisation by — the Commission.
DETALJERET BESKRIVELSE AF REKLAMEAFGIFTEN
On 5 July 2015, the amendments entered into force.
OMFANGET AF AFGIFTEN OG AFGIFTSGRUNDLAGET
By letter of 6 July 2015, Hungary provided observations on the Opening Decision and on interested parties' comments, as well as clarifications on the amendment to the advertisement tax.
Ifølge Ungarn er formålet med loven at fremme princippet om offentlig byrdefordeling.
DETAILED DESCRIPTION OF THE ADVERTISEMENT TAX
Afgiften opkræves af alle medievirksomheder, og den afgiftspligtige er i princippet den, der publicerer reklamen.
On 11 June 2014, Hungary adopted Act XXII of 2014 on Advertisement Tax (hereinafter: ‘the Act’), with further amendments on 4 July and 18 November 2014.
Afgiften er gældende i Ungarn.
The Act introduced a new special tax on turnover derived from the publication of advertisements in Hungary and applies in addition to existing business taxes, in particular income tax.
Afgiftsgrundlaget er virksomhedens reklameomsætning uden fradrag af eventuelle omkostninger.
According to Hungary, the purpose of the Act is to promote the principle of public burden sharing.
For indbyrdes forbundne virksomheders vedkommende lægges deres afgiftsgrundlag sammen.
The advertisement tax is due on turnover derived from the publication of advertisements in the media spaces specified under the Act (e.g. in media services; in press materials; on outdoor advertising media; on any vehicle or immovable property; in printed material; and on the internet).
Afgiften bestemmes således af reklameomsætningen for hele koncernen i Ungarn.
The tax applies to all media undertakings and the taxable person is in principle the publisher of the advertisement.
Der er et særligt afgiftsgrundlag for egne reklamer, dvs. reklamer vedrørende virksomhedens egne produkter, varer, tjenester, aktiviteter, navn og udseende.
The territorial scope of the tax is Hungary.
I dette tilfælde udgøres afgiftsgrundlaget af virksomhedens direkte omkostninger til publiceringen af reklamen.
The tax base to which the tax is applied is the turnover of the publisher derived from the advertising services provided by it, without deduction of any costs.
PROGRESSIVE AFGIFTSSATSER
The tax base of affiliated companies is aggregated.
I loven blev der fastlagt en progressiv afgiftsstruktur med afgiftssatser på 0 % og 1 % for virksomheder med en lav eller mellemhøj reklameomsætning og op til 50 % for virksomheder med en høj reklameomsætning:
Therefore, the applicable tax rate is determined by the advertising turnover derived by the entire group in Hungary.
For en omsætning på under 0,5 mia. HUF: 0 %
There is a special tax base for self-advertising, i.e. advertisement relating to the publisher's own products, goods, services, activities, name and appearance.
For en omsætning på mellem 0,5 mia. HUF og 5 mia. HUF: 1 %
In this case, the tax base to which the tax is applied is the costs directly incurred by the publisher in connection with publishing the advertisement.
For en omsætning på mellem 5 mia. HUF og 10 mia. HUF: 10 %
PROGRESSIVE TAX RATES
For en omsætning på mellem 10 mia. HUF og 15 mia. HUF: 20 %
The Act laid down a progressive rates structure with rates ranging from 0 % and 1 % for companies with small or medium-sized advertising turnover to 50 % for companies with high advertising turnover as follows:
For en omsætning på mellem 15 mia. HUF og 20 mia. HUF: 30 %
for the part of the turnover below HUF 0,5 billion: 0 %
For en omsætning på over 20 mia. HUF: 50 %
for the part of the turnover between HUF 0,5 billion and 5 billion: 1 %
Den øverste sats blev forhøjet fra 40 % til 50 % fra den 1. januar 2015 ved lov LXXIV af 2014 om ændring af visse afgifts- og dertil knyttede love og lov CXXII af 2010 om den nationale told- og skatteadministration, som ændrede loven.
for the part of the turnover between HUF 5 billion and 10 billion: 10 %
FRADRAG FOR FREMFØRTE UNDERSKUD I AFGIFTSGRUNDLAGET FOR 2014
for the part of the turnover between HUF 10 billion and 15 billion: 20 %
I henhold til loven kunne virksomhederne i deres afgiftsgrundlag for 2014 fratrække 50 % af underskud fremført fra tidligere år i henhold til selskabs- og udbytteskatteloven eller indkomstskatteloven.
for the part of the turnover between HUF 15 billion and 20 billion: 30 %
I henhold til en ændring af 4. juli 2014 til denne lov er det kun virksomheder, der ikke havde overskud i 2013 (dvs. hvis overskuddet før skat i regnskabsåret 2013 var nul eller negativt), der er berettiget til dette fradrag.
for the part of the turnover above HUF 20 billion: 50 %.
De virksomheder, der fremførte underskud fra tidligere år, men som havde overskud i 2013, er således ikke berettiget til fradraget.
The top bracket was increased from 40 % to 50 % as from 1 January 2015 by Act LXXIV of 2014 on the modification of certain tax and related legislation and the Act CXXII of 2010 on the National Tax and Customs Administration, which amended the Act.
Ifølge Ungarn er målet med ændringen at forhindre skatteunddragelse og omgåelse af afgiftstilsvaret.
DEDUCTION OF LOSSES CARRIED-FORWARD FROM THE 2014 TAX BASE
Muligheden for at fradrage fremførte underskud gælder kun afgiften for 2014.
Under the Act, companies could deduct from their 2014 tax base 50 % of the losses carried-forward from the previous years under corporate and dividend tax law or personal income tax law.
Den gælder ikke afgiften for 2015 eller de følgende år.
An amendment of 4 July 2014 to that Act limits that deduction to companies that were not profit-making in 2013 (i.e. only if the amount of pre-tax profit in the 2013 business year is zero or negative).
FASTLÆGGELSE AF AFGIFTSTILSVAR OG SELVANGIVELSE
Therefore, companies that carried forward losses from previous years, but were profit-making in 2013, are not eligible for the deduction.
Ifølge loven fastlægger skatteyderen selv sit afgiftstilsvar og sender en selvangivelse til skattemyndighederne senest den sidste dag i den femte måned efter udløbet af skatteåret.
According to Hungary, the objective of the amendment is to prevent tax avoidance and circumvention of tax obligations.
BETALING AF AFGIFTEN
The possibility to deduct losses carried-forward applies only to the tax due for 2014.
I henhold til loven skal skatteyderen fastlægge og angive sit afgiftstilsvar og betale afgiften senest den sidste dag i den femte måned efter udløbet af skatteåret.
It does not apply to the tax due for 2015 or the following years.
Ifølge de foreløbige oplysninger fra de ungarske myndigheder pr. 28. november 2014 blev der opkrævet i alt 2640100000 HUF (~ 8500000 EUR) i forskud for 2014.
DETERMINATION OF THE TAX LIABILITY AND DECLARATION
Ca. 80 % af de samlede indtægter fra de opkrævede forskudsafgifter, blev betalt af en enkelt koncern.
According to the Act, the taxpayer determines its tax liability by self-assessment and returns a declaration to the tax authority by the last day of the fifth month following the tax year.
JUNI 2015
The Act provides that the taxpayer shall determine and declare its tax liability, and pay the tax by the last day of the fifth month following the tax year.
Ved lov LXII af 2015 af 4. juni 2015, efter at åbningsafgørelsen var blevet vedtaget, ændrede Ungarn reklameafgiftsloven ved at erstatte den progressive afgift med seks satser fra 0 % til 50 % med et system med to satser som følger:
For 2014, the tax was due pro rata from the entry into force of the Act on 18 July 2014 on the basis of the advertising turnover of 2014.
0 % for den del af omsætningen, der ikke overstiger 100 mio. HUF og
The taxpayer had to determine and declare a tax advance for 2014 (based on its advertising turnover of 2013) by 20 August 2014, and pay it in two equal instalments by 20 August 2014 and 20 November 2014.
5,3 % for den del af omsætningen, der overstiger 100 mio. HUF.
According to the provisional data received from the Hungarian authorities, as of 28 November 2014, a total amount of HUF 2640100000 (~ EUR 8500000) was collected in tax advances for 2014.
Bestemmelserne om fradrag i afgiftsgrundlaget for 2014 for fremførte underskud, som er begrænset til virksomheder, der ikke havde overskud i 2013, er fortsat uændrede.
Approximately 80 % of the total tax revenue collected from those advances was paid by one group of companies.
DEN FORMELLE UNDERSØGELSESPROCEDURE
THE AMENDMENTS INTRODUCED BY ACT LXII OF 2015 OF 4 JUNE 2015
Kommissionen indledte den formelle undersøgelsesprocedure, fordi den nåede den foreløbige konklusion, at progressiviteten i afgiftssatserne og bestemmelserne om fradrag for fremførte underskud i afgiftsgrundlaget som fastlagt i loven udgjorde statsstøtte.
0 % applicable on the part of the turnover that does not exceed HUF 100 million, and
Kommissionen var af den opfattelse, at når de progressive afgiftssatser skelner mellem virksomheder med en høj omsætning fra reklamer (dvs. større virksomheder) og virksomheder med en lav omsætning fra reklamer (dvs. mindre virksomheder), får sidstnævnte en selektiv fordel baseret på deres størrelse.
5,3 % applicable on the turnover that exceeds HUF 100 million.
Kommissionen var ikke overbevist om, at betalingsevnen som fremført af Ungarn kunne fungere som vejledende princip for omsætningsafgifter.
The amendment introduces an optional retroactive application back to the entry into force of the Act in 2014.
Kommissionen fandt derfor på et foreløbigt grundlag, at afgiftssatsens progressive karakter i henhold til loven udgjorde statsstøtte, da alle andre kriterier for kvalificering som statsstøtte forekom at være opfyldt.
In other words, taxpayers can choose, for the past, to be subject either to the new dual rate system or to remain subject to the old progressive scale of six tax rates.
Kommissionen fandt desuden, at reglerne i loven om fradrag for fremførte tidligere underskud i afgiftsgrundlaget i henhold til selskabs- eller udbytteskatteloven eller indkomstskatteloven, og især det forhold, at det kun er virksomheder, der ikke havde overskud i 2013, der har denne mulighed, fører til forskelsbehandling af virksomheder, der i relation til den omsætningsbaserede afgift befinder sig i en sammenlignelig situation.
The provisions on deduction from the 2014 tax base of losses carried-forward, which is limited to companies that were not profit-making in 2013, remain unchanged.
Kommissionen fandt, at bestemmelserne forekommer at give en selektiv fordel for virksomheder, der ikke havde overskud i 2013, i forhold til virksomheder, der ikke havde overskud i årene forinden eller slet ikke havde underskud.
THE FORMAL INVESTIGATION PROCEDURE
Kommissionen kunne ikke se nogen berettigelse af denne forskelsbehandling i afgiftssystemet, især ikke i betragtning af at Ungarn har gjort gældende, at reklameafgiften er baseret på princippet om, at selve det, at en virksomhed har en reklameomsætning, bør beskattes.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Det var derfor Kommissionens opfattelse, at disse bestemmelser udgør statsstøtte, da alle andre kriterier for kvalificering som statsstøtte forekommer at være opfyldt.
The Commission opened the formal investigation procedure because it considered at that stage that the progressivity of the tax rates and the provisions on the deduction of losses carried-forward from the tax base as laid down in the Act constituted State aid.
Foranstaltningerne forekom ikke at være forenelige med det indre marked.
The Commission considered that the progressive tax rates differentiate between undertakings with high advertisement revenues (and thus larger undertakings) and undertakings with low advertisement revenues (and thus smaller undertakings), and grant a selective advantage to the latter based on their size.
BEMÆRKNINGER FRA INTERESSEREDE PARTER
The Commission had doubts whether ability to pay, which has been referred to by Hungary, could serve as the guiding principle for turnover taxes.
Den ungarske reklameforening beskrev reklamebranchen i Ungarn og udtrykte bekymring over reklameafgiften som sådan.
The Commission therefore considered, on a preliminary basis, that the progressive character of the advertisement tax rate under the Act constituted State aid, since all the other criteria for such a qualification also seemed to be fulfilled.
Den mente, at afgiften pålægger branchen, som allerede er ramt af faldende indtægter, endnu en byrde.
The Commission also considered that the provisions of the Act allowing the deduction of past losses carried-forward under corporate and dividend tax law or personal income tax law from the tax due and, in particular, the limitation to undertakings that were not profit-making in 2013, differentiate between companies that are, in the light of a turnover-based tax, in a comparable situation.
Den påpeger, at alle reklameafgifter for små medievirksomheder kan drive disse virksomheder ud af markedet på grund af deres lave fortjenstmargener.
It considered that the provisions appear to grant a selective advantage to undertakings which were not profit-making in 2013 compared to undertakings which were not profit making the years before or have not been loss making at all.
, et privat ungarsk tv-selskab, fremsatte kun bemærkninger om at fradrage fremførte tidligere underskud i henhold til selskabs- eller indkomstskatteloven.
The Commission considered that differential treatment not to be justified by the nature and logic of the tax system, in particular since Hungary has argued that the advertisement tax is based on the idea that the mere receipt of advertisement revenues justifies taxation.
mener, at bestemmelsen om modregning af tidligere underskud er ikke-selektiv, da det hører ind under en medlemsstats skønsmargen at udforme en omsætningsbaseret afgift, samtidig med at der tages højde for elementer af en afgift baseret på betalingsevnen.
The Commission therefore considered that those provisions constitute State aid, since all the other criteria for such a qualification seemed to be fulfilled.
Hvis Kommissionen skulle finde et element af selektivitet i reglerne om fradrag af tidligere underskud, kan dette element kun være den yderligere begrænsning til virksomheder, som ikke havde overskud i 2013, men ikke den generelle regel, der tillader fradrag af tidligere underskud.
The measures did not appear compatible with the internal market.
RTL er enig i Kommissionens vurdering i åbningsafgørelsen.
COMMENTS FROM INTERESTED PARTIES
Den fremførte, at reklameafgiften har skabt to yderligere elementer af selektivitet: i) afgiften begunstiger offentlige tv-stationer frem for kommercielle tv-stationer, da førstnævnte angiveligt primært er finansieret af statsmidler og derfor mindre berørt af afgiften, ii) afgiften begunstiger ungarsk ejede tv-stationer frem for internationale aktører, fordi de ungarsk ejede tv-stationer angiveligt typisk har lavere reklameindtægter end større internationale aktører.
The Hungarian Advertising Association described the state of the advertisement industry in Hungary and expressed concerns about the advertisement tax as such.
DE UNGARSKE MYNDIGHEDERS HOLDNING
It considers that the tax places an additional burden on a sector already hit by decreasing revenues.
De ungarske myndigheder bestrider, at foranstaltningerne udgør statsstøtte.
It points out that any advertisement tax on small media companies can drive those companies out of the market because of their low profit margins.
De hævder i det væsentlige, at betalingsevnen ikke kun afhænger af en virksomheds rentabilitet, men også af dens markedsandel og derfor dens omsætning.
, a Hungarian private TV operator, submitted comments only on the deduction of past losses carried-forward for corporate and personal income tax purposes.
Ungarn hævder, at progressive afgiftssatser for en omsætningsbaseret afgift begrundes i betalingsevnen, og at det er op til medlemsstaterne at definere de præcise satser.
considers that the provision concerning the offsetting of past losses is non-selective because it falls within the scope of discretion of a Member State to design a turnover-based tax while at the same time taking into account elements of a tax based on the ability to pay.
Ungarn mener, at overgangsforanstaltningen for virksomheder, der ikke havde overskud i 2013, er berettiget, fordi afgiftsbyrden for nogle virksomheder ville være for høj uden denne foranstaltning.
If the Commission were to find an element of selectivity in the rules on the deduction of past losses, this element could only be the further restriction to companies that were not profit-making in 2013, but not the general rule allowing for the deduction of past losses.
Ungarn bestrider, at afgiften er selektiv og hævder navnlig, at den ikke afviger fra referencesystemet, eftersom referencesystemet i tilfælde af progressive afgifter er en kombination af afgiftsgrundlaget og de tilsvarende afgiftssatser.
RTL agrees with the Commission's assessment in the Opening Decision.
Virksomheder, der befinder sig i en sammenlignelig retlig og faktisk situation (som har samme afgiftsgrundlag), skal derfor betale det samme afgiftsbeløb.
It submitted that there are two additional elements of selectivity created by the advertisement tax: (i) the tax would benefit public broadcasters over commercial broadcasters, because the former are allegedly primarily financed through State funding and therefore less affected by the tax; (ii) the tax would benefit Hungarian-owned broadcasters over international players because Hungarian-owned broadcasters allegedly have typically lower advertising revenues than larger international players.
UNGARNS KOMMENTARER TIL DE INTERESSEREDE PARTERS BEMÆRKNINGER
POSITION OF THE HUNGARIAN AUTHORITIES
Ungarn anførte, at den ungarske reklameforening i sine bemærkninger giver en korrekt beskrivelse af, hvordan det ungarske reklamemarked fungerer, og konkluderer navnlig, at mindre virksomheder og nytilkomne befinder sig i en vanskeligere situation end større virksomheder med højere omsætning.
The Hungarian authorities contest that the measures constitute aid.
Mindre aktørers position på reklamemarkedet kan derfor ikke sammenlignes med større virksomheder, som har mulighed for at betale mere og bør bære en progressivt højere afgiftsbyrde.
In essence, they argue that the ability to pay is not only reflected by the profitability of an undertaking, but also by its market share and therefore its turnover.
Ungarn er enig i TV2's bemærkninger og påpeger, at det af Domstolens afgørelse i sagen om Gibraltar fremgår, at rentabilitet som et afgiftskriterium er en generel afgiftsforanstaltning, fordi det skyldes en tilfældig omstændighed.
Hungary argues that progressive tax rates for a turnover-based tax are justified by the ability to pay and that it falls within the national competence to define the precise rate brackets.
Ungarn er uenig i RTL's argumenter med samme begrundelse, som allerede er givet i de tidligere bemærkninger.
Hungary considers that the transitional measure for companies not profitable in 2013 is justified because for those companies the tax burden would be too high without this measure.
Ungarn forklarer endvidere, at loven behandler offentlige og kommercielle tv-stationer ens, og at publicering af reklamer mod vederlag er underlagt samme afgiftstilsvar.
Hungary contests the selective nature of the tax scheme, in particular, by arguing that there is no derogation from the reference system, since the system of reference in the case of progressive taxes is the combination of the tax base and the corresponding tax rates.
VURDERING AF STØTTEN
Therefore, companies in the same legal and factual situation (that have the same tax base) are subject to the same amount of tax.
EKSISTENSEN AF STATSSTØTTE I BETYDNINGEN I ARTIKEL 107, STK.
COMMENTS FROM HUNGARY ON INTERESTED PARTIES' COMMENTS
1, I TEUF
Hungary stated that the submission of the Hungarian Advertisement Association correctly describes the functioning of the Hungarian advertisement market and, in particular, draws conclusions that smaller undertakings and new entrants are in a more difficult position than larger undertakings with higher turnover.
I artikel 107, stk. 1, i TEUF, hedder det, at »bortset fra de i traktaterne hjemlede undtagelser er statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med fællesmarkedet i det omfang, den påvirker samhandelen mellem medlemsstaterne«.
Therefore, the position of smaller players in the advertisement market is not comparable with that of larger publishers which have the ability to pay more and should bear a progressively higher tax burden.
En foranstaltning udgør således støtte efter denne bestemmelse, hvis følgende betingelser alle er opfyldt: i) Foranstaltningen skal kunne tilregnes staten og være finansieret med statsmidler. ii) Den giver modtageren en fordel. iii) Den pågældende fordel skal være selektiv. iv) Foranstaltningen skal fordreje eller true med at fordreje konkurrencevilkårene og potentielt påvirke samhandelen mellem medlemsstaterne.
Hungary agrees with the comments of TV2 and points out that it follows from the judgment of the Court of Justice in the Gibraltar case that profitability as a taxation criterion is a general tax measure because it results from a random fact.
STATSMIDLER OG SPØRGSMÅLET OM, HVORVIDT FORANSTALTNINGEN KAN TILREGNES STATEN
Hungary disagrees with the arguments of RTL on the grounds already explained in its previous submissions.
For at udgøre statsstøtte skal en foranstaltning kunne tilregnes staten og være finansieret med statsmidler.
Hungary further explains that the Act treats public and commercial broadcasters equally and any publication of advertisement for remuneration is subject to the same tax liability.