natgillin/translations-raw huggingface dataset:
It is a natural consequence of (single-rate) turnover taxes that the bigger the turnover of a company is, the more tax it pays.
Prirodna je posljedica poreza na promet (s jedinstvenom stopom) ta da društvo, što mu je veći promet, plaća i veći porez.
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.
Međutim, za razliku od poreza koji se temelji na dobiti [15], cilj poreza temeljenog na prometu nije da se uzmu u obzir troškovi nastali u stvaranju tog prometa te se oni, doista, ne uzimaju u obzir.
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.
Stoga se, u izostanku posebnih dokaza za suprotno, za razinu ostvarenog prometa ne može automatski smatrati da odražava sposobnost plaćanja poduzetnika.
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.
Mađarska nije dokazala postojanje navodne veze između prometa i sposobnosti plaćanja niti da bi se takva veza ispravno odrazila u obrascu progresivnosti (od 0 % do 50 % prometa) poreza na oglašavanje.
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.
Komisija smatra da bi se progresivne stope za porez na promet mogle opravdati samo iznimno, odnosno samo ako su za specifični cilj koji se želi ostvariti porezom potrebne progresivne stope.
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.
Progresivni porez na promet mogao bi, na primjer, biti opravdan ako se i vanjski učinci nastali zbog aktivnosti koji se namjeravaju riješiti porezom progresivno, tj. više nego razmjerno, povećavaju s prometom.
However, Hungary did not provide any justification of the progressivity of the tax by the externalities possibly created by advertisement.
Međutim, Mađarska nije dokazala povezanost progresivnosti poreza s mogućim vanjskim učincima oglašavanja.
Deduction of losses carried-forward
Odbitak prenesenih gubitaka
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.
U pogledu odbitka prenesenih gubitaka za poduzetnike koji 2013. nisu ostvarili dobit, takav odbitak ne može biti opravdan kao mjera za sprečavanje izbjegavanja poreza i zaobilaženje poreznih obveza.
The measure introduces an arbitrary distinction between two groups of companies that are in a comparable legal and factual situation.
Mjerom se uvodi proizvoljna razlika između dviju grupa društava koje su u usporedivoj pravnoj i činjeničnoj situaciji.
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.
Budući da je razlika proizvoljna i nije u skladu s prirodom poreza temeljenog na prometu, kako je navedeno u uvodnim izjavama 62. i 63., ne može se smatrati dosljednim pravilom protiv zloporabe kojim bi se opravdao različit tretman.
Conclusion on the justification
Zaključak o opravdanosti
As a consequence, the Commission considers that ability to pay cannot serve as a guiding principle for the Hungarian advertisement turnover tax.
Zbog prethodno navedenog Komisija smatra da sposobnost plaćanja ne može biti vodeće načelo za mađarski porez na promet od oglašavanja.
Accordingly, the Commission does not consider the measures to be justified by the nature and general scheme of the tax system.
U skladu s tim Komisija ne smatra da su mjere opravdane prirodom i općom strukturom poreznog sustava.
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.
Stoga mjere daju selektivnu prednost društvima za oglašavanje s nižom razinom prometa (odnosno manjim poduzetnicima) te poduzetnicima koji 2013. nisu ostvarili dobit i mogli su odbiti prenesene gubitke od porezne osnovice za 2014.
POTENTIAL DISTORTION OF COMPETITION AND EFFECT ON INTRA-UNION TRADE
MOGUĆE NARUŠAVANJE TRŽIŠNOG NATJECANJA I UTJECAJ NA TRGOVINU UNUTAR UNIJE
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.
U skladu s člankom 107. stavkom 1. Ugovora mjerom se mora narušavati ili prijetiti da će se narušiti tržišno natjecanje i mora utjecati na trgovinu unutar Unije kako bi je se smatralo državnom potporom.
The measures apply to all undertakings deriving turnover from the publication of advertisements in Hungary.
Mjere se primjenjuju na sve poduzetnike koji ostvaruju promet iz objavljivanja oglasa u Mađarskoj.
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.
Mađarsko tržište oglašavanja otvoreno je za tržišno natjecanje i obilježeno prisutnošću subjekata iz drugih država članica, tako da svaka potpora u korist određenih subjekata u području oglašavanja može utjecati na trgovinu unutar Unije.
Indeed, the measures have an influence on the competitive situation of the undertakings subject to the tax.
Mjerama se doista utječe na stanje tržišnog natjecanja među poduzetnicima koji podliježu porezu.
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.
Sud dosljedno smatra da se operativnom potporom narušava tržišno natjecanje [16], tako da bi za svaku potporu dodijeljenu tim poduzetnicima trebalo smatrati da se njome narušava ili prijeti da će se narušiti tržišno natjecanje jačanjem njihova financijskog položaja na mađarskom tržištu oglašavanja.
Consequently, the measures distort or threaten to distort competition and have an effect on intra-Union trade.
Posljedično, mjerama se narušava ili prijeti da će se narušiti tržišno natjecanje i utječe na trgovinu unutar Unije.
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.
Budući da su ispunjeni svi uvjeti utvrđeni člankom 107. stavkom 1. Ugovora, Komisija zaključuje da porez na oglašavanje kojim se utvrđuju progresivna struktura poreznih stopa i odbitak prenesenih gubitaka od porezne osnovice za 2014. ograničen na društva koja 2013. nisu ostvarila dobit čini državnu potporu u smislu navedene odredbe.
COMPATIBILITY OF THE AID WITH THE INTERNAL MARKET
SPOJIVOST POTPORE S UNUTARNJIM TRŽIŠTEM
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].
Državna potpora smatrat će se spojivom s unutarnjim tržištem ako pripada bilo kojoj kategoriji iz članka 107. stavka 2. Ugovora [17] i može se smatrati spojivom s unutarnjim tržištem ako Komisija utvrdi da pripada bilo kojoj kategoriji iz članka 107. stavka 3. Ugovora [18].
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].
Međutim, država članica koja je dodijelila potporu snosi teret dokazivanja da je državna potpora koju je dodijelila spojiva s unutarnjim tržištem u skladu s člankom 107. stavcima 2. ili 3. Ugovora [19].
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.
Komisija napominje da mađarska tijela nisu dostavila nijedan argument kojim bi se moglo dokazati da su mjere spojive s unutarnjim tržištem i da Mađarska nije dostavila svoje primjedbe na sumnje u spojivost mjera navedene u odluci o pokretanju postupka.
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.
Komisija smatra da nije primjenjivo nijedno od izuzeća predviđenih prethodno navedenim odredbama Ugovora jer se ne čini da se mjerama namjerava ostvariti ijedan od ciljeva navedenih u tim odredbama.
Consequently, the measures cannot be declared compatible with the internal market.
Posljedično, mjere se ne mogu proglasiti spojivima s unutarnjim tržištem.
IMPACT OF THE 2015 AMENDMENT OF THE ADVERTISEMENT TAX ON THE STATE AID ASSESSMENT
UČINAK IZMJENE POREZA NA OGLAŠAVANJE IZ 2015. NA OCJENU DRŽAVNE POTPORE
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.
Porez na oglašavanje uveden Zakonom XXII. iz 2014., kako je opisan u odluci o pokretanju postupka, prestao se primjenjivati od datuma donošenja odluke Komisije o pokretanju službenog istražnog postupka i izdavanju naloga za obustavu.
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.
Međutim, mađarska tijela u lipnju 2015. izmijenila su porez na oglašavanje iz 2014. bez slanja prethodne obavijesti Komisiji ili odobrenja Komisije, i stoga se porez nastavio primjenjivati u izmijenjenoj verziji.
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.
Komisija smatra da je izmijenjena verzija poreza na oglašavanje temeljena na istim načelima kao početni porez i da sadržava, barem u određenoj mjeri, iste značajke opisane u odluci o pokretanju postupka zbog kojih je Komisija pokrenula službeni istražni postupak.
As a consequence, the Commission considers that the amended version of the advertisement tax falls within the scope of the Opening Decision.
Zbog toga Komisija smatra da je izmijenjena verzija poreza na oglašavanje obuhvaćena područjem primjene odluke o pokretanju postupka.
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.
U ovom odjeljku Komisija ocjenjuje smanjuju li se, i u kojoj mjeri, izmijenjenom verzijom poreza sumnje koje je izrazila u odluci o pokretanju postupka u pogledu početnog poreza na oglašavanje.
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.
Iako se izmjenom iz 2015. rješavaju određeni razlozi za zabrinutost koje je Komisija izrazila u pogledu državne potpore u odluci o pokretanju postupka, njome se ne rješavaju svi oni u potpunosti.
First, the new tax rates structure still provides for an exemption for companies (groups) with a turnover below HUF 100 million, approx. EUR 325000 (0 % rate applies) while the others will pay 5,3 % for the part of their turnover above HUF 100 million.
Prvo, novom strukturom poreznih stopa i dalje se predviđa izuzeće društava (grupa) s prometom manjim od 100 milijuna HUF odnosno oko 325000 EUR (primjenjuje se stopa od 0 %), dok će ostala društva platiti 5,3 % za dio svojeg prometa koji premašuje 100 milijuna HUF.
In practice this means that progressivity is maintained in the taxation of companies with an advertisement turnover bigger than the threshold.
To u praksi znači da se održava progresivnost u oporezivanju društava čiji promet od oglašavanja premašuje prag.
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).
Novi prag na temelju kojeg se primjenjuje stopa od 0 % (100 milijuna HUF) niži je od onog na temelju kojeg se primjenjivala porezna stopa od 0 % u skladu sa starim zakonodavstvom (koji je iznosio 500 milijuna HUF).
However, it results in non-collection of taxes up to approx. EUR 17000 per year (5,3 % × EUR 325000).
Međutim, posljedica toga neprikupljen je porez u iznosu do oko 17000 EUR godišnje (5,3 % × 325000 EUR).
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).
Komisija je Mađarskoj dala priliku da opravda primjenu porezne stope od 0 % na promet od oglašavanja manji od 100 milijuna HUF u skladu s logikom poreznog sustava (npr. administrativnim opterećenjem).
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).
Međutim, Mađarska nije dostavila argumente kojima bi dokazala da bi trošak prikupljanja poreza (administrativno opterećenje) bio veći od iznosa prikupljenog poreza (do oko 17000 EUR poreza godišnje).
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.
Drugo, izmjenom se uvodi mogućnost retroaktivne primjene do stupanja poreza na snagu 2014., tj. porezni obveznici za prošla razdoblja mogu odlučiti hoće li primijeniti novi ili stari sustav.
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.
To u praksi znači da se društva koja su u prošlosti podlijegala poreznoj stopi od 0 % i 1 % neće retroaktivno oporezovati po stopi od 5,3 % jer nije vjerojatno da će odlučiti platiti više poreza.
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.
Stoga se neobvezatnim retroaktivnim učinkom izmijenjenog poreza društvima omogućuje da izbjegnu plaćanje poreza u okviru novog sustava te se daje gospodarska prednost onima koji se ne odluče na stopu od 5,3 %.
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.
Treće, odbitak prošlih prenesenih gubitaka od porezne osnovice za 2014., ograničen na društva koja 2013. nisu ostvarila dobit, ostaje nepromijenjen.
The State aid concerns expressed in the Opening Decision are therefore not addressed in the amended scheme and remain valid.
Stoga se u izmijenjenom sustavu ne rješavaju razlozi za zabrinutost izraženi u pogledu državne potpore u odluci o pokretanju postupka i ostaju valjani.
Even though the number of applicable rates and brackets has been reduced from 6 to 2 and the highest rate substantially lowered from 50 % to 5,3 %, the tax has remained progressive, its progressivity has remained unjustified and the deduction of losses carried-forward continues to apply as it did before.
Iako je broj primjenjivih stopa i razreda smanjen sa šest na dva, a najviša stopa znatno je smanjena sa 50 % na 5,3 %, porez je i dalje progresivan, njegova je progresivnost i dalje neopravdana i odbitak prenesenih gubitaka i dalje se primjenjuje kao što se i prije primjenjivao.
This assessment is valid for the future but also for the past, i.e. since the entry into force of the amended Act on 5 July 2015 and possibly, with retroactive effect back to the entry into force of the Act in 2014.
Ova je ocjena valjana za budućnost, ali i za prošlost, odnosno od stupanja na snagu izmijenjenog Zakona 5. srpnja 2015. i, moguće, s retroaktivnim učinkom do stupanja na snagu Zakona 2014.
Therefore, the 2015 amendments to the advertisement tax do not affect the Commission's conclusion that the advertisement tax still entails unlawful and incompatible State aid.
Stoga izmjene poreza na oglašavanje iz 2015. ne utječu na zaključak Komisije da porez na oglašavanje i dalje čini nezakonitu i nespojivu državnu potporu.
RECOVERY OF AID
POVRAT POTPORE
As already stated in recital 78, the Commission considers that the Opening Decision also covers the amended scheme.
Kako je već navedeno u uvodnoj izjavi 78., Komisija smatra da se odluka o pokretanju postupka odnosi i na izmijenjeni sustav.
Therefore, this decision concerns the Advertisement Tax Act as in force at the time of the Opening Decision, i.e. 12 March 2015, as well as its amendments of 5 June 2015.
Stoga se ova Odluka odnosi na Zakon o porezu na oglašavanje koji je bio na snazi u trenutku donošenja odluke o pokretanju postupka, odnosno 12. ožujka 2015., i na njegove izmjene od 5. lipnja 2015.
The measures have not been notified to — or been declared compatible with the internal market by — the Commission.
Komisija nije obaviještena o mjerama niti ih je proglasila spojivima s unutarnjim tržištem.
Those measures constitute State aid within the meaning of Article 107(1) of the Treaty and new aid within the meaning of Article 1(c) of Regulation (EU) 2015/1589.
Te mjere čine državnu potporu u smislu članka 107. stavka 1. Ugovora i novu potporu u smislu članka 1. točke (c) Uredbe (EU) 2015/1589.
Since those measures have been put into effect in violation of the standstill obligation laid down in Article 108(3) of the Treaty, they also constitute unlawful aid within the meaning of Article 1(f) of Regulation (EU) 2015/1589.
Budući da su te mjere stavljene na snagu povredom obveze mirovanja utvrđene člankom 108. stavkom 3. Ugovora, one čine i nezakonitu potporu u smislu članka 1. točke (f) Uredbe (EU) 2015/1589.
The consequence of the finding that the measures constitute unlawful and incompatible State aid is that the aid has to be recovered from its recipients pursuant to Article 16 of Regulation (EU) 2015/1589.
Posljedica nalaza da mjere čine nezakonitu i nespojivu državnu potporu ta je da se od primatelja mora zahtijevati povrat potpore na temelju članka 16. Uredbe (EU) 2015/1589.
As regards the progressivity of the tax rate, recovery of the aid means that Hungary needs to treat all undertakings equally as if they had been subject to a single fixed rate.
U pogledu progresivnosti porezne stope povrat potpore znači da Mađarska mora sa svim poduzetnicima postupati jednako, kao da podliježu jedinstvenoj fiksnoj stopi.
By default, the Commission considers that the single fixed rate to be 5,3 % as determined by Hungary in the amended version of the tax unless Hungary decides, within two months from the date of adoption of the present decision, to set a different level for the single tax rate that will apply retroactively to all undertakings over the whole period of application of the advertisement tax (original and amended versions) or to abolish the advertisement tax retroactively as of the date of its entry into force.
Komisija smatra da jedinstvena fiksna stopa iznosi 5,3 % kako je utvrdila Mađarska u izmijenjenoj verziji poreza, osim ako Mađarska odluči u roku od dva mjeseca od datuma donošenja ove odluke, odrediti drukčiju razinu jedinstvene porezne stope koja će se retroaktivno primjenjivati na sve poduzetnike tijekom cijelog razdoblja primjene poreza na oglašavanje (izvorne i izmijenjene verzije) ili retroaktivno ukinuti porez na oglašavanje od datuma njegova stupanja na snagu.
As regards the aid granted to undertakings that were not profit-making in 2013 resulting from the deduction of losses carried-forward, Hungary has to recover the difference between the tax due by application of the fixed tax rate to the entire advertisement turnover of the companies subject to the tax without any deduction of losses, and the tax actually paid.
U pogledu potpore dodijeljene poduzetnicima koji 2013. nisu ostvarili dobit na temelju odbitka prenesenih gubitaka Mađarska mora osigurati povrat razlike između poreza dospjelog primjenom fiksne porezne stope na ukupan promet od oglašavanja društava koja podliježu porezu bez odbitka gubitaka i stvarno plaćenog poreza.
This difference corresponds to the tax that has been avoided following the deduction.
Ta razlika odgovara porezu koji je izbjegnut nakon odbitka.
As stated in recital 56, the reference system for the taxation of advertisement turnover would be a tax where:
Kako je navedeno u uvodnoj izjavi 56., referentni sustav za oporezivanje prometa od oglašavanja bio bi porez koji ispunjuje sljedeće uvjete:
all advertisement turnovers are subject to the tax (no optionality), without the deduction of any loss carried-forward,
sav promet od oglašavanja podliježe porezu (nema drugih mogućnosti), bez odbitka prenesenih gubitaka,
turnovers are subject to the same (single) tax rate; by default, this single rate is set at 5,3 %,
promet podliježe istoj (jedinstvenoj) poreznoj stopi, ta je jedinstvena stopa automatski određena na 5,3 %,
no other element is maintained or introduced that would provide a selective advantage to certain undertakings.
ne postoji i ne uvodi se nijedan drugi element kojim bi se osigurala selektivna prednost za određene poduzetnike.
As regards recovery, this means that for the period between the entry into force of the advertisement tax in 2014 and the date of the its abolishment or replacement by a scheme which would be fully in line with State aid rules, the amount of aid received by the companies with advertisement turnover should be calculated as the difference between:
U pogledu povrata to znači da bi za razdoblje između stupanja na snagu poreza na oglašavanje 2014. i datuma njegova ukidanja ili zamjene sustavom koji bi u potpunosti bio u skladu s pravilima o državnim potporama iznos potpore koju su primila društva u okviru prometa od oglašavanja trebalo izračunati kao razliku između:
on the one hand, the amount of tax (1) that the undertaking should have paid under the application of the reference system in line with State aid rules (with a single tax rate of, by default, 5,3 % to the entire advertisement turnover without the deduction of any loss carried-forward),
s jedne strane, iznosa poreza (1) koji je poduzetnik trebao platiti na temelju primjene referentnog sustava u skladu s pravilima o državnoj potpori (uz jedinstvenu automatsku poreznu stopu od 5,3 % na ukupan promet od oglašavanja bez odbitka prenesenih gubitaka),
on the other hand, the amount of tax (2) that the undertaking was liable to pay or had already paid.
s druge strane, iznosa poreza (2) koji je poduzetnik bio obvezan platiti ili je već platio.