natgillin/translations-raw huggingface dataset:
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).
Porez na oglašavanje plaća se na promet ostvaren iz objavljivanja oglasa u medijskim prostorima utvrđenima na temelju Zakona (npr. u medijskim uslugama, u informacijama za medije, u vanjskim prostorima za oglašavanje, na vozilima ili nepokretnoj imovini, u tiskanom materijalu i na internetu).
The tax applies to all media undertakings and the taxable person is in principle the publisher of the advertisement.
Porez se primjenjuje na sva medijska poduzeća, a porezni je obveznik u načelu izdavač oglasa.
The territorial scope of the tax is Hungary.
Mađarska je teritorijalno područje primjene poreza.
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.
Porezna osnovica na koju se primjenjuje porez promet je izdavača ostvaren iz usluga oglašavanja koje je pružio, bez odbitka troškova.
The tax base of affiliated companies is aggregated.
Porezna osnovica povezanih društava zbraja se.
Therefore, the applicable tax rate is determined by the advertising turnover derived by the entire group in Hungary.
Stoga se primjenjiva porezna stopa određuje na temelju prometa od oglašavanja ostvarenog na razini cijele grupe u Mađarskoj.
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.
Postoji posebna porezna osnovica za samooglašavanje, tj. oglašavanje povezano s vlastitim proizvodima, robama, uslugama, aktivnostima, nazivom i pojavom izdavača.
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.
U tom su slučaju porezna osnovica na koju se primjenjuje porez troškovi koji nastaju izravno za izdavača u vezi s objavljivanjem oglasa.
PROGRESSIVE TAX RATES
PROGRESIVNE POREZNE STOPE
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:
Zakonom je utvrđena progresivna struktura stopa koja iznosi od 0 % i 1 % za društva s malim ili srednjim prometom od oglašavanja do 50 % za društva s velikim prometom od oglašavanja kako slijedi:
for the part of the turnover below HUF 0,5 billion: 0 %
za dio prometa koji iznosi manje od 0,5 milijardi HUF: 0 %,
for the part of the turnover between HUF 0,5 billion and 5 billion: 1 %
za dio prometa koji iznosi od 0,5 milijardi HUF do 5 milijardi HUF: 1 %,
for the part of the turnover between HUF 5 billion and 10 billion: 10 %
za dio prometa koji iznosi od 5 milijardi HUF do 10 milijardi HUF: 10 %,
for the part of the turnover between HUF 10 billion and 15 billion: 20 %
za dio prometa koji iznosi od 10 milijardi HUF do 15 milijardi HUF: 20 %,
for the part of the turnover between HUF 15 billion and 20 billion: 30 %
za dio prometa koji iznosi od 15 milijardi HUF do 20 milijardi HUF: 30 %,
for the part of the turnover above HUF 20 billion: 50 %.
za dio prometa koji iznosi više od 20 milijardi HUF: 50 %.
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.
Najviši razred porezne stope povećan je s 40 % na 50 % 1. siječnja 2015. Zakonom LXXIV. iz 2014. o izmjeni određenog poreznog i povezanog zakonodavstva i Zakonom CXXII. iz 2010. o Nacionalnoj poreznoj i carinskoj upravi, kojim je izmijenjen Zakon.
DEDUCTION OF LOSSES CARRIED-FORWARD FROM THE 2014 TAX BASE
ODBITAK PRENESENIH GUBITAKA OD POREZNE OSNOVICE ZA 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.
U skladu sa Zakonom društva su mogla od svoje porezne osnovice za 2014. odbiti 50 % gubitaka prenesenih iz prethodnih godina na temelju zakona o porezu na dobit i dividende društava ili zakona o porezu na dohodak.
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).
Izmjenom tog Zakona od 4. srpnja 2014. taj se odbitak ograničuje na društva koja 2013. nisu ostvarila dobit (tj. samo ako je iznos dobiti prije oporezivanja za poslovnu godinu 2013. nula ili negativan).
Therefore, companies that carried forward losses from previous years, but were profit-making in 2013, are not eligible for the deduction.
Stoga društva koja su prenijela gubitke iz prethodnih godina, ali su 2013. ostvarila dobit, nisu prihvatljiva za odbitak.
According to Hungary, the objective of the amendment is to prevent tax avoidance and circumvention of tax obligations.
Mađarska navodi da je cilj izmjene spriječiti izbjegavanje poreza i zaobilaženje poreznih obveza.
The possibility to deduct losses carried-forward applies only to the tax due for 2014.
Mogućnost odbitka prenesenih gubitaka primjenjuje se samo na porez dospio za 2014.
It does not apply to the tax due for 2015 or the following years.
Ne primjenjuje se na porez dospio za 2015. ili za sljedeće godine.
DETERMINATION OF THE TAX LIABILITY AND DECLARATION
ODREĐIVANJE POREZNE OBVEZE I PRIJAVA POREZA
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.
U skladu sa Zakonom porezni obveznik određuje svoju poreznu obvezu samoprocjenom i vraća prijavu poreznom tijelu do zadnjeg dana petog mjeseca nakon porezne godine.
PAYMENT OF THE TAX
PLAĆANJE POREZA
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.
Zakonom je predviđeno da porezni obveznik određuje i prijavljuje svoju poreznu obvezu te plati porez do zadnjeg dana petog mjeseca nakon porezne godine.
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.
U skladu s privremenim podacima dobivenima od mađarskih tijela, do 28. studenoga 2014. prikupljen je iznos od 2640100000 HUF [~ 8500000 EUR] u predujmovima poreza za 2014.
Approximately 80 % of the total tax revenue collected from those advances was paid by one group of companies.
Oko 80 % ukupnih poreznih prihoda prikupljenih iz tih predujmova platila je jedna grupa društava.
THE AMENDMENTS INTRODUCED BY ACT LXII OF 2015 OF 4 JUNE 2015
IZMJENE UVEDENE ZAKONOM LXII. IZ 2015. OD 4. LIPNJA 2015.
By Act LXII of 2015 of 4 June 2015, after the Opening Decision had been adopted, Hungary amended the Advertisement Tax Act by replacing the progressive scale of six tax rates ranging from 0 % to 50 % by a dual rate system as follows:
Zakonom LXII. iz 2015. od 4. lipnja 2015., nakon donošenja odluke o pokretanju postupka, Mađarska je izmijenila Zakon o porezu na oglašavanje na način da je progresivnu ljestvicu sa šest poreznih stopa u rasponu od 0 % do 50 % zamijenila sustavom dvostruke stope, kako slijedi:
0 % applicable on the part of the turnover that does not exceed HUF 100 million, and
stopa od 0 % primjenjiva na dio prometa koji ne premašuje 100 milijuna HUF i
5,3 % applicable on the turnover that exceeds HUF 100 million.
stopa od 5,3 % primjenjiva na promet koji premašuje 100 milijuna HUF.
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.
Odredbe o odbitku prenesenih gubitaka od porezne osnovice za 2014., koji je ograničen na društva koja 2013. nisu ostvarila dobit, ostaju nepromijenjene.
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.
Komisija je pokrenula službeni istražni postupak jer je u toj fazi smatrala da progresivnost poreznih stopa i odredbe o odbitku prenesenih gubitaka od porezne osnovice, kako je utvrđeno u Zakonu, čine državnu potporu.
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.
Komisija je smatrala da se progresivnim poreznim stopama čini razlika između poduzetnika koji imaju velike prihode od oglašavanja (odnosno većih poduzetnika) i poduzetnika koji imaju male prihode od oglašavanja (odnosno manjih poduzetnika) te se time potonjima daje selektivna prednost na temelju njihove veličine.
The Commission had doubts whether ability to pay, which has been referred to by Hungary, could serve as the guiding principle for turnover taxes.
Komisija je izrazila sumnje u pogledu toga može li sposobnost plaćanja na koju se poziva Mađarska biti vodeće načelo za oporezivanje prometa.
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.
Komisija je stoga smatrala, na privremenoj osnovi, da progresivna priroda porezne stope za oglašavanje na temelju Zakona čini državnu potporu jer se činilo da su ispunjeni i svi drugi kriteriji za takvu kvalifikaciju.
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.
Komisija je također smatrala da se odredbama Zakona kojima se omogućuje odbitak prošlih prenesenih gubitaka na temelju zakona o porezu na dobit i dividende društava ili zakona o porezu na dohodak od dospjelog poreza i, posebno, njegovo ograničenje na poduzetnike koji 2013. nisu ostvarili dobit, čini razlika između društava koja su u usporedivoj situaciji s obzirom na porez temeljen na prometu.
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.
Smatrala je da se čini da se odredbama daje selektivna prednost poduzetnicima koji 2013. nisu ostvarili dobit u odnosu na poduzetnike koji prije nisu ostvarivali dobit ili koji uopće nisu ostvarivali gubitke.
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.
Komisija je smatrala da različit tretman nije opravdan prirodom i logikom poreznog sustava, posebno jer je Mađarska tvrdila da se porez na oglašavanje temelji na ideji da je oporezivanje opravdano već samim prihodima od oglašavanja.
The Commission therefore considered that those provisions constitute State aid, since all the other criteria for such a qualification seemed to be fulfilled.
Komisija je stoga smatrala da te odredbe čine državnu potporu jer se činilo da su ispunjeni i svi drugi kriteriji za takvu kvalifikaciju.
The measures did not appear compatible with the internal market.
Mjere se nisu činile spojivima s unutarnjim tržištem.
The Hungarian Advertising Association described the state of the advertisement industry in Hungary and expressed concerns about the advertisement tax as such.
Mađarsko udruženje za oglašavanje opisalo je stanje u industriji oglašavanja u Mađarskoj i izrazilo zabrinutost u pogledu poreza na oglašavanje.
It considers that the tax places an additional burden on a sector already hit by decreasing revenues.
Smatra da se tim porezom uvodi dodatno opterećenje sektoru koji je već pogođen smanjenjem prihodâ.
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.
Naglašava da se svakim porezom na oglašavanje uvedenim malim medijskim društvima ta društva mogu otjerati s tržišta zbog svojih niskih profitnih marži.
, a Hungarian private TV operator, submitted comments only on the deduction of past losses carried-forward for corporate and personal income tax purposes.
, privatni mađarski televizijski operater, dostavio je primjedbe samo o odbitku prošlih prenesenih gubitaka za potrebe poreza na dobit i poreza na dohodak.
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.
smatra da odredba o prebijanju prošlih gubitaka nije selektivna jer je obuhvaćena diskrecijskim pravom države članice da osmisli porez temeljen na prometu istodobno uzimajući u obzir elemente poreza temeljene na sposobnosti plaćanja.
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.
Kad bi Komisija pronašla element selektivnosti u pravilima o odbitku prošlih gubitaka, taj bi element moglo činiti samo dodatno ograničavanje za društva koja 2013. nisu ostvarila dobit, a ne opće pravilo kojim se omogućuje odbitak prošlih gubitaka.
RTL agrees with the Commission's assessment in the Opening Decision.
RTL se slaže s ocjenom Komisije u odluci o pokretanju postupka.
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.
Naveo je da postoje dva dodatna elementa selektivnosti nastala zbog poreza na oglašavanje: i. porezom bi javni pružatelji radiodifuzijskih usluga dobili prednost nad komercijalnima, jer se prvi navodno ponajprije financiraju državnim sredstvima, zbog čega su manje pod utjecajem poreza; ii. porezom bi pružatelji radiodifuzijskih usluga u mađarskom vlasništvu dobili prednost nad međunarodnim sudionicima jer pružatelji radiodifuzijskih usluga u mađarskom vlasništvu navodno obično imaju manje prihode od oglašavanja od većih međunarodnih sudionika.
POSITION OF THE HUNGARIAN AUTHORITIES
STAJALIŠTE MAĐARSKIH TIJELA
The Hungarian authorities contest that the measures constitute aid.
Mađarska tijela osporavaju da mjere čine državnu potporu.
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.
U biti tvrde da se sposobnost plaćanja ne odražava samo u profitabilnosti poduzetnika, nego i u njegovu tržišnom udjelu, a time i u njegovu prometu.
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.
Mađarska tvrdi da su progresivne porezne stope za porez temeljen na prometu opravdane sposobnošću plaćanja i da je država nadležna za određivanje točnih razreda stope.
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.
Mađarska smatra da je prijelazna mjera za društva koja 2013. nisu ostvarila dobit opravdana jer bi za ta društva porezno opterećenje bilo preveliko bez te mjere.
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.
Mađarska posebno osporava selektivnu prirodu poreznog sustava i tvrdi da nema odstupanja od referentnog sustava jer je referentni sustav u slučaju progresivnih poreza kombinacija porezne osnovice i odgovarajućih poreznih stopa.
Therefore, companies in the same legal and factual situation (that have the same tax base) are subject to the same amount of tax.
Stoga društva u istoj pravnoj i činjeničnoj situaciji (koja imaju jednaku poreznu osnovicu) podliježu jednakom iznosu poreza.
COMMENTS FROM HUNGARY ON INTERESTED PARTIES' COMMENTS
PRIMJEDBE MAĐARSKE NA PRIMJEDBE ZAINTERESIRANIH STRANA
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.
Mađarska je navela da se u podnesku Mađarskog udruženja za oglašavanje ispravno opisuje funkcioniranje mađarskog tržišta oglašavanja i, posebno, zaključuje da su manji poduzetnici i novi sudionici na tržištu u težem položaju od većih poduzetnika s većim prometom.
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.
Stoga položaj manjih sudionika na tržištu oglašavanja nije usporediv s položajem većih izdavača koji mogu više plaćati i trebali bi nositi progresivno veće porezno opterećenje.
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.
Mađarska se slaže s primjedbama operatera TV2 i ističe da iz presude Suda u predmetu Gibraltar proizlazi da je profitabilnost kao kriterij oporezivanja opća porezna mjera jer proizlazi iz nasumične činjenice.
Hungary disagrees with the arguments of RTL on the grounds already explained in its previous submissions.
Mađarska se ne slaže s tvrdnjama RTL-a zbog razloga koje je već objasnila u svojim prethodnim podnescima.
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.
Nadalje, Mađarska objašnjava da se Zakonom jednako postupa s javnim i komercijalnim pružateljima radiodifuzijskih usluga i da svaka objava oglasa u zamjenu za naknadu podliježe istoj poreznoj obvezi.
PRESENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 107(1) TFEU
POSTOJANJE DRŽAVNE POTPORE U SMISLU ČLANKA 107. STAVKA 1. UFEU-A
According to Article 107(1) of the TFEU, ‘save as otherwise provided in the Treaties, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market’.
U skladu s člankom 107. stavkom 1. UFEU-a, „[o]sim ako je Ugovorima drukčije predviđeno, svaka potpora koju dodijeli država članica ili koja se dodjeljuje putem državnih sredstava u bilo kojem obliku koja narušava ili prijeti da će narušiti tržišno natjecanje stavljanjem određenih poduzetnika ili proizvodnje određene robe u povoljniji položaj, nespojiva je s unutarnjim tržištem u mjeri u kojoj utječe na trgovinu među državama članicama”.
The qualification of a measure as aid within the meaning of this provision therefore requires the following cumulative conditions to be met: (i) the measure must be imputable to the State and financed through State resources; (ii) it must confer an advantage to its recipient; (iii) that advantage must be selective; and (iv) the measure must distort or threaten to distort competition and affect trade between Member States.
Stoga, kako bi se mjera smatrala potporom u smislu te odredbe moraju biti ispunjeni sljedeći kumulativni uvjeti: i. mjera mora biti pripisiva državi i mora se financirati iz državnih sredstava, ii. mora činiti prednost u korist primatelja, iii. ta prednost mora biti selektivna i iv. mjerom se mora narušavati ili prijetiti da će se narušiti tržišno natjecanje i utjecati na trgovinu među državama članicama.
STATE RESOURCES AND IMPUTABILITY TO THE STATE
DRŽAVNA SREDSTVA I PRIPISIVOST DRŽAVI
To constitute State aid, a measure must be imputable to a Member State and financed through State resources.
Kako bi je se smatralo državnom potporom, mjera mora biti pripisiva državi članici i mora se financirati iz državnih sredstava.
Since the contested measures result from an Act of the Hungarian Parliament, it is clearly imputable to the Hungarian State.
Budući da sporne mjere proizlaze iz zakona koji je donio mađarski parlament, one su jasno pripisive Mađarskoj.
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 [4].
Kad je riječ o financiranju mjera državnim sredstvima, pri čemu je rezultat mjere taj da se država odriče prihoda koje bi inače morala prikupiti od poduzetnika u uobičajenim okolnostima, i taj je uvjet ispunjen [4].
In the present case, Hungary waives resources it would otherwise have to collect from undertakings with a lower level of relevant turnover (and thus smaller undertakings), if they had been subject to the same level of tax as undertakings with a higher turnover (and thus larger undertakings).
U ovom se slučaju Mađarska odriče sredstava koja bi inače morala prikupiti od poduzetnika s manjom razinom relevantnog prometa (odnosno od manjih poduzetnika) da podliježu jednakoj razini poreza kao poduzetnici s velikim prometom (odnosno veliki poduzetnici).
ADVANTAGE
PREDNOST
According to the case-law of the Union Courts, the notion 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 [5].
U skladu sa sudskom praksom sudova Unije pojmom potpore nisu obuhvaćene samo pozitivne koristi, nego i mjere kojima se u raznim oblicima smanjuju troškovi koji su obično uključeni u proračun poduzetnika [5].
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 [6].
Prednost se može dati različitim vrstama smanjenja poreznog opterećenja određenog društva i, posebno, smanjenjem primjenjive porezne stope, oporezive osnovice ili iznosa dospjelog poreza [6].
Although a tax reduction does not involve a positive transfer of resources from the State, it gives rise to an advantage by virtue of the fact that it places the undertakings to which it applies in a more favourable financial position and results in a loss of income to the State [7].
Iako smanjenje poreza ne uključuje pozitivan prijenos državnih sredstava, na temelju tog smanjenja nastaje prednost jer se njime poduzetnici na koje se primjenjuje stavljaju u povoljniji financijski položaj i dolazi do gubitka prihoda za državu [7].