natgillin/translations-raw huggingface dataset:
The Act lays down progressive rates of taxation that apply to the annual turnover derived from the publication of advertisements in Hungary depending on the brackets into which an undertaking's turnover falls.
Zakonom se utvrđuju progresivne porezne stope koje se primjenjuju na godišnji promet ostvaren iz objavljivanja oglasa u Mađarskoj, ovisno o razredima kojima pripada promet određenog poduzetnika.
The progressive character of those rates has the effect that the percentage of tax levied on an undertaking's turnover increases progressively depending on the number of brackets within which that turnover falls.
Učinak progresivne prirode tih stopa taj je da se postotak poreza određenog za promet poduzetnika progresivno povećava ovisno o broju razreda kojem taj promet pripada.
This has the result that undertakings with low turnover (smaller undertakings) are taxed at a substantially lower average rate than undertakings with high turnover (larger undertakings).
Rezultat je taj da se poduzetnici s malim prometom (manji poduzetnici) oporezuju po znatno nižoj prosječnoj stopi od poduzetnika s velikim prometom (većih poduzetnika).
Being taxed at this substantially lower average tax rate mitigates the charges that undertakings with low turnover have to bear as compared to undertakings with high turnover and therefore constitutes an advantage to the benefit of smaller undertakings over larger undertakings for the purposes of Article 107(1) of the Treaty.
Oporezivanjem po toj znatno nižoj prosječnoj poreznoj stopi smanjuju se troškovi koje moraju snositi poduzetnici s malim prometom u odnosu na poduzetnike s velikim prometom, zbog čega ono čini prednost za manje poduzetnike u odnosu na veće poduzetnike za potrebe članka 107. stavka 1. Ugovora.
Equally, the possibility under the Act to deduct losses carried-forward for corporate or personal income tax purposes constitutes an advantage for those undertakings that were not profit-making in 2013, since it reduces their tax base and thus their tax burden as compared to undertakings that cannot benefit from that deduction.
Jednako tako, mogućnost odbitka prenesenih gubitaka za potrebe poreza na dobit i poreza na dohodak na temelju Zakona čini prednost za one poduzetnike koji 2013. nisu ostvarili dobit jer se njome smanjuje njihova porezna osnovica, a time i njihovo porezno opterećenje u odnosu na poduzetnike koji ne mogu ostvariti korist od tog odbitka.
SELECTIVITY
SELEKTIVNOST
A measure is selective if it favours certain undertakings or the production of certain goods within the meaning of Article 107(1) of the Treaty.
Mjera je selektivna ako se njome određeni poduzetnici ili proizvodnja određene robe stavljaju u povoljniji položaj u smislu članka 107. stavka 1. Ugovora.
For fiscal schemes the Court of Justice has established that the selectivity of the measure should in principle be assessed by means of a three-step analysis [8].
Za porezne programe Sud je utvrdio da bi selektivnost mjere u načelu trebalo ocijeniti analizom od tri koraka [8].
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
Prvo, utvrđuje se uobičajeni ili normalni porezni režim primjenjiv u državi članici – „referentni sustav”.
Second, it should be determined whether a given measure constitutes a derogation from that system insofar as it differentiates between economic operators who, in light of the objectives intrinsic to the system, are in a comparable factual and legal situation.
Drugo, trebalo bi utvrditi odstupa li određena mjera od tog sustava na način da se njome razlikuju gospodarski subjekti koji su s obzirom na ciljeve svojstvene sustavu u usporedivoj činjeničnoj i pravnoj situaciji.
If the measure in question does not constitute a derogation from the reference system, it is not selective.
Ako predmetna mjera ne odstupa od referentnog sustava, nije selektivna.
If it does (and therefore is prima facie selective), it must be established, in the third step of the analysis, whether the derogatory measure is justified by the nature or the general scheme of the reference tax system [9].
Ako odstupa (i time je selektivna prima facie), mora se utvrditi, u trećem koraku analize, je li odstupajuća mjera opravdana prirodom ili općom strukturom referentnog poreznog sustava [9].
If a prima facie selective measure is justified by the nature or the general scheme of the system, it will not be considered selective and it will thus fall outside the scope of Article 107(1) of the Treaty.
Ako je prima facie selektivna mjera opravdana prirodom ili općom strukturom sustava, neće je se smatrati selektivnom i stoga neće biti obuhvaćena područjem primjene članka 107. stavka 1. Ugovora.
The reference system constitutes the framework against which the selectivity of a measure is assessed.
Referentni sustav čini okvir za procjenu selektivnosti mjere.
In the present case, the reference system is the application of a special advertisement tax on turnover derived from the provision of advertising services, i.e. the full remuneration received by publishers for the publication of advertisements, without deduction of any costs.
U ovom je predmetu referentni sustav primjena posebnog poreza na oglašavanje na promet ostvaren iz pružanja usluga oglašavanja, tj. na cijelu naknadu koju izdavači primaju za objavljivanje oglasa, bez odbitka troškova.
The Commission does not consider that the progressive rate structure of the advertisement tax can form a part of that reference system.
Komisija ne smatra da progresivna struktura stope poreza na oglašavanje može činiti dio tog referentnog sustava.
As the Court of Justice has specified [10], it is not always sufficient to confine the selectivity analysis to whether a measure derogates from the reference system as defined by the Member State.
Kako je utvrdio Sud [10], nije uvijek dovoljno ograničiti analizu selektivnosti na to odstupa li mjera od referentnog sustava koji je utvrdila država članica.
It is also necessary to evaluate whether the boundaries of that system have been designed by the Member State in a consistent manner or, conversely, in a clearly arbitrary or biased way, so as to favour certain undertakings over others.
Nužno je i ocijeniti je li država članica osmislila granice tog sustava na usklađen ili, suprotno tomu, na očito proizvoljan ili pristran način kako bi se određene poduzetnike stavilo u povoljniji položaj od drugih.
Otherwise, instead of laying down general rules applying to all undertakings from which a derogation is made for certain undertakings, the Member State could achieve the same result, side stepping the State aid rules, by adjusting and combining its rules in such a way that their very application results in a different burden for different undertakings [11].
Inače bi, umjesto utvrđivanja općih pravila koja se primjenjuju na sve poduzetnike i u pogledu kojih se za određene poduzetnike utvrđuju odstupanja, država članica mogla ostvariti isti rezultat, ne uzimajući u obzir pravila o državnim potporama, prilagodbom i kombiniranjem svojih pravila na način da se samom njihovom primjenom različiti poduzetnici opterećuju u različitoj mjeri [11].
It is particularly important to recall in that respect that the Court of Justice has consistently held that Article 107(1) of the Treaty does not distinguish between measures of State intervention by reference to their causes or their aims, but defines them in relation to their effects, and thus independently of the techniques used [12].
Posebno je važno u tom pogledu podsjetiti na to da Sud dosljedno tvrdi da se u članku 107. stavku 1. Ugovora ne razlikuju mjere intervencije države upućivanjem na njihove uzroke ili ciljeve, već ih se definira s obzirom na njihove učinke, a time i neovisno o upotrijebljenim tehnikama [12].
The progressive tax structure introduced by the Act appears deliberately designed by Hungary to favour certain undertakings over others.
Čini se da je Mađarska namjerno osmislila progresivnu strukturu poreza uvedenu Zakonom kako bi određene poduzetnike stavila u povoljniji položaj u odnosu na druge.
Under the progressive tax structure introduced under the Act, the undertakings publishing advertisements are subject to different tax rates progressively increasing from 0 % towards 50 %, depending on the brackets into which their turnover falls.
U skladu s progresivnom strukturom poreza uvedenom na temelju Zakona poduzetnici koji objavljuju oglase podliježu različitim poreznim stopama koje se progresivno povećavaju s 0 % do 50 %, ovisno o razredima kojima njihov promet pripada.
Consequently, a different average tax rate applies to undertakings subject to the advertisement tax depending on the level of their turnover.
Posljedično, drukčija prosječna porezna stopa primjenjuje se na poduzetnike koji podliježu porezu na oglašavanje ovisno o razini svojeg prometa.
The effect of the progressive rate structure introduced by the Act is therefore that different undertakings are subject to different levels of taxation (expressed as a proportion of their overall annual advertisement turnover) depending on their size, since the amount of advertisement turnover achieved by an undertaking correlates to a certain extent with the size of that undertaking.
Učinak progresivne strukture stope uvedene Zakonom stoga je takav da različiti poduzetnici podliježu različitim razinama oporezivanja (izraženima kao udio u njihovu ukupnom godišnjem prometu od oglašavanja) ovisno o njihovoj veličini jer je iznos prometa od oglašavanja koji je poduzetnik ostvario u određenoj mjeri povezan s veličinom tog poduzetnika.
Because each company is taxed at a different rate, it is not possible for the Commission to identify one single reference rate in the advertisement tax.
Zbog toga što se svako društvo oporezuje po drukčijoj stopi, Komisija ne može utvrditi jedinstvenu referentnu stopu poreza na oglašavanje.
Hungary did not present any specific rate as the reference rate or ‘normal’ rate and did not explain either why a higher rate would be justified for undertakings with a high level of turnover, nor why lower rates should apply to undertakings with lower levels of advertisement turnover.
Mađarska nije navela nijednu određenu stopu kao referentnu ili „normalnu” stopu i nije objasnila zbog čega bi viša stopa bila opravdana za poduzetnike s visokom razinom prometa niti zbog čega bi se niže stope trebale primjenjivati na poduzetnike s nižim razinama prometa od oglašavanja.
The stated objective of the advertisement tax is to promote the principle of public burden sharing.
Navedeni je cilj poreza na oporezivanje promicanje načela podjele javnih obveza.
In light of that objective, the Commission considers all operators subject to the advertisement tax to be in a comparable legal and factual situation.
S obzirom na taj cilj Komisija smatra da su svi subjekti koji podliježu porezu na oglašavanje u usporedivoj pravnoj i činjeničnoj situaciji.
As a consequence, unless it is duly justified, all operators should be treated equally and pay the same proportion of their turnover, regardless of their level of turnover.
Kao rezultat toga, osim ako je opravdano, sa svim bi subjektima trebalo jednako postupati i trebali bi plaćati isti udio u prometu, bez obzira na razinu prometa.
The Commission observes that the consequence of the application of a single tax rate to all operators is already that those with higher turnovers contribute more to the State budget than those with low turnovers.
Komisija smatra da je posljedica primjene jedinstvene porezne stope na sve subjekte ta da oni s većim prometom ostvaruju veći doprinos državnom proračunu od onih s malim prometom.
Hungary has advanced no convincing argument justifying the discrimination between those types of undertakings by progressively imposing a proportionately higher tax burden on those with a higher advertisement turnover.
Mađarska nije dostavila uvjerljiv argument kojim se opravdava razlikovanje tih vrsta poduzetnika progresivnim uvođenjem razmjerno većeg poreznog opterećenja na poduzetnike s većim prometom od oglašavanja.
Hungary has therefore deliberately designed the advertisement tax in such a manner so as to arbitrarily favour certain undertakings, namely those with a lower level of turnover (and thus smaller undertakings), and disadvantage others, namely larger undertakings [13].
Mađarska je stoga namjerno osmislila porez na oglašavanje na način da se određene poduzetnike proizvoljno stavlja u povoljniji položaj, i to one s nižom razinom prometa (odnosno manje poduzetnike), a druge, odnosno veće poduzetnike, u nepovoljniji položaj [13].
The reference system is therefore selective by design in a way that is not justified in light of the objective of the advertisement tax, which is to promote the principle of public burden sharing and collect funds for the State budget.
Referentni sustav stoga je selektivno osmišljen na način koji nije opravdan s obzirom na cilj poreza na oglašavanje, a to je promicanje načela javne podjele obveza i prikupljanje sredstava za državni proračun.
In the same manner, the possibility of deducting past losses carried-forward for corporate and personal income tax purposes from the 2014 tax base, cannot be considered as part of the reference system in this case for at least two reasons.
Na isti se način mogućnost odbitka prošlih prenesenih gubitaka za potrebe poreza na dobit i poreza na dohodak od porezne osnovice za 2014. u ovom slučaju ne može smatrati dijelom referentnog sustava zbog najmanje dvaju razloga.
On the one hand, the tax is based on the taxation of turnover as opposed to profit-based tax, which means that costs are normally not deductible from the tax base of a turnover tax.
S jedne strane, porez se temelji na oporezivanju prometa, a ne na porezu na temelju dobiti, što znači da se troškovi obično ne mogu odbiti od porezne osnovice poreza na promet.
The Hungarian authorities have not been able to explain in this case how this possibility of deduction of costs could be linked to the objective or the nature of the turnover tax.
Mađarska tijela nisu u ovom slučaju uspjela objasniti kako bi se ta mogućnost odbitka troškova mogla povezati s ciljem ili prirodom poreza na promet.
In the Commission's view, the reference system for the taxation of advertisement turnover should be a tax on advertisement turnover which would comply with State aid rules i.e. where:
Komisija smatra da bi referentni sustav za oporezivanje prometa od oglašavanja trebao biti porez na promet od oglašavanja koji bi bio u skladu s pravilima o državnim potporama, odnosno u kojem bi vrijedilo sljedeće:
advertisement turnovers are subject to the same (single) tax rate,
promet od oglašavanja podliježe istoj (jedinstvenoj) poreznoj stopi,
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 a second step, it is necessary to determine whether the measure derogates from the reference system in favour of certain undertakings which are in a similar factual and legal situation in light of the intrinsic objective of the system of reference.
Kao drugi korak, nužno je odrediti odstupa li mjera od referentnog sustava u korist određenih poduzetnika koji su u sličnoj činjeničnoj i pravnoj situaciji s obzirom na svojstveni cilj referentnog sustava.
The progressivity of the advertisement tax rate structure creates a differentiation amongst undertakings carrying out the activity of publication of advertisement in Hungary based on the scale of their advertisement activity, as reflected in their advertisement turnover.
Zbog progresivnosti strukture porezne stope za oglašavanje dolazi do razlikovanja poduzetnika koji objavljuju oglase u Mađarskoj na temelju razmjera njihove aktivnosti oglašavanja, kako se odražava u njihovu prometu od oglašavanja.
Indeed, due to the progressive character of the rates laid down by the Act, undertakings with turnover falling in lower brackets are subject to substantially lower taxation than undertakings with turnover falling in higher brackets.
Zbog progresivne prirode stopa utvrđenih Zakonom poduzetnici s prometom koji pripada nižim razredima doista podliježu znatno manjem oporezivanju od poduzetnika čiji promet pripada višim razredima.
As a result, undertakings with low turnover are subject to both substantially lower marginal tax rates and substantially lower average tax rates as compared to undertakings with high levels of turnover, and therefore to substantially lower taxation for the same activities.
Rezultat je taj da poduzetnici s malim prometom podliježu znatno nižim graničnim poreznim stopama i znatno nižim prosječnim poreznim stopama u odnosu na poduzetnike s visokom razinom prometa, a time i znatno manjim porezima za iste djelatnosti.
In particular, the Commission notes that for undertakings with higher advertising turnovers the taxation of turnover falling in the top brackets (30 %/40 %/50 %) is exceptionally high and therefore results in a very substantial differential treatment.
Konkretno, Komisija napominje da su za poduzetnike s većim prometom od oglašavanja porezi na promet koji pripada višim razredima (30 %/40 %/50 %) iznimno visoki i stoga dolazi do znatno različitog tretmana.
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.
Nadalje, podaci o plaćanju predujma poreza koje su dostavila mađarska tijela 17. veljače 2015. pokazali su da su se porezne stope od 30 % i 40 %/50 % primjenjive na promet od oglašavanja koji pripada dvama najvišim razredima učinkovito primijenile samo na jednog poduzetnika 2014. i da je taj porezni obveznik platio oko 80 % ukupnih prihoda od predujmova poreza koje je primila Mađarska.
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.
Ti podaci upućuju na konkretne učinke različitog tretmana poduzetnika na temelju Zakona i selektivnu prirodu progresivnih stopa koje su njime utvrđene.
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.
Stoga Komisija smatra da progresivna struktura stope uvedena Zakonom odstupa od referentnog sustava koji se sastoji od uvođenja poreza na oglašavanje za sve subjekte uključene u objavljivanje oglasa u Mađarskoj u korist poduzetnika s manjim prometom.
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.
Komisija smatra i da mogućnost da poduzetnici koji 2013. nisu ostvarili dobit odbiju prošle prenesene gubitke za potrebe poreza na dobit i poreza na dohodak od porezne osnovice za 2014. odstupa od referentnog sustava, tj. od općeg pravila oporezivanja subjekata na temelju njihova prometa od oglašavanja.
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.
Porez se temelji na oporezivanju prometa, a ne na porezu na temelju dobiti, što znači da se troškovi obično ne mogu odbiti od porezne osnovice poreza na promet.
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.
Točnije, ograničenjem odbitka gubitaka na poduzetnike koji 2013. nisu ostvarili dobit razlikuju se, s jedne strane, poduzetnici koji su 2013. imali prenesene gubitke i nisu ostvarili dobit i, s druge strane, poduzetnici koji su 2013. ostvarili dobit, ali su mogli imati prenesene gubitke iz prethodnih fiskalnih godina.
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.
Osim toga, odredbom se gubici koji se mogu prebiti s poreznom obvezom za oglašavanje ne ograničavaju na one nastale 2013., nego se poduzetniku koji 2013. nije ostvario dobit omogućuje da upotrijebi i gubitke prenesene iz prethodnih godina.
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.
Nadalje, Komisija smatra da odbitak gubitaka koji su već postojali u vrijeme donošenja Zakona o porezu na oglašavanje podrazumijeva selektivnost jer bi se mogućnošću tog odbitka određeni poduzetnici sa znatnim prenesenim gubicima mogli staviti u povoljniji položaj.
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.
Komisija smatra da se odredbama Zakona kojima se omogućuje, uz uvjete utvrđene u Zakonu, odbitak prenesenih gubitaka razlikuju poduzetnici koji su u usporedivoj pravnoj i činjeničnoj situaciji s obzirom na cilj mađarskog Zakona o porezu na oglašavanje.
Therefore, the Commission considers that the measures are prima facia selective.
Stoga Komisija smatra da su mjere selektivne prima facie.
Justification by the nature and general scheme of the tax system
Opravdanje prirodom i općom strukturom poreznog sustava
A measure which derogates from the reference system is not selective if it is justified by the nature or general scheme of that system.
Mjera koja odstupa od referentnog sustava nije selektivna ako je opravdana prirodom i općom strukturom tog sustava.
This is the case where it is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [14].
U tom je slučaju ona rezultat sastavnih mehanizama potrebnih za funkcioniranje i djelotvornost sustava [14].
It is for the Member State to provide such justification.
Na državi je članici da to dokaže.
Progressivity of the rates
Progresivnost stopa
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.
Mađarska tijela tvrdila su da promet i veličina poduzetnika odražavaju sposobnost plaćanja tog poduzetnika i da, stoga, poduzetnik s velikim prometom od oglašavanja ima veću sposobnost plaćanja od poduzetnika s manjim prometom od oglašavanja.
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.
Komisija smatra da se informacijama koje je dostavila Mađarska nije dokazalo da je promet grupe društava dobar pokazatelj njezine sposobnosti plaćanja niti da je obrazac progresivnosti poreza opravdan prirodom i općom strukturom poreznog sustava.