natgillin/translations-raw huggingface dataset:
The reference system is therefore selective by design in a way that is not justified in the light of the objective of the health contribution, which is to collect funds for the Hungarian health system.
Odstopanje od referenčnega sistema
Consequently, the appropriate reference system in the present case is the imposition of a health contribution on undertakings operating in Hungary based on their turnover, without the progressive rate structure being a part of that system.
Kot drugi korak je treba ugotoviti, ali ukrep odstopa od referenčnega sistema v korist posameznih podjetij, ki so v podobnem dejanskem in pravnem položaju glede na cilj, ki je del referenčnega sistema.
Derogation from the system of reference
Kot je pojasnjeno v uvodni izjavi 31, je resnični cilj davka za zdravstveni prispevek financiranje zdravstvenega sistema in izboljšanje kakovosti zdravstvenih storitev na Madžarskem.
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 the light of the intrinsic objective of the system of reference.
Kot je nadalje pojasnjeno v uvodni izjavi 34, bi bilo treba za vse gospodarske subjekte, ki sodelujejo pri proizvodnji in prodaji tobačnih izdelkov, ob upoštevanju navedenega cilja šteti, da so v primerljivem pravnem in dejanskem položaju ne glede na svojo velikost ali višino prometa.
As explained in recital 31, the intrinsic objective of the health contribution tax is to fund the health care system and increase the quality of health care services in Hungary.
Zaradi progresivnosti strukture stopenj zdravstvenega prispevka se torej med podjetji, ki opravljajo dejavnost proizvodnje in prodaje tobačnih izdelkov na Madžarskem, vzpostavlja razlikovanje na podlagi njihove velikosti.
As further explained in recital 34, all operators involved in the production and trade of tobacco products should be considered to be in a comparable legal and factual situation in the light of that objective, regardless of their size and the level of their turnover.
Dejansko so zaradi progresivne narave stopenj, določenih z zakonom, podjetja s prometom, ki spada v nižje razpone, precej manj obdavčena od podjetij s prometom, ki spada v višje razpone.
The progressivity of the health contribution rate structure therefore creates a differentiation amongst undertakings carrying on the activity of production of and trade in tobacco products in Hungary based on their size.
Za podjetja z majhnim prometom zato veljajo precej nižje mejne davčne stopnje in precej nižje povprečne davčne stopnje v primerjavi s podjetji z velikim prometom in so torej za iste dejavnosti precej manj obdavčena.
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.
Komisija zato meni, da struktura progresivnih stopenj, uvedena z zakonom, v korist podjetij z nižjim prometom odstopa od referenčnega sistema, ki obsega uvedbo zdravstvenega prispevka za vse gospodarske subjekte, ki sodelujejo pri proizvodnji in prodaji tobačnih izdelkov na Madžarskem.
This has the result that undertakings with low turnover are subject to both substantially lower marginal tax rates and substantially lower average tax rates as compared with undertakings with high levels of turnover, and therefore to substantially lower taxation for the same activities.
Podobno se zaradi možnosti do 80-odstotnega zmanjšanja davčne obveznosti podjetja na podlagi zakona v primeru naložb razlikuje med podjetji, ki so izvedla take naložbe, in podjetji, ki jih niso.
Hence, the Commission considers that the progressive rate structure introduced by the Act derogates from the reference system consisting in the imposition of a health contribution on all operators involved in the production of and trade in tobacco products in Hungary in favour of undertakings with lower turnover.
Vendar so ob upoštevanju resničnega cilja davka za zdravstveni prispevek podjetja, ki so izvedla naložbe, in podjetja, ki jih niso, v primerljivem dejanskem in pravnem položaju, saj dejstvo, da podjetje izvaja naložbe, ne prispeva k zmanjšanju negativnih zunanjih učinkov, ki jih povzroča kajenje.
Similarly, the possibility of reducing an undertaking's tax liability under the Act by up to 80 % in the case of investment differentiates between undertakings that have made investments and undertakings that have not made investments.
Ravno nasprotno, možnost zmanjšanja davčne obveznosti podjetja v primeru naložb, ki je namenjena povečanju proizvodne in trgovinske zmogljivosti podjetja, se zdi neskladna z resničnim ciljem davka za zdravstveni prispevek.
However, in the light of the intrinsic objective of the health contribution tax identified above, undertakings that have made investments and undertakings that have not made investments are in a comparable factual and legal situation, since the fact that an undertaking makes investments does nothing to reduce the negative externalities caused by smoking.
Komisija zato meni, da določbe zakona, ki zagotavljajo zmanjšanje davčne obveznosti v primeru naložb, razlikujejo med podjetji, ki so ob upoštevanju resničnega cilja zdravstvenega prispevka v primerljivem dejanskem in pravnem položaju, s tem pa nastane odstopanje od referenčnega sistema.
Quite the contrary, the possibility of reducing an undertaking's tax liability in the case of investments, which aims at increasing the production and trading capacity of the undertaking, appears to be inconsistent with the intrinsic objective of the health contribution tax.
Komisija zato meni, da sta ukrepa selektivna prima facie.
Therefore, the Commission considers that the provisions of the Act providing for the reduction of the tax liability in the case of investment differentiate between undertakings that are in a comparable factual and legal situation in the light of the intrinsic objective of the health contribution and thus creates a derogation from the system of reference.
Utemeljitev
Therefore, the Commission considers that the measures are prima facia selective.
Ukrep, ki odstopa od referenčnega sistema, ni selektiven, če je utemeljen z naravo ali splošno shemo navedenega sistema.
Justification
To se zgodi, kadar je posledica mehanizmov, ki so del sistema ter so potrebni za njegovo delovanje in učinkovitost [15].
A measure which derogates from the reference system is not selective if it is justified by the nature or general scheme of that system.
Takšno utemeljitev mora predložiti država članica.
This is the case where it is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [15].
Države članice se za ta namen ne morejo sklicevati na zunanje cilje politike, kot so cilji regionalne, okoljske ali industrijske politike, da bi s tem utemeljile različno obravnavo podjetij v okviru posamezne ureditve.
It is for the Member State to provide such justification.
Madžarski organi so trdili, da se zdravstveni prispevek obračuna na proizvodnjo in prodajo izdelkov, ki povzročajo tveganje za zdravje, in ni povezan z dobičkom gospodarskih subjektov, medtem ko je davčna stopnja prilagojena obremenitvi, ki jo obdavčljivi subjekti zmorejo prenesti.
For this purpose, external policy objectives — such as regional, environmental or industrial policy objectives — cannot be relied upon by the Member States to justify the differentiated treatment of undertakings under a certain regime.
Po njihovem mnenju plačilna sposobnost in stopnja tveganja, ki ga ustvarijo podjetja, nista razvidni iz donosnosti podjetij, ampak iz njihovih tržnih deležev in vodilnega položaja na trgu ter posledično vloge, ki jo imajo pri usmerjanju cen.
The Hungarian authorities have argued that the health contribution is due on the manufacturing of and trade in products causing a health risk and is not linked to the profit of the economic operators, whereas the tax rate is adjusted to the load-bearing capacity of the taxable entities.
Dobiček kot podlaga za prispevek je najmanj primeren dejavnik za izražanje škode za zdravje, ki jo subjekti, za katere velja prispevek, ustvarijo s svojo dejavnostjo.
In the view of the Hungarian authorities, the ability to pay and the degree of the risk generated by the undertakings are reflected by their market share and market leadership and, consequently, their price-orienting role rather than by their profitability.
Poleg tega lahko podjetja z večjim prometom in tržnim deležem v primerjavi s podjetji z majhnim prometom precej bolj vplivajo na trg izdelka kot razlika med njihovimi stopnjami prometa.
Profit, as the basis of the contribution, is the least suitable factor for the expression of the damage to health generated by the subjects of the contribution through their activity.
Zato ob upoštevanju cilja prispevka iz navedenega izhaja tudi, da bo gospodarski subjekt z večjim prometom na trgu tobačnih izdelkov ustvaril tudi precej večje negativne posledice za zdravje, povezane s kajenjem.
Furthermore, in comparison with undertakings with low turnover, undertakings with more significant turnover and market share are much more able to influence the market of a product than the difference between their levels of turnover.
Glede na znatno relativno naraščanje progresivnih davčnih stopenj v tem primeru Komisija ne meni, da je lahko zmožnost plačila vodilno načelo pri obdavčitvi na podlagi prometa.
Therefore, considering the objective of the contribution, this will also entail that an economic operator obtaining a higher turnover on the market of tobacco products will also generate exponentially higher negative smoking-related effects on health.
Pri davku na podlagi prometa se v nasprotju z davki na podlagi dobička [16] ne upoštevajo stroški, ki nastanejo pri ustvarjanju tega prometa.
In the present case, given the substantial relative increments of the progressive tax rate, the Commission does not consider that ability to pay can serve as a guiding principle for turnover-based taxation.
Zato se brez konkretnih nasprotnih dokazov zdi dvomljivo, da bi bila plačilna sposobnost podjetja razvidna le iz višine ustvarjenega prometa, in to ne glede na nastale stroške.
As opposed to taxes based on profit [16], a turnover-based tax does not take into account costs incurred in the generation of that turnover.
Poleg tega Komisija ni prepričana, da lahko podjetja z večjim prometom v primerjavi s podjetji z manjšim prometom toliko bolj vplivajo na proizvodni trg in samodejno ustvarijo toliko večje negativne posledice za zdravje, povezane s kajenjem, da bi to upravičevalo uporabo progresivnih davčnih stopenj za promet, kot so bile sprejete z zakonom.
Therefore, in the absence of specific evidence to the contrary, it appears doubtful that the mere amount of turnover generated as such — irrespective of the costs incurred — reflects the ability to pay of the undertaking.
Komisija vsekakor meni, da bi se lahko s plačilno sposobnostjo in negativnimi posledicami za zdravje, če bi se lahko šteli za načela zdravstvenega prispevka na podlagi prometa, utemeljila le linearna davčna stopnja, razen če se dokaže, da se plačilna sposobnost in ustvarjanje negativnih posledic za zdravje postopno povečujeta s povečanjem prometa.
Furthermore, the Commission is not convinced that, in comparison with undertakings with lower turnover, undertakings with more significant turnover are able to influence the product market and automatically generate higher negative smoking-related effects to such a degree that would justify the application of progressive tax rates in respect of turnover as adopted under the Act.
Poleg tega meni, da so lahko progresivne stopnje za prometne davke upravičene le, če naj bi se z njimi dosegel poseben cilj, za katerega si prizadeva davek, ki dejansko zahteva progresivne stopnje, tj. če se na primer dokaže, da se negativni zunanji učinki, ki nastanejo zaradi dejavnosti in naj bi jih davek odpravil, prav tako postopno povečujejo.
In any event, the Commission considers that, even if ability to pay and the negative effects on health might be considered to be inherent principles of the turnover-based health contribution, it would only justify a linear tax rate, unless it is shown that ability to pay and the generation of negative effects on health increase progressively with an increase in the turnover.
Utemeljiti bi bilo treba tudi vzorec progresivnosti.
The Commission considers that progressive rates for taxes on turnover can only be justified if the specific objective pursued by a tax indeed requires progressive rates, i.e., for example, if it is shown that the externalities created by an activity that the tax is supposed to tackle also increase progressively.
Komisija ni prepričana, da bi se škoda za zdravje, ki je posledica proizvodnje in prodaje tobačnih izdelkov, postopno povečala z ustvarjenim prometom in v skladu z naraščanjem davčne stopnje, ki velja na podlagi ukrepa.
No such justification was provided by Hungary.
Ta zahteva se zato ne zdi skladna z domnevnim ciljem ukrepa.
The Commission is not convinced that the health damage caused by the manufacturing of and trade in tobacco products would increase progressively with the turnover generated and according to the tax rate increments applicable under the measure.
Tudi zmanjšanja davčne obveznosti v primeru naložb ni mogoče utemeljiti z naravo in splošno shemo davčnega sistema.
Furthermore, the condition that the turnover derived from the production of and trade in tobacco products accounts for at least 50 % of the total annual turnover generated by the undertaking to be subject to the health contribution also appears to contradict the justification of the tax progressivity based on the effects of tobacco products on health.
Po mnenju Komisije je možnost do 80-odstotnega zmanjšanja davčne obveznosti podjetja v primeru naložb neskladna z resničnim ciljem davka za zdravstveni prispevek.
In view of the tax objective, this requirement would mean that tobacco products marketed by companies whose turnover derived from the production of and trade in tobacco products accounts for less than 50 % do not have negative effects on health like the products marketed by companies with a higher proportion of tobacco products in their turnover.
Cilj davka za zdravstveni prispevek je ustvariti sredstva za zdravstveni sistem in izboljšanje kakovosti zdravstvenih storitev, glede na to, da ima kajenje pomembno vlogo pri razvoju številnih bolezni in precej prispeva k povišanju stroškov za zdravstvo.
This requirement therefore appears to be inconsistent with the alleged objective of the measure.
Zato se zdi Komisiji možnost zmanjšanja davčne obveznosti podjetja v primeru naložbe, katere namen je povečanje proizvodne in trgovinske zmogljivosti podjetja, neskladna z zadevnim ciljem davka, saj bi take naložbe, kot je navedeno že v uvodni izjavi 40, prej povečale proizvodno in trgovinsko zmogljivost podjetja in s tem negativne zunanje učinke, ki se poskušajo odpraviti z davkom za zdravstveni prispevek.
As regards the reduction of the tax liability in the case of investments, it cannot be justified by the nature and general scheme of the tax system either.
Poleg tega se v prispevku, ki temelji na obdavčitvi prometa, stroški ne bi smeli upoštevati.
The Commission considers the possibility of reducing the tax liability by up to 80 % in the case of investment to be inconsistent with the intrinsic objective of the health contribution tax.
V skladu s tem Komisija ne meni, da sta ukrepa utemeljena z naravo in splošno shemo referenčnega sistema.
The objective of the health contribution tax is to create funds for the health system and increase the quality of health services given the fact that smoking plays an eminent role in the development of numerous diseases and significantly contributes to increased health expenses.
Za ukrepa bi bilo zato treba šteti, da dodeljujeta selektivno prednost tobačnim podjetjem z manjšim prometom (in torej manjšim podjetjem) in podjetjem, ki so izvedla naložbe, zaradi katerih so upravičena do zmanjšanja davčne obveznosti v okviru davka za zdravstveni prispevek.
Therefore, the Commission finds the possibility of reducing the tax liability in the case of investment, which aims at increasing the production and trading capacity of the undertaking, to be inconsistent with that objective, since, as already stated in recital 40, such investments would sooner increase the production and trading capacity of the undertaking and thus the negative externalities which the health contribution tax seeks to address.
Izkrivljanje konkurence in vpliv na trgovino znotraj Unije
Furthermore, a contribution being based on the taxation of turnover should not take into account any costs.
Da bi ukrep v skladu s členom 107(1) Pogodbe pomenil državno pomoč, mora izkrivljati konkurenco ali bi jo lahko izkrivljal in vplivati na trgovino znotraj Unije.
Accordingly, the Commission does not consider the measures to be justified by the nature and general scheme of the tax system.
Ukrepa se uporabljata za vsa podjetja, ki ustvarijo promet s proizvodnjo in prodajo tobačnih izdelkov na Madžarskem.
The measures should therefore be considered to confer a selective advantage on tobacco undertakings with a lower level of turnover (and thus smaller undertakings) and to undertakings that have made investments eligible for a reduction of their tax liability under the health contribution tax.
Madžarska tobačna industrija je odprta za konkurenco, zanjo pa je značilna prisotnost gospodarskih subjektov iz drugih držav članic in mednarodnih gospodarskih subjektov, zato bi lahko vsaka pomoč v korist nekaterih gospodarskih subjektov vplivala na trgovino znotraj Unije.
Distortion of competition and effect on intra-Union trade
Kolikor ukrepa podjetja z manjšim prometom in podjetja, ki so izvedla upravičene naložbe, razbremenita davčne obveznosti, ki bi jo drugače morala plačati, če bi zanje veljal enak zdravstveni prispevek kot za podjetja z večjim prometom in podjetja, ki niso izvedla naložb, pomoč, dodeljena na podlagi navedenih ukrepov, pomeni pomoč za tekoče poslovanje, saj se z njo navedenim podjetjem znižajo stroški, ki bi jih sicer imela pri izvajanju tekočih poslov ali običajnih dejavnosti.
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.
V skladu z ustaljeno sodno prakso Sodišča pomoč za tekoče poslovanje izkrivlja konkurenco [17], zato bi bilo treba za vsako pomoč, dodeljeno navedenim podjetjem, šteti, da izkrivlja ali bi lahko izkrivljala konkurenco s krepitvijo njihovega finančnega položaja na madžarskem trgu tobaka.
The measures apply to all undertakings deriving turnover from the production of and trade in tobacco products in Hungary.
Zato ukrepa izkrivljata ali bi lahko izkrivljala konkurenco in vplivata na trgovino znotraj Unije.
The Hungarian tobacco industry is open to competition and characterised by the presence of operators from other Member States as well as from international operators, so that any aid in favour of certain industry operators is liable to affect intra-Union trade.
Sklepne ugotovitve
To the extent that the measures relieve undertakings with lower levels of turnover and undertakings making eligible investments from a tax liability they would otherwise have been obliged to pay, had they been subject to the same health contribution as undertakings with a high level of turnover and undertakings not making investments, the aid granted under those measures constitute operating aid in that it relieves those undertakings from a charge that they would normally have had to bear in their day-to-day management or normal activities.
Vsi pogoji iz člena 107(1) Pogodbe so izpolnjeni, zato Komisija meni, da davek za zdravstveni prispevek za podjetja iz tobačne industrije, ki določa progresivno strukturo davka za tobačna podjetja, in zmanjšanje davčne obveznosti v primeru nekaterih naložb pomenita državno pomoč v smislu navedene določbe.
The Court of Justice has consistently held that operating aid distorts competition [17], 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 tobacco market.
Združljivost pomoči z notranjim trgom
Consequently, the measures distort or threaten to distort competition and have an effect on intra-Union trade.
Državna pomoč se šteje za združljivo z notranjim trgom, če spada v katero od kategorij iz člena 107(2) Pogodbe [18], za združljivo z notranjim trgom pa se lahko šteje tudi, če Komisija ugotovi, da spada v katero od kategorij iz člena 107(3) Pogodbe [19].
Conclusion
Vendar je država članica, ki je dodelila pomoč, tista, ki mora dokazati, da je državna pomoč, ki jo je dodelila, združljiva z notranjim trgom v skladu s členom 107(2) ali 107(3) Pogodbe [20].
Since all the conditions laid down by Article 107(1) of the Treaty are met, the Commission considers that the health contribution tax on tobacco industry businesses laying down a progressive tax structure for tobacco businesses and the reduction of the tax liability on the condition of making certain investments constitutes State aid within the meaning of that provision.
Komisija ugotavlja, da madžarski organi niso predložili argumentov za združljivost ukrepov z notranjim trgom, in da Madžarska ni predložila pripomb k pomislekom glede združljivosti ukrepov, ki so bili izraženi v sklepu o začetku postopka.
Compatibility of the aid with the internal market
Po mnenju Komisije ne velja nobena od izjem iz navedenih določb Pogodbe, saj si ukrepa očitno ne prizadevata za doseganje katerega od ciljev iz navedenih določb.
State aid is to be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty [18] 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 [19].
Zato ukrepov ni mogoče razglasiti za združljiva z notranjim trgom.
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 [20].
Vračilo pomoči
The Commission notes that the Hungarian authorities did not provide arguments as to why 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.
Zdravstveni prispevek podjetij iz tobačne industrije ni bil priglašen oziroma ga Komisija ni razglasila za združljivega z notranjim trgom.
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.
Progresivna struktura zdravstvenega prispevka in določbe o zmanjšanju davčne obveznosti v primeru nekaterih naložb pomenijo državno pomoč v smislu člena 107(1) Pogodbe in novo pomoč v smislu člena 1(c) Uredbe Sveta 2015/1589 [21], ki se je izvedla ob kršitvi obveznosti mirovanja iz člena 108(3) Pogodbe, zato navedena ukrepa pomenita tudi nezakonito pomoč v smislu člena 1(f) Uredbe (EU) 2015/1589.
Consequently, the measures cannot be declared compatible with the internal market.
Če se ugotovi, da ukrepa pomenita nezakonito in nezdružljivo državno pomoč, morajo prejemniki pomoč vrniti v skladu s členom 16 Uredbe (EU) 2015/1589.
Recovery of aid
Vendar je Madžarska potrdila, da je zaradi odredbe o začasnem odlogu, ki jo je Komisija izdala v sklepu o začetku postopka, začasno odložila izvajanje zdravstvenega prispevka za tobačna podjetja.
The health contribution of tobacco industry businesses was never notified or declared compatible with the internal market by the Commission.
Na podlagi ukrepov državna pomoč dejansko ni bila dodeljena.