natgillin/translations-raw huggingface dataset:
The provisions applicable to the food chain inspection fee are set forth in Act XLVI of 2008 on the food chain and the official supervision thereof (the ‘Food Chain Act’) and in Decree No 40 of 27 April 2012 of the Minister for Rural Development on the rules of making a declaration on and paying the food chain inspection fee.
Določbe, ki se uporabljajo za pristojbino za inšpekcijski nadzor v prehranski verigi, so navedene v zakonu XLVI o prehranski verigi in uradnem nadzoru nad njo (v nadaljnjem besedilu: zakon o prehranski verigi) iz leta 2008 in uredbi št. 40 z dne 27. aprila 2012 o pravilih za prijavo in plačilo pristojbine za inšpekcijski nadzor v prehranski verigi, ki jo je sprejel minister za razvoj podeželja.
Undertakings regarded as food chain operators pursuant to the Food Chain Act have to pay the fee in respect of their turnover made in relation to certain activities.
Podjetja, ki se v skladu z zakonom o prehranski verigi štejejo za subjekte, ki poslujejo v prehranski verigi, morajo plačati pristojbino glede na promet, ki ga ustvarijo pri nekaterih dejavnostih.
The Act provides a list of the activities [4] in respect of which companies are obliged to pay the inspection fee.
V zakonu je naveden seznam dejavnosti [4], v zvezi s katerimi morajo družbe plačati pristojbino za inšpekcijski nadzor.
All undertakings (companies and other legal persons, but also private persons who pursue their activities as sole traders or primary producers) operating in Hungary that generated turnover from the listed activities in the year preceding the declaration are subject to the payment of the food chain inspection fee.
Vsa podjetja (družbe in druge pravne osebe, pa tudi posamezniki, ki svoje dejavnosti opravljajo kot samostojni podjetniki ali primarni proizvajalci), ki poslujejo na Madžarskem in so v letu pred prijavo z navedenimi dejavnostmi ustvarila promet, morajo plačati pristojbino za inšpekcijski nadzor v prehranski verigi.
The purpose of the food chain inspection fee is to cover the cost of performance by the National Food Chain Safety Office (a State agency) of tasks relating to certain food chain regulatory and supervisory activities.
Namen pristojbine za inšpekcijski nadzor v prehranski verigi je kritje stroškov, ki jih ima nacionalni urad za varnost prehranske verige (državna agencija) z opravljanjem nalog, povezanih z nekaterimi regulativnimi in nadzornimi dejavnostmi v prehranski verigi.
The supervisory fee is calculated on a yearly basis and the person subject to the fee is obliged to declare and pay regardless of whether specific on-the-spot official controls have been carried out.
Pristojbina za nadzor se izračuna vsako leto, subjekt, za katerega velja pristojbina, pa jo mora prijaviti in plačati ne glede na to, ali je bil opravljen poseben uradni nadzor na kraju samem.
Until 31 December 2014, the rule established by the Food Chain Act was that all food chain operators had to pay the fee in respect of the relevant turnover at a flat rate of 0,1 %.
Zakon o prehranski verigi je do 31. decembra 2014 določal, da morajo vsi subjekti, ki poslujejo v prehranski verigi, v zvezi z zadevnim prometom plačati pristojbino po 0,1-odstotni pavšalni stopnji.
The collected food chain inspection fee may be spent only on the tasks set forth in the food chain safety strategy and the activities of the food chain authority.
Zbrana pristojbina za inšpekcijski nadzor v prehranski verigi se lahko porabi le za naloge, določene v strategiji za varnost v prehranski verigi, in dejavnosti organa za prehransko verigo.
The 2014 amendment of the Food Chain Act
Sprememba zakona o prehranski verigi iz leta 2014
Pursuant to the amendment of Article 47/B of the Food Chain Act by Act LXXIV of 2014 [5] that entered into force on 1 January 2015 (hereinafter: ‘the 2014 amendment’), specific rules were introduced for the calculation of the inspection fee applicable to turnover generated by stores selling fast-moving consumer goods [6] on the Hungarian market.
S spremembo člena 47/B zakona o prehranski verigi z zakonom LXXIV iz leta 2014 [5], ki je začel veljati 1. januarja 2015 (v nadaljnjem besedilu: sprememba iz leta 2014), so bila uvedena posebna pravila za izračun pristojbine za inšpekcijski nadzor v zvezi s prometom, ki ga ustvarijo prodajalne izdelkov široke potrošnje [6] na madžarskem trgu.
The 2014 amendment of the Food Chain Act introduces a progressive fee structure for operators of stores selling fast-moving consumer goods [7], with rates ranging from 0 % to 6 %.
S spremembo zakona o prehranski verigi iz leta 2014 je bila uvedena progresivna struktura pristojbin za upravljavce prodajaln izdelkov široke potrošnje [7], katere stopnje so v razponu od 0 do 6 %.
More precisely, the following rates applied to turnover subject to the food chain inspection fee:
Natančneje, za promet, za katerega se obračuna pristojbina za inšpekcijski nadzor v prehranski verigi, so se uporabljale naslednje stopnje:
0 % on the part of the turnover not exceeding HUF 500 million (approximately EUR 1,6 million),
0 % za promet do 500 milijonov HUF (približno 1,6 milijona EUR),
0,1 % on the part of the turnover exceeding HUF 500 million but not exceeding HUF 50 billion (approximately EUR 160,6 million),
0,1 % za promet od 500 milijonov HUF do 50 milijard HUF (približno 160,6 milijona EUR),
1 % on the part of the turnover exceeding HUF 50 billion but not exceeding HUF 100 billion (approximately EUR 321,2 million),
1 % za promet od 50 milijard HUF do 100 milijard HUF (približno 321,2 milijona EUR),
2 % on the part of the turnover exceeding HUF 100 billion but not exceeding HUF 150 billion (approximately EUR 481,8 million),
2 % za promet od 100 milijard HUF do 150 milijard HUF (približno 481,8 milijona EUR),
3 % on the part of the turnover exceeding HUF 150 billion but not exceeding HUF 200 billion (approximately EUR 642,4 million),
3 % za promet od 150 milijard HUF do 200 milijard HUF (približno 642,4 milijona EUR),
4 % on the part of the turnover exceeding HUF 200 billion but not exceeding HUF 250 billion (approximately EUR 803 million),
4 % za promet od 200 milijard HUF do 250 milijard HUF (približno 803 milijonov EUR),
5 % on the part of the turnover exceeding HUF 250 billion but not exceeding HUF 300 billion (approximately EUR 963,5 million),
5 % za promet od 250 milijard HUF do 300 milijard HUF (približno 963,5 milijona EUR),
6 % on the part of turnover exceeding HUF 300 billion.
6 % za promet nad 300 milijardami HUF.
Pursuant to the 2014 amendment of the Food Chain Act, all other food chain operators remained subject to the fee calculated on the relevant turnover at a flat rate of 0,1 %.
V skladu s spremembo zakona o prehranski verigi iz leta 2014 se je za vse ostale subjekte, ki poslujejo v prehranski verigi, pristojbina za zadevni promet še naprej izračunavala po 0,1-odstotni pavšalni stopnji.
Neither the amended provision of the Hungarian Food Chain Act nor its explanatory memorandum make reference to the reasons behind the introduction of specific rules with regard to the fee rate for stores selling fast-moving consumer goods.
Niti spremenjena določba madžarskega zakona o prehranski verigi niti njen obrazložitveni memorandum se ne sklicujeta na razloge za uvedbo posebnih pravil v zvezi s stopnjo pristojbine za prodajalne izdelkov široke potrošnje.
No explanation is given either as to the determination of the different turnover brackets and corresponding fee rates.
Prav tako ni podano nobeno pojasnilo glede določitve različnih razponov prometa in z njimi povezanih stopenj pristojbin.
The fee is subject to declaration by the food chain operators.
Pristojbino prijavijo subjekti, ki poslujejo v prehranski verigi.
It is payable annually in two equal instalments by 31 July and 31 January.
Plača se letno v dveh enakih obrokih, in sicer do 31. julija in 31. januarja.
The law also provides for simplified procedures in cases where the fee is less than HUF 1000 (approximately EUR 3,20).
Zakon tudi določa poenostavljene postopke za primere, ko je pristojbina nižja od 1000 HUF (približno 3,20 EUR).
In that case, the fee is still subject to declaration, but it does not have to be paid.
V takem primeru je pristojbino še vedno treba prijaviti, vendar je ni treba plačati.
A penalty for belated payment is payable on any inspection fee unpaid by the deadline.
Če pristojbina za inšpekcijski nadzor ni plačana do roka, se zaračunajo zamudne obresti.
A default penalty may be imposed if the persons or entities subject to the food chain inspection fee fail to fulfil their obligation to make a declaration, or fulfil it belatedly, incompletely or with untrue data.
Če osebe ali subjekti, za katere velja pristojbina za inšpekcijski nadzor v prehranski verigi, ne izpolnijo svoje obveznosti glede prijave ali prijavo izpolnijo z zamudo, nepopolno ali navedejo neresnične podatke, se jim lahko naloži kazen zaradi neizpolnitve obveznosti.
The Commission opened the formal investigation procedure because it considered at that stage that the progressive fee structure (rates and turnover brackets) introduced by the 2014 amendment constituted unlawful and incompatible State aid.
Komisija je začela formalni postopek preiskave, ker je menila, da progresivna struktura pristojbin (stopnje in razponi prometa), uvedena s spremembo iz leta 2014, pomeni nezakonito in nezdružljivo državno pomoč.
In particular, the Commission considered that the progressive rates introduced by the 2014 amendment differentiate between undertakings based on their turnover and therefore on their size and grant a selective advantage to undertakings with low turnover and thus smaller undertakings.
Zlasti je menila, da progresivne stopnje, uvedene s spremembo iz leta 2014, razlikujejo med podjetji glede na njihov promet in s tem glede na njihovo velikost ter dajejo selektivno prednost podjetjem z majhnim prometom – torej manjšim podjetjem.
Hungary had not provided evidence that the progressive fee structure applicable to stores selling fast-moving consumer goods, such as supermarkets, corresponds to a similar progressive pattern observed in the costs incurred by the National Food Chain Safety Office for the inspection of those stores.
Madžarska ni predložila dokazov, da progresivna struktura pristojbin, ki se uporablja za prodajalne izdelkov široke potrošnje, kot so supermarketi, ustreza podobnemu progresivnemu vzorcu, ki se pojavlja pri stroških nacionalnega urada za varnost prehranske verige za inšpekcijske preglede navedenih prodajaln.
Hungary had therefore not demonstrated that the measure was justified by the nature or general scheme of the tax system.
Madžarska torej ni dokazala, da je ukrep utemeljen z naravo ali splošno shemo davčnega sistema.
Therefore, the Commission considered that the measure constituted State aid, since all the other conditions laid down by Article 107(1) of the Treaty appeared to have been met.
Komisija je zato menila, da ukrep pomeni državno pomoč, saj so bili vsi drugi pogoji iz člena 107(1) Pogodbe očitno izpolnjeni.
Finally, the Commission raised doubts as to the compatibility of the measure with the internal market.
Komisija je izrazila tudi pomisleke glede združljivosti ukrepa z notranjim trgom.
In particular, the Commission recalled that it cannot declare compatible a State aid measure that breaches other rules of Union law, such as the fundamental freedoms established by the Treaty or the provisions of Union regulations and directives.
Zlasti je opozorila, da ne more razglasiti za združljivega ukrepa državne pomoči, ki krši druga pravila prava Unije, kot so temeljne svoboščine, določene s Pogodbo, ali določbe uredb in direktiv Unije.
At that stage, the Commission could not exclude that the measure predominantly targeted foreign-owned undertakings, which could entail a breach of Article 49 of the Treaty establishing the fundamental freedom of establishment and also expressed doubts that the differences in tax treatment entailed by the measure were necessary and proportionate to the objective of fulfilling the obligations laid down by Regulation (EC) No 882/2004 of the European Parliament and of the Council [8].
Takrat ni mogla izključiti, da je bil ukrep namenjen zlasti podjetjem v tuji lasti, kar bi lahko pomenilo kršitev člena 49 Pogodbe, ki določa temeljno pravico do ustanavljanja, podvomila pa je tudi, da je bila različna davčna obravnava, ki izhaja iz ukrepa, potrebna in sorazmerna s ciljem izpolnjevanja obveznosti iz Uredbe (ES) št. 882/2004 Evropskega parlamenta in Sveta [8].
Modifications of the legal base of the inspection fee after the opening of the formal investigation procedure
Spremembe pravne podlage pristojbine za inšpekcijski nadzor po začetku formalnega postopka preiskave
On 27 October 2015, the Hungarian government submitted to the Hungarian Parliament a proposal for an Act amending Act XLVI of 2008 on the food chain and its official supervision.
Madžarska vlada je 27. oktobra 2015 madžarskemu parlamentu predložila predlog zakona o spremembi zakona XLVI o prehranski verigi in uradnem nadzoru nad njo iz leta 2008.
The new law entered into force on the 31st day following that of its publication, i.e. on 27 December 2015.
Pripombe Madžarske
The amendment of November 2015 abolishes the progressive fee structure introduced by the 2014 amendment and reintroduces a 0,1 % flat inspection fee for all food chain operators, as was the case before the 2014 amendment to the Act.
Madžarska ni Komisiji poslala nobenih pripomb na sklep o začetku postopka.
Comments from Hungary
Namesto tega je z dopisom z dne 16. septembra 2015, naslovljenim na komisarja za konkurenco, Komisiji poslala predlog spremenjene pristojbine za inšpekcijski nadzor v prehranski verigi.
Hungary did not send any comments to the Commission in response to the Opening Decision.
V tem predlogu bi bila 0-odstotna stopnja razveljavljena, namesto progresivne strukture pristojbin z osmimi stopnjami (od 0 do 6 %) pa bi se uvedel dvostopenjski sistem (0,1 % za gospodarske subjekte iz sektorja maloprodaje z majhnim prometom in 0,3 % za gospodarske subjekte iz sektorja maloprodaje z večjim prometom).
Instead, by letter of 16 September 2015 addressed to the Commissioner for Competition, Hungary sent a proposal for an amended food chain inspection fee to the Commission.
Službe Komisije so z dopisom z dne 7. oktobra 2015 Madžarsko obvestile, da so se razlike med stopnjami pristojbin z novim predlogom sicer zmanjšale, vendar ima predlagana nova pristojbina še vedno progresivno strukturo, ki bi bila z vidika državne pomoči problematična, če ne bi bila utemeljena z vodilnimi načeli sistema pristojbin za inšpekcijski nadzor.
In this proposal, the 0 % rate would be repealed and, instead of the progressive fee structure with eight rates (between 0 % and 6 %), a two-rate system would be introduced (0,1 % for retail sector operators with low turnover and 0,3 % for retail sector operators with higher turnover).
Madžarska je z dopisom z dne 7. oktobra 2015 poslala dodatne informacije in podatke, s katerimi naj bi utemeljila dvostopenjsko progresivno strukturo pristojbin na podlagi stroškov nadzora nad glavnimi akterji na trgu in drugimi poslovnimi enotami.
By letter of 7 October 2015, the Commission's services informed Hungary that even though, the difference between the fee rates decreased under the new proposal, the proposed new fee would still feature a progressive fee structure, which would be problematic from a State aid perspective if it was not justified by the guiding principles of the inspection fee system.
Zlasti je trdila, da imajo glavni akterji zapleteno strukturo, zaradi katere je nadzor zahtevnejši, organ, ki ga izvaja, pa zanj potrebuje precej več virov.
By letter of 7 October 2015, Hungary sent additional information and data aimed at justifying the dual progressive fee structure on the basis of the supervision cost of major market players and other commercial units.
Službe Komisije so Madžarsko na podlagi njene prošnje za povratne informacije o predlogu, ki ga je predložila v dopisu z dne 16. septembra 2015, in dodatnih informacijah, ki jih je predložila v dopisu z dne 7. oktobra 2015, z dopisom z dne 17. marca 2016 obvestile, da predloženi podatki ne dokazujejo, da se stroški nadzora kot delež prometa povečajo enako kot stopnje pristojbin.
In particular, Hungary argued that major players have a complex structure, which requires a more complicated control and far more resources from the authority performing such controls.
Zlasti so potrdile svoje mnenje, da iz predloženih podatkov ni razvidno, da so stroški inšpekcijskega nadzora za družbe, za katere bi veljala 0,3-odstotna stopnja, trikrat višji – za vsak forint nadzorovanega prometa – od stroškov za družbe, za katere bi veljala 0,1-odstotna stopnja.
Following Hungary's request to receive feedback on the proposal made in its letter of 16 September 2015 and on the additional information provided in its letter of 7 October 2015, the Commission's services informed Hungary by letter of 17 March 2016 that the data provided does not demonstrate that the cost of controls as a proportion of turnover increases in the same way as the fee rates.
Zato bi bilo treba za progresivno dvostopenjsko strukturo pristojbin šteti, da zagotavlja selektivno prednost podjetjem, za katera bi veljal manjši razpon.
In particular, the Commission's services confirmed their view that the figures provided did not show that the cost of inspections for companies falling under the 0,3 % rate are three times higher — for each forint of turnover controlled — than those for the companies falling under the 0,1 % rate.
Nazadnje, Madžarska tega zakonodajnega predloga za spremembo zakona XLVI o prehranski verigi in uradnem nadzoru nad njo iz leta 2008 ni predložila madžarskemu parlamentu.
Hence, the progressive two-fee structure would have to be considered to provide a selective advantage to the undertakings falling under the lower bracket.
Pripombe zainteresiranih strani
In the end, Hungary did not submit this legislative proposal to the Hungarian Parliament to amend the Act XLVI of 2008 on the food chain and its official supervision.
Navedena zainteresirana stran posluje na madžarskem trgu in se strinja z oceno Komisije iz sklepa o začetku postopka.
Comments from interested parties
Trdi, da je bil ukrep zasnovan tako, da je bil usmerjen zlasti v tuje družbe, kar je po njenem mnenju mogoče zaradi strukture madžarskega maloprodajnega trga.
That interested party operates in the Hungarian market and agrees with the Commission's assessment in the Opening Decision.
Po njenih navedbah imajo tuje družbe v maloprodajnem sektorju na Madžarskem podružnice ali hčerinske družbe, zaradi česar se stopnja njihovega (konsolidiranega) prometa poviša.
That interested party argues that the measure was designed to specifically target foreign companies, which it contends is possible because of the structure of the Hungarian retail market.
Nasprotno so madžarska podjetja organizirana v franšizni sistem, v katerem vsako posamezno prodajalno (ali omejeno število prodajaln) upravlja drug pravni subjekt, ki ni del gospodarske družbe ali skupine dajalca franšize.
According to that party, foreign companies in the retail sector in Hungary operate branches or subsidiaries, which increases the level of their (consolidated) turnover.
Po ocenah, ki jih je predložila zainteresirana stran, bi imeli na Madžarskem tuji trgovci na drobno (skupine družb) skupaj trenutno približno 50-odstotni tržni delež, vendar plačajo približno 95 % celotnega zneska pristojbin za inšpekcijski nadzor, madžarski trgovci na drobno pa na podlagi člena 47/B zakona o prehranski verigi običajno velja 0-odstotna ali 0,1-odstotna stopnja pristojbine.
By contrast, Hungarian undertakings are organised in a franchise system, with each individual store — or a limited number of them — being operated by a different legal entity which is not part of the franchisor's corporate entity or group.
Povedano drugače, madžarski trgovci z živili na drobno zaradi organizacije v franšizni sistem samodejno spadajo v razpone z nižjimi pristojbinami (zanje velja 0- ali 0,1-odstotna stopnja), podružnice/hčerinske družbe tujih matičnih družb s sedežem v EU, ki niso organizirane v franšizni sistem, pa na splošno plačajo visoke stopnje pristojbin.
According to estimates provided by the interested party, foreign retailers (corporate groups) together would currently have a market share of approximately 50 % in Hungary, but they bear around 95 % of the inspection fee volume, while Hungarian retailers generally fall within the 0 % or 0,1 % fee brackets under Article 47/B of the Food Chain Act.
Zato po mnenju zainteresirane strani pristojbina za inšpekcijski nadzor v prehranski verigi daje selektivno prednost manjšim podjetjem in tistim podjetjem, ki poslujejo v sektorju trgovine na drobno in niso organizirana v sistem podružnic, tj. madžarskim podjetjem pred podjetji v tuji lasti.
In other words, Hungarian food retailers, due to their franchise system organisation, automatically fall within lower fee brackets (subject to 0 % or 0,1 % rates), while branches/subsidiaries of foreign EU parents which are not organised according to a franchise system, are generally affected by high fee levels.
Pripombe Madžarske k pripombam zainteresirane strani
Hence, according to the interested party, the food chain inspection fee grants a selective advantage both to smaller undertakings and to those undertakings operating in the retail trade which are not organised in a branch system, i.e. to Hungarian vs foreign-owned undertakings.
Komisija je v dopisu z dne 13. oktobra 2015 Madžarski posredovala pripombe edine zainteresirane strani, vendar ni prejela nobenega odgovora nanje.
The Commission has not received any response from Hungary on the comments from the sole interested party, which were forwarded to it by letter of 13 October 2015.
Komisija je svojo oceno v tem sklepu omejila na določbe spremembe zakona o prehranski verigi iz leta 2014, natančneje na spremenjeno določbo, ki določa progresivno strukturo pristojbine (stopnje in razpone prometa) za prodajalne izdelkov široke potrošnje na Madžarskem, kot je navedeno v uvodni izjavi 10.
ASSESSMENT OF THE AID
Obstoj državne pomoči v smislu člena 107(1) Pogodbe
The Commission limits its assessment in the present Decision to the provisions of the 2014 amendment to the Food Chain Act, more specifically to the amended provision laying down a progressive fee structure (rates and turnover brackets) on stores selling fast-moving consumer goods in Hungary as set out in recital 10 above.
Člen 107(1) Pogodbe določa, da „[r]azen če Pogodbi ne določata drugače, je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, kolikor prizadene trgovino med državami članicami“.
Presence of State aid within the meaning of Article 107(1) of the Treaty
Da se ukrep šteje za pomoč v smislu te določbe, morajo biti izpolnjeni naslednji kumulativni pogoji: (i) ukrep je mogoče pripisati državi in se financira iz državnih sredstev; (ii) prejemniku mora dodeliti prednost; (iii) navedena prednost mora biti selektivna in (iv) ukrep mora izkrivljati ali bi lahko izkrivljal konkurenco in vplivati na trgovino med državami članicami.
According to Article 107(1) of the Treaty, ‘[s]ave 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’.
Državna sredstva in pripisljivost državi
State resources and imputability to the State
Ker ukrep izhaja iz akta madžarskega parlamenta, je jasno, da ga je mogoče pripisati Madžarski.
To constitute State aid, a measure must be financed through State resources and be imputable to a Member State.
Trditve Madžarske, da ji pristojbine ni mogoče pripisati, ker je pravna podlaga za pristojbino Uredba (ES) št. 882/2004, ni mogoče sprejeti.