natgillin/translations-raw huggingface dataset:
The Commission further observed that the possibility to reduce the tax liability in the case of investment, which aims at increasing the production and trading capacity of the undertaking, appeared to be inconsistent with the stated objective of the health contribution tax, which is to create funds for the health system and increase the quality of health services given the fact that smoking plays a prominent role in the development of numerous diseases and significantly contributes to increased health expenses.
Pripombe zainteresiranih strani
The Commission therefore reached the preliminary conclusion that the contested measures appeared to be neither justified by the nature or general scheme of the tax system nor compatible with the internal market.
Komisija je prejela pripombe dveh zainteresiranih strani, ki sta pozdravili sklep o začetku postopka in se strinjali s predhodno oceno državne pomoči, ki jo je podala Komisija.
Comments from interested parties
Izrazili sta pomisleke glede morebitnih sprememb zakona in drugih podobnih ukrepov, ki bi jih lahko sprejeli madžarski organi.
The Commission received comments from two interested parties who welcomed the Opening Decision and agreed with the Commission's preliminary State aid assessment.
Ena od zainteresiranih strani je poudarila, da bi zmanjšanje davčne obveznosti v primeru nekaterih naložb veljalo izključno za naložbe na Madžarskem, saj mora imeti v skladu z madžarskimi predpisi o trošarini podjetje sedež in upravo na Madžarskem, da pridobi dovoljenje za prodajo ali proizvodnjo tobaka na Madžarskem.
They expressed their concerns about possible amendments to the Act and any other similar measures that might be adopted by the Hungarian authorities.
Zato so naložbe, ki se upoštevajo za namene zakona, tiste, ki jih na Madžarskem izvedejo madžarska podjetja v domači lasti ali podružnice tujih multinacionalk s sedežem na Madžarskem.
One of the interested parties underlined that the reduction of the tax liability in case of certain investments would apply exclusively to investments in Hungary, since, according to Hungarian excise tax regulations, it is necessary for a company to be incorporated and have a seat of management in Hungary for that company to be licensed to sell or manufacture tobacco in Hungary.
Mnenje madžarskih organov
Therefore, the investments taken into account for the purposes of the Act are the investments made in Hungary either by domestically owned Hungarian companies or by Hungarian-resident subsidiaries of foreign multinationals.
Madžarski organi se ne strinjajo z ugotovitvami Komisije, da sporna ukrepa pomenita državno pomoč.
Position of the Hungarian authorities
V bistvu trdijo, da ukrepa nista selektivna.
The Hungarian authorities do not agree with the findings of the Commission that the contested measures constitute State aid.
Kar zadeva progresivnost davčnih stopenj, menijo, da se v primeru javnih bremen referenčni okvir določi z davčno osnovo in davčno stopnjo (vključno s sistemom progresivnih davčnih stopenj) skupaj in da so podjetja v enakem dejanskem položaju tista z enakim prometom.
In essence, they argue that the measures are not selective.
V tem smislu na podlagi progresivnega sistema stopenj, v katerem se uporabljajo davčni razredi, za subjekte z enako predvideno davčno osnovo velja enaka stopnja, enak pa je tudi izračunani znesek davka.
Regarding the progressivity of the tax rates, the Hungarian authorities maintain that in the case of public burdens, the reference framework is specified by the tax base and the tax rate (including a system of progressive tax rates) jointly and that companies in the same factual situation are the ones whose turnover is the same.
Zato po mnenju madžarskih organov progresivni sistem davčnih stopenj ne ustvarja razlikovanja, saj za podjetja v enakem pravnem in dejanskem položaju velja enaka davčna stopnja, torej ni selektiven.
In this sense, under the progressive system of rates, applying tax brackets, the entities with the same projection tax base are subject to the same rate and the calculated amount of the tax is also identical.
Kar zadeva zmanjšanje davčne obveznosti v primeru naložb, madžarski organi trdijo, da zakon ne razlikuje glede na vrsto ali vrednost naložbe in da se vsi gospodarski subjekti, ki izvedejo naložbo, obravnavajo enako.
Therefore, in the view of the Hungarian authorities, the progressive system of tax rates does not create differentiation because companies in the same legal and factual situation are subject to the same tax rate, and thus is not selective.
Podjetja, ki izvedejo naložbe enake vrednosti, so v enakem pravnem in dejanskem položaju.
Regarding the reduction of the tax liability in the case of investment, the Hungarian authorities argue that the Act does not distinguish according to the type or the value of the investment and no distinction is made between the operators carrying out an investment.
Poudarjajo, da zmanjšanje ne velja izključno za naložbe, izvedene na Madžarskem, in da se lahko pri izračunu upoštevajo vrednosti vseh naložb.
The businesses implementing the same investment value are in the same legal and factual situation.
Madžarski organi opozarjajo tudi, da se vrednost naložbe izračuna v skladu z opredelitvijo naložbe in izračunom vrednosti naložbe na podlagi zakona o računovodstvu, ki presega področje uporabe zakona o zdravstvenem prispevku podjetij iz tobačne industrije.
They stress that the reduction does not apply exclusively to investments that are carried out in Hungary and that the value of all investments may be taken into consideration for the calculation.
Pripombe Madžarske k pripombam zainteresiranih strani
The Hungarian authorities further note that the calculation of the investment value is subject to the definition of investment and the calculation of the value of investment under the Accounting Act which is beyond the scope of the Act on the health contribution of tobacco industry businesses.
Madžarska ni odgovorila na pripombe zainteresiranih strani, ki so ji bile posredovane z dopisom z dne 20. oktobra 2015.
Comments from Hungary on interested parties' comments
OCENA POMOČI
Hungary did not react to the comments from the interested parties, which were forwarded to it by letter of 20 October 2015.
Obstoj državne pomoči v smislu člena 107(1) PDEU
ASSESSMENT OF THE AID
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) TFEU
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, ‘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’.
Državna sredstva in pripisljivost državi
The classification 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 on 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.
Da bi ukrep pomenil državno pomoč, se mora financirati iz državnih sredstev in ga mora biti mogoče pripisati državi članici.
State resources and imputability to the State
Ker sporna ukrepa izhajata iz akta madžarskega parlamenta, je jasno, da ju je mogoče pripisati Madžarski.
To constitute State aid, a measure must be financed through State resources and be imputable to a Member State.
Kar zadeva financiranje ukrepa z državnimi sredstvi, kadar je posledica ukrepa ta, da se država odreče prihodkom, ki bi jih sicer pobrala od podjetja v normalnih okoliščinah, je tudi navedeni pogoj izpolnjen [5].
Since the contested measures result from an Act of the Hungarian Parliament, it is clearly imputable to the Hungarian State.
V tem primeru se je Madžarska odpovedala sredstvom, ki bi jih drugače morala pobrati od podjetij z manjšim prometom (in torej manjših podjetij), če bi zanje veljal enak zdravstveni prispevek kot za podjetja z večjim prometom (in torej večja podjetja).
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 [5].
Prednost
In the present case, the Hungarian State waives resources it would otherwise have to collect from undertakings with a lower level of turnover (and thus smaller undertakings), if they had been subject to the same health contribution as undertakings with a higher level of turnover (and thus larger undertakings).
V skladu s sodno prakso sodišč Unije v pojem pomoči niso zajete le pozitivne dajatve, ampak tudi ukrepi, ki v različnih oblikah znižujejo stroške, ki običajno bremenijo proračun podjetja [6].
Advantage
Prednost se lahko dodeli z različnimi vrstami zmanjšanja davčnega bremena podjetja in še zlasti z znižanjem davčne stopnje, davčne osnove ali zneska dolgovanega davka [7].
According to the case-law of the Union Courts, the concept 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 [6].
Čeprav ukrep znižanja davka ne zajema pozitivnega prenosa državnih sredstev, upravičencu prinese prednost zaradi dejstva, da podjetja, za katere velja, postavlja v ugodnejši finančni položaj kot druge davčne zavezance, posledica pa je izguba prihodka za državo [8].
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 [7].
Zakon določa progresivne stopnje obdavčitve, ki veljajo za letni promet od proizvodnje in prodaje tobačnih izdelkov na Madžarskem, glede na razpon, v katerega spada promet podjetja.
Although a tax reduction measure 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 than other taxpayers and results in a loss of income to the State [8].
Progresivna narava navedenih stopenj deluje tako, da se delež davka, ki se obračuna na promet podjetja, postopno povečuje glede na število razponov, v katere spada navedeni promet.
The Act lays down progressive rates of taxation that apply to the annual turnover derived from the production of and trade in tobacco products in Hungary depending on the brackets into which an undertaking's turnover falls.
Podjetja z majhnim prometom (manjša podjetja) so zato obdavčena po precej nižji povprečni stopnji kot podjetja z velikim prometom (večja podjetja).
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.
Zaradi obdavčitve po tej bistveno nižji povprečni davčni stopnji se znižajo stroški podjetij z majhnim prometom v primerjavi s podjetji z velikim prometom, kar pomeni prednost v korist manjših podjetij glede na večja podjetja za namene člena 107(1) Pogodbe.
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).
Podobno možnost do 80-odstotnega zmanjšanja davčne obveznosti podjetja na podlagi zakona v primeru naložb, izvedenih v davčnem letu, pomeni prednost za podjetja, ki so izvedla take naložbe, saj zmanjša njihovo davčno osnovo in s tem davčno breme v primerjavi s podjetji, ki tega zmanjšanja ne morejo izkoristiti.
Being taxed at this substantially lower average tax rate mitigates the charges that undertakings with low turnover have to bear as compared with 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.
Selektivnost
Similarly, the possibility of reducing an undertaking's tax liability under the Act by up to 80 % in the case of investments carried out in the tax year constitutes an advantage for undertakings that have made such investments, since it reduces their tax base and thus their tax burden as compared with undertakings that cannot benefit from that reduction.
Ukrep je selektiven, če daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v smislu člena 107(1) Pogodbe.
Selectivity
Kar zadeva davčne sheme, je Sodišče razsodilo, da bi bilo treba selektivnost ukrepa običajno presojati z analizo v treh korakih [9].
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.
Najprej je treba opredeliti skupno ali običajno davčno ureditev, ki se uporablja v zadevni državi članici: „referenčni sistem“.
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 [9].
Drugič, treba bi bilo ugotoviti, ali zadevni ukrep pomeni odstopanje od zadevnega sistema, tako da različno obravnava gospodarske subjekte, ki so z vidika ciljev, ki so lastni sistemu, v primerljivem dejanskem in pravnem položaju.
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
Če zadevni ukrep ne pomeni odstopanja od referenčnega sistema, ni selektiven.
Second, it should be determined whether a given measure constitutes a derogation from that system in so far as it differentiates between economic operators who, in light of the objectives intrinsic to the system, are in a comparable factual and legal situation.
Če od tega sistema odstopa (in je zato selektiven prima facie), je treba v tretjem koraku analize ugotoviti, ali je ukrep, ki odstopa od sistema, utemeljen z naravo ali splošno shemo referenčnega davčnega sistema [10].
If the measure in question does not constitute a derogation from the reference system, it is not selective.
Če je ukrep, ki je selektiven prima facie, utemeljen z naravo ali splošno shemo sistema, se ne obravnava kot selektiven in torej ne spada na področje uporabe člena 107(1) Pogodbe.
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 [10].
Referenčni sistem
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.
V tem primeru je referenčni sistem uporaba posebnega zdravstvenega prispevka za podjetja glede na promet od proizvodnje in prodaje tobačnih izdelkov na Madžarskem.
System of reference
Po mnenju Komisije struktura progresivnih stopenj zdravstvenega prispevka ne more biti del navedenega referenčnega sistema.
In the present case, the reference system is the application of a special health contribution on undertakings in respect of the turnover they derive from the production and trade of tobacco products in Hungary.
Kot je presodilo Sodišče [11], ni vedno dovolj, da se analiza selektivnosti omeji na vprašanje, ali ukrep odstopa od referenčnega sistema, kot ga je opredelila država članica.
The Commission does not consider that the progressive rate structure of the health contribution can form a part of that reference system.
Treba je tudi oceniti, ali je država članica meje navedenega sistema oblikovala dosledno ali pa, v nasprotnem primeru, očitno samovoljno ali pristransko, da bi dala nekaterim podjetjem prednost pred drugimi.
As the Court of Justice has held [11], 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.
Namesto da bi država članica določila splošna pravila za vsa podjetja in odstopanje od teh pravil za nekatera podjetja, bi lahko ob izogibanju pravil o državni pomoči dosegla enak rezultat s spremembo in kombiniranjem svojih pravil tako, da njihova sama uporaba vodi v različno davčno breme za različna podjetja [12].
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.
V zvezi s tem je treba zlasti opozoriti, da v skladu z ustaljeno sodno prakso Sodišča člen 107(1) Pogodbe med ukrepi državnega posredovanja ne razlikuje glede na njihove vzroke ali cilje, ampak jih opredeljuje glede na njihove učinke in torej ne glede na uporabljene tehnike [13].
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, sidestepping 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 [12].
Uporaba pavšalnega davka na letni promet od proizvodnje in prodaje tobačnih izdelkov na Madžarskem je primeren način za zbiranje sredstev za financiranje zdravstvenega sistema, za progresivno strukturo davka, uvedeno z zakonom, pa se zdi, da jo je Madžarska namerno oblikovala, da bi dala nekaterim podjetjem prednost pred drugimi.
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 [13].
Na podlagi progresivne strukture davka, uvedene z zakonom, se za podjetja, za katera velja davek, obračunavajo različne davčne stopnje, ki se postopno višajo do 4,5 % glede na razpona, v katerega spada promet podjetij.
Whereas the application of a flat tax levied on the annual turnover derived from the production of and trade in tobacco products in Hungary is an appropriate means to collect funds for the financing of the health system, the progressive tax structure introduced by the Act appears deliberately designed by Hungary to favour certain undertakings over others.
Zato se za podjetja, za katera velja zdravstveni prispevek, uporablja različna povprečna davčna stopnja, ki je odvisna od višine njihovega prometa (ali promet presega prage, določene z zakonom).
Under the progressive tax structure introduced under the Act, the undertakings subject to the tax are subject to different tax rates progressively increasing towards 4,5 %, depending on the brackets into which their turnover falls.
Vsako podjetje je obdavčeno po drugačni stopnji, zato Komisija za zdravstveni prispevek ne more določiti ene same referenčne stopnje.
Consequently, a different average tax rate applies to undertakings subject to the health contribution depending on the level of their turnover (whether it surpasses the thresholds laid down by the Act).
Madžarska tudi ni za nobeno posebno stopnjo navedla, da je referenčna ali „običajna“ stopnja, niti ni pojasnila, zakaj bi bila zaradi izjemnih okoliščin upravičena višja stopnja za podjetja z večjim prometom ali zakaj bi morale za podjetja z manjšim prometom veljati nižje stopnje.
Because each company is taxed at a different rate, it is not possible for the Commission to identify one single reference rate in the health contribution.
Učinek strukture progresivnih stopenj, uvedene z zakonom, je torej ta, da različna podjetja plačujejo različne stopnje davka (izražene kot delež ustvarjenega skupnega letnega prometa), ki so odvisne od njihove velikosti, saj je znesek ustvarjenega prometa podjetja deloma povezan z velikostjo zadevnega podjetja.
Hungary also did not present any specific rate as the reference rate or ‘normal’ rate and also did not explain why a higher rate would be justified by exceptional circumstances for undertakings with a high level of turnover, nor why lower rates should apply to undertakings with lower levels of turnover.
Vendar je opredeljeni cilj zdravstvenega prispevka zbiranje sredstev za sistem zdravstvene oskrbe in izboljšanje kakovosti zdravstvenih storitev na Madžarskem glede na dejstvo, da ima kajenje pomembno vlogo pri razvoju številnih bolezni in precej prispeva k povišanju stroškov za zdravstvo.
The effect of the progressive rate structure introduced by the Act is therefore that different undertakings pay different levels of taxation (expressed as a proportion of their overall annual turnover) depending on their size, since the amount of turnover achieved by an undertaking correlates to a certain extent with the size of that undertaking.
Komisija meni, da struktura progresivnih stopenj zdravstvenega prispevka ne odraža povezave med negativnimi posledicami za zdravje, ki jih ustvarijo prodajalci in proizvajalci tobačnih izdelkov, ter prometom teh prodajalcev in proizvajalcev.
However, the stated objective of the health contribution is to collect funds for the health care system and increase the quality of health services in Hungary in the light of the fact that smoking plays a prominent role in the development of numerous diseases and significantly contributes to increased health expenses.
Ob upoštevanju navedenega cilja meni, da so vsi gospodarski subjekti, za katere velja zdravstveni prispevek, v primerljivem pravnem in dejanskem položaju ne glede na višino njihovega prometa, Madžarska pa ni prepričljivo utemeljila razlikovanja med navedenimi vrstami podjetij, kar zadeva obračunavanje zdravstvenega prispevka.
The Commission considers that the progressive rate structure of the health contribution does not mirror the relationship between the generation of negative effects on health by the traders and producers of tobacco products and their turnover.
Komisija se v zvezi s tem sklicuje na uvodne izjave 42 do 48.
In the light of that objective, the Commission considers all operators subject to the health contribution to be in a comparable legal and factual situation, regardless of their level of turnover, and Hungary has advanced no convincing justification to discriminate between those types of undertakings when it comes to levying the health contribution.
Madžarska je torej zdravstveni prispevek namerno oblikovala tako, da samovoljno daje prednost nekaterim podjetjem, tj. tistim z manjšim prometom (in torej manjšim podjetjem), in prikrajša druga, tj. večja podjetja [14].
The Commission refers, in this regard, to recitals 42 to 48 below.
Referenčni sistem je torej po zasnovi selektiven, saj ni upravičen ob upoštevanju cilja zdravstvenega prispevka, tj. zbiranja sredstev za financiranje madžarskega zdravstvenega sistema.
Hungary has therefore deliberately designed the health contribution in such a manner as to arbitrarily favour certain undertakings, namely those with a lower level of turnover (and thus smaller undertakings), and disadvantage others, namely larger undertakings [14].
Zato je v tem primeru za podjetja, ki poslujejo na Madžarskem, ustrezen referenčni sistem uvedba zdravstvenega prispevka na podlagi prometa podjetij, pri čemer struktura progresivnih stopenj ni del navedenega sistema.