natgillin/translations-raw huggingface dataset:
Hungary further explains that the Act treats public and commercial broadcasters equally and any publication of advertisement for remuneration is subject to the same tax liability.
Ker sporni ukrepi izhajajo iz akta madžarskega parlamenta, je jasno, da jih je mogoče pripisati Madžarski.
ASSESSMENT OF THE AID
Kar zadeva financiranje ukrepa z državnimi sredstvi, je tudi navedeni pogoj izpolnjen, kadar je posledica ukrepa ta, da se država odreče prihodkom, ki bi jih sicer morala pobrati od podjetja v običajnih okoliščinah [4].
PRESENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 107(1) TFEU
V tem primeru se je Madžarska odpovedala sredstvom, ki bi jih sicer morala pobrati od podjetij z manjšim upoštevnim prometom (in torej manjših podjetij), če bi zanje veljala enaka stopnja davka kot za podjetja z večjim prometom (in torej večja podjetja).
According to Article 107(1) of the TFEU, ‘save as otherwise provided in the Treaties, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market’.
PREDNOST
The qualification of a measure as aid within the meaning of this provision therefore requires the following cumulative conditions to be met: (i) the measure must be imputable to the State and financed through State resources; (ii) it must confer an advantage to its recipient; (iii) that advantage must be selective; and (iv) the measure must distort or threaten to distort competition and affect trade between Member States.
V skladu s sodno prakso sodišč Unije v pojmu pomoči niso zajete le pozitivne dajatve, ampak tudi ukrepi, s katerimi se v različnih oblikah znižujejo stroški, ki običajno bremenijo proračun podjetja [5].
STATE RESOURCES AND IMPUTABILITY TO THE STATE
Prednost se lahko dodeli z različnimi vrstami zmanjšanja davčnega bremena podjetja in še zlasti z znižanjem davčne stopnje, davčne osnove ali zneska dolgovanega davka [6].
To constitute State aid, a measure must be imputable to a Member State and financed through State resources.
Čeprav znižanje davka ne zajema pozitivnega prenosa državnih sredstev, upravičencu prinaša prednost zaradi dejstva, da podjetja, za katere se uporablja, postavlja v ugodnejši finančni položaj, posledica pa je izguba prihodka za državo [7].
Since the contested measures result from an Act of the Hungarian Parliament, it is clearly imputable to the Hungarian State.
Zakon določa progresivne stopnje obdavčitve, ki se uporabljajo za letni promet, ustvarjen z objavo oglasov na Madžarskem, odvisno od razreda, v katerega spada promet 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 [4].
Progresivna narava navedenih stopenj deluje tako, da se delež davka, ki se obračuna na promet podjetja, postopno povečuje glede na število razredov, v katere spada navedeni promet.
In the present case, Hungary waives resources it would otherwise have to collect from undertakings with a lower level of relevant turnover (and thus smaller undertakings), if they had been subject to the same level of tax as undertakings with a higher turnover (and thus larger undertakings).
Podjetja z majhnim prometom (manjša podjetja) so zato obdavčena po precej nižji povprečni stopnji kot podjetja z velikim prometom (večja podjetja).
ADVANTAGE
Zaradi obdavčitve po tej bistveno nižji povprečni davčni stopnji se stroški podjetij z majhnim prometom znižajo v primerjavi s stroški podjetij z velikim prometom, kar pomeni prednost v korist manjših podjetij pred večjimi podjetji za namene člena 107(1) Pogodbe.
According to the case-law of the Union Courts, the notion of aid embraces not only positive benefits, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking [5].
Tudi možnost na podlagi zakona, da se za namene davka od dobička pravnih oseb ali dohodnine prenesene izgube odbijejo, pomeni prednost za podjetja, ki v letu 2013 niso ustvarila dobička, saj znižuje njihovo davčno osnovo in s tem njihovo davčno breme v primerjavi s podjetji, ki navedenega odbitka ne morejo izkoristiti.
An advantage may be granted through different types of reduction in a company's tax burden and, in particular, through a reduction in the applicable tax rate, taxable base or in the amount of the tax due [6].
SELEKTIVNOST
Although a tax reduction does not involve a positive transfer of resources from the State, it gives rise to an advantage by virtue of the fact that it places the undertakings to which it applies in a more favourable financial position and results in a loss of income to the State [7].
Ukrep je selektiven, če daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v smislu člena 107(1) Pogodbe.
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.
Kar zadeva davčne sheme, je Sodišče razsodilo, da bi bilo treba selektivnost ukrepa običajno presojati z analizo v treh korakih [8].
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.
Najprej je treba opredeliti skupno ali običajno davčno ureditev, ki se uporablja v zadevni državi članici: „referenčni sistem“.
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).
Drugič, treba je ugotoviti, ali zadevni ukrep pomeni odstopanje od tega sistema, kadar različno obravnava gospodarske subjekte, ki so z vidika ciljev, ki so lastni sistemu, v primerljivem dejanskem in pravnem položaju.
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.
Če zadevni ukrep ne pomeni odstopanja od referenčnega sistema, ni selektiven.
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.
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 [9].
SELECTIVITY
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.
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.
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 [8].
Referenčni sistem je okvir, ki se uporablja za presojo selektivnosti ukrepa.
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
V tem primeru je referenčni sistem uporaba posebnega davka na oglaševanje, ki se uporablja za promet, ustvarjen z zagotavljanjem oglaševalskih storitev, tj. polno plačilo, ki ga subjekti, ki oglas objavijo, prejmejo za objavo oglasov, brez odbitka stroškov.
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.
Komisija meni, da struktura progresivnih stopenj davka na oglaševanje ne more biti del navedenega referenčnega sistema.
If the measure in question does not constitute a derogation from the reference system, it is not selective.
Kot je navedlo Sodišče [10], ni vedno dovolj, da se analiza selektivnosti omeji na vprašanje, ali ukrep odstopa od referenčnega sistema, kot ga je opredelila država članica.
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].
Oceniti je treba tudi, 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.
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.
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 uporaba sama vodi v različno davčno breme za različna podjetja [11].
System of reference
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 [12].
The reference system constitutes the framework against which the selectivity of a measure is assessed.
Za progresivno strukturo davka, uvedeno z zakonom, se zdi, da jo je Madžarska namerno oblikovala tako, da daje nekaterim podjetjem prednost pred drugimi.
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.
Na podlagi progresivne strukture davka, uvedene z zakonom, se za podjetja, ki objavljajo oglase, obračunavajo različne davčne stopnje, ki se postopno višajo od 0 % do 50 %, odvisno od razreda, v katerega spada promet podjetij.
The Commission does not consider that the progressive rate structure of the advertisement tax can form a part of that reference system.
Zato se za podjetja, za katera velja davek na oglaševanje, uporablja različna povprečna davčna stopnja, ki je odvisna od višine njihovega prometa.
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.
Učinek strukture progresivnih stopenj, uvedene z zakonom, je torej ta, da za različna podjetja veljajo različne stopnje obdavčitve (izražene kot delež ustvarjenega skupnega letnega prometa podjetij od oglaševanja), ki so odvisne od njihove velikosti, saj je znesek prometa, ki ga podjetje ustvari z oglaševanjem, deloma povezan z njegovo velikostjo.
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.
Vsako podjetje je obdavčeno po drugačni stopnji, zato Komisija za davek na oglaševanje ne more določiti ene same referenčne stopnje.
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].
Madžarska ni za nobeno posebno stopnjo navedla, da je referenčna ali „običajna“, niti ni pojasnila, zakaj bi bila za podjetja z večjim prometom upravičena višja stopnja ali zakaj bi morale za podjetja z manjšim prometom od oglaševanja veljati nižje stopnje.
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].
Navedeni cilj davka na oglaševanje je spodbujati načelo javne porazdelitve bremena.
The progressive tax structure introduced by the Act appears deliberately designed by Hungary to favour certain undertakings over others.
Ob upoštevanju navedenega cilja Komisija meni, da so vsi gospodarski subjekti, za katere velja davek na oglaševanje, v primerljivem pravnem in dejanskem položaju.
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.
Zato bi morali biti vsi gospodarski subjekti obravnavani enako in plačati enak delež svojega prometa ne glede na njegovo višino, razen če je razlikovanje ustrezno utemeljeno.
Consequently, a different average tax rate applies to undertakings subject to the advertisement tax depending on the level of their turnover.
Komisija ugotavlja, da že ob uporabi enotne davčne stopnje za vse gospodarske subjekte tisti z večjim prometom v državni proračun prispevajo več kot tisti z manjšim prometom.
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.
Madžarska ni predložila prepričljivih argumentov, ki bi upravičevali razlikovanje med navedenimi vrstami podjetij zaradi progresivne uvedbe sorazmerno večjega davčnega bremena za tiste z večjim prometom od oglaševanja.
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.
Madžarska je torej davek na oglaševanje namerno oblikovala tako, da samovoljno daje prednost nekaterim podjetjem, tj. tistim z manjšim prometom (in torej manjšim podjetjem), druga, tj. večja podjetja, pa prikrajša [13].
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.
Referenčni sistem je torej po zasnovi selektiven, saj ni upravičen ob upoštevanju cilja davka na oglaševanje, tj. spodbujanje načela javne porazdelitve bremena in zbiranje sredstev za državni proračun.
The stated objective of the advertisement tax is to promote the principle of public burden sharing.
Podobno tudi možnosti odbitka prenesenih izgub iz preteklih let za namene davka od dobička pravnih oseb ali dohodnine od davčne osnove za leto 2014 v tem primeru ni mogoče šteti kot del referenčnega sistema, in sicer iz vsaj dveh razlogov.
In light of that objective, the Commission considers all operators subject to the advertisement tax to be in a comparable legal and factual situation.
Po eni strani davek temelji na obdavčenju prometa in ne dobička, zaradi česar stroškov običajno ni mogoče odbiti od davčne osnove prometnega davka.
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.
Madžarski organi v tem primeru niso zmogli pojasniti, kako bi lahko to možnost odbitka stroškov povezali s ciljem ali naravo prometnega davka.
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.
Po mnenju Komisije bi moral biti referenčni sistem za obdavčitev prometa od oglaševanja davek na promet od oglaševanja, ki bi bil skladen s pravili o državni pomoči, tj.:
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.
pri katerem za promet od oglaševanja velja enaka (enotna) davčna stopnja;
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].
pri katerem se ne ohranja ali uvaja noben drug element, ki bi nekaterim podjetjem omogočil selektivno prednost.
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.
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.
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.
Zaradi progresivnosti strukture stopenj davka na oglaševanje se ustvarja razlikovanje med podjetji, ki na Madžarskem opravljajo dejavnost objave oglasov, na podlagi obsega njihove oglaševalske dejavnosti, kot se kaže v njihovem prometu od oglaševanja.
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.
Zaradi progresivne narave davčnih stopenj, kot jih določa zakon, so podjetja, katerih promet spada v nižje razrede, bistveno manj obdavčena kot podjetja, katerih promet spada v višje razrede.
On the other hand, the possibility of deduction is only offered to undertakings, that were not profit-making in 2013.
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 enake dejavnosti precej manj obdavčena.
It's not a general rule of deduction and this possibility of deduction appears as being arbitrary or at least not consistent enough to be part of a reference system.
Komisija zlasti ugotavlja, da je obdavčitev prometa podjetij z večjim prometom od oglaševanja, ki spada v zgornje razrede (30 %/40 %/50 %), izredno visoka, posledica česar so velike razlike pri obravnavanju.
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:
Poleg tega iz podatkov o vnaprejšnjih plačilih davka, ki so jih 17. februarja 2015 predložili madžarski organi, izhaja, da sta se v letu 2014 davčni stopnji 30 % in 40 %/50 %, ki se uporabljata za promet od oglaševanja, ki spada v najvišja dva razreda, dejansko uporabljali le za eno podjetje in da je to plačalo približno 80 % skupnih prihodkov, ki jih je kot vnaprejšnja plačila davka prejela Madžarska.
advertisement turnovers are subject to the same (single) tax rate,
Navedeni podatki kažejo dejanske učinke različne obravnave podjetij na podlagi zakona in selektivno naravo progresivnih stopenj, ki jih ta določa.
no other element is maintained or introduced that would provide a selective advantage to certain undertakings
Komisija zato meni, da struktura progresivnih stopenj, uvedena z zakonom, odstopa od referenčnega sistema, ki obsega uvedbo davka na oglaševanje za vse gospodarske subjekte, ki sodelujejo pri objavi oglasov na Madžarskem, in koristi podjetjem z manjšim prometom.
Derogation from the system of reference
Komisija tudi meni, da možnost podjetij, ki v letu 2013 niso ustvarila dobička, da odbijejo preneseno izgubo iz preteklih let za namene davka od dobička pravnih oseb ali dohodnine od davčne osnove za leto 2014, odstopa od referenčnega sistema, tj. od splošnega pravila obdavčitve gospodarskih subjektov na podlagi njihovega prometa od oglaševanja.
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.
Davek temelji na obdavčitvi prometa, ne dobička, zaradi česar stroškov običajno ni mogoče odbiti od davčne osnove prometnega davka.
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.
Omejitev odbitka izgub na podjetja, ki niso ustvarila dobička v letu 2013, zlasti razlikuje med, po eni strani, podjetji, ki so prenesla izgube v naslednje leto in v letu 2013 niso ustvarila dobička, ter, po drugi strani, podjetji, ki so v letu 2013 ustvarila dobiček, vendar so morda prenesla izgube iz preteklih davčnih let.
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.
Poleg tega določba ni omejena na izgube, ki jih je mogoče pokriti z obveznostjo plačila davka na oglaševanje in ki so nastale v letu 2013, ampak podjetjem, ki v letu 2013 niso ustvarila dobička, omogoča tudi uporabo prenesenih izgub iz preteklih let.
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.
Komisija tudi meni, da odbitek izgub, ki so ob sprejetju zakona o davku na oglaševanje že obstajale, pomeni selektivnost, saj bi omogočanje navedenega odbitka lahko dajalo prednost nekaterim podjetjem s precejšnjimi prenesenimi izgubami.
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.
Komisija meni, da se z določbami zakona (pod pogoji, določenimi v njem), ki omogočajo odbitek prenesenih izgub, razlikuje med podjetji, ki so glede na cilj madžarskega davka na oglaševanje v primerljivem pravnem in dejanskem položaju.
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.
Komisija zato meni, da so ukrepi selektivni prima facie.
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.
Utemeljitev glede na naravo in splošno shemo davčnega sistema