natgillin/translations-raw huggingface dataset:
Hence, the Commission considers that the progressive rate structure introduced by the Act derogates from the reference system consisting of the imposition of an advertisement tax on all operators involved in the publication of advertisements in Hungary in favour of undertakings with lower turnover.
Ukrep, ki odstopa od referenčnega sistema, ni selektiven, če je utemeljen z naravo ali splošno shemo navedenega sistema.
The Commission also considers the possibility for undertakings that were not profit-making in 2013 to deduct from the 2014 tax base past losses carried-forward for corporate and personal income tax purposes to derogate from the reference system, i.e. from the general rule to tax operators on the basis of their turnover from advertisement.
To se zgodi, kadar je posledica mehanizmov, ki so del sistema ter so potrebni za njegovo delovanje in učinkovitost [14].
The tax is based on the taxation of turnover as opposed to a profit-based tax, which means that costs are normally not deductible from the tax base of a turnover tax.
Takšno utemeljitev mora predložiti država članica.
In particular, the restriction of the deduction of losses to undertakings that were not profit-making in 2013 differentiates between, on the one hand, undertakings that had losses carried-forward, and were not profit-making in 2013 and, on the other hand, undertakings that were profit-making in 2013 but could have had losses carried-forward from previous fiscal years.
Progresivnost stopenj
Moreover, the provision does not limit the losses that can be offset against the advertisement tax liability to those incurred in 2013, but allows an undertaking that was not profit-making in 2013 to use losses carried-forward from previous years as well.
Madžarski organi so trdili, da se v prometu in velikosti podjetja kaže njegova zmožnost plačevanja, zato podjetje z večjim prometom od oglaševanja lažje plača kot podjetje z manjšim prometom od oglaševanja.
Furthermore, the Commission considers that the deduction of losses already existing at the time of the adoption of the Advertisement Tax Act entails selectivity because the allowance of that deduction could favour certain undertakings with substantial losses carried-forward.
Komisija meni, da informacije, ki jih je predložila Madžarska, ne dokazujejo, da je promet skupine družb dobro merilo za njihovo zmožnost plačila, niti da je vzorec progresivnosti davka utemeljen z naravo in splošno shemo davčnega sistema.
The Commission considers that the provisions of the Act allowing — under the conditions laid down in the Act — the deduction of losses carried-forward differentiate between undertakings that are in a comparable legal and factual situation in light of the objective of the Hungarian advertisement tax.
Naravna posledica (enostopenjskih) prometnih davkov je, da družbe z večjim prometom plačajo več davka.
Therefore, the Commission considers that the measures are prima facia selective.
Pri prometnih davkih v nasprotju z davki od dobička [15] ni namen upoštevati stroškov, ki nastanejo pri ustvarjanju zadevnega prometa – in dejansko se ti ne upoštevajo.
Justification by the nature and general scheme of the tax system
Zato brez konkretnih nasprotnih dokazov ni mogoče samodejno šteti, da se v ravni ustvarjenega prometa kaže zmožnost podjetja za plačevanje.
A measure which derogates from the reference system is not selective if it is justified by the nature or general scheme of that system.
Madžarska ni dokazala niti domnevne povezave med prometom in zmožnostjo plačila niti da bi se taka povezava lahko pravilno kazala v vzorcu progresivnosti (od 0 % do 50 % prometa) davka na oglaševanje.
This is the case where it is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [14].
Komisija meni, da so lahko progresivne stopnje za prometne davke upravičene le izjemoma, tj. če naj bi se z njimi dosegel poseben cilj, za katerega si prizadeva davek, ki dejansko zahteva progresivne stopnje.
It is for the Member State to provide such justification.
Progresivne prometne davke bi bilo na primer mogoče upravičiti, če se s prometom progresivno, tj. bolj kot sorazmerno povečujejo tudi zunanji učinki, ki nastanejo zaradi dejavnosti in ki naj bi jih davek odpravil.
Progressivity of the rates
Vendar pa Madžarska ni utemeljila progresivnosti davka z zunanjimi učinki, ki bi jih morda ustvarjalo oglaševanje.
The Hungarian authorities have argued that the turnover and the size of an undertaking reflect the ability of that undertaking to pay and therefore that an undertaking with high advertising turnover has a higher ability to pay than an undertaking with lower advertising turnover.
Odbitek prenesenih izgub
The Commission considers that the information provided by Hungary established neither that the turnover of a group of companies is a good proxy for its ability to pay nor that the pattern of progressivity of the tax is justified by the nature and general scheme of the tax system.
Kar zadeva odbitek prenesenih izgub podjetij, ki v letu 2013 niso ustvarila dobička, ga ni mogoče utemeljiti kot ukrep za preprečevanje izogibanja plačilu davkom in davčnim obveznostim.
It is a natural consequence of (single-rate) turnover taxes that the bigger the turnover of a company is, the more tax it pays.
Z ukrepom se uvaja samovoljno razlikovanje med dvema skupinama družb, ki so v primerljivem pravnem in dejanskem položaju.
As opposed to taxes based on profit [15], a turnover-based tax is however not intended to take into account — and indeed does not take into account — any of the costs incurred in the generation of that turnover.
Ker je razlikovanje samovoljno in ni v skladu z naravo prometnega davka, kot je opisano v uvodnih izjavah 62 in 63, ga ni mogoče šteti za dosledno pravilo proti zlorabi, ki bi upravičilo različno obravnavo.
Therefore, in the absence of specific evidence to the contrary, the level of turnover generated cannot automatically be considered as reflecting the ability to pay of the undertaking.
Sklepne ugotovitve o utemeljenosti
Hungary has not demonstrated the existence of the alleged relationship between turnover and ability to pay nor that such relationship would be correctly mirrored in the pattern of progressivity (from 0 % to 50 % of turnover) of the advertisement tax.
Komisija torej meni, da zmožnost plačila ne more biti vodilno načelo madžarskega prometnega davka na oglaševanje.
The Commission considers that progressive rates for taxes on turnover could only be justified exceptionally, that is if the specific objective pursued by a tax indeed requires progressive rates.
V skladu s tem meni, da ukrepi niso utemeljeni z naravo in splošno shemo referenčnega sistema.
Progressive turnover taxes could, for example, be justified if the externalities created by an activity that the tax is supposed to tackle also increase progressively — i.e. more than proportionately — with its turnover.
Ukrepi torej dajejo selektivno prednost oglaševalskim družbam z manjšim prometom (in s tem manjšim podjetjem) in podjetjem, ki v letu 2013 niso ustvarila dobička in ki so lahko od davčne osnove za leto 2014 odbila prenesene izgube.
However, Hungary did not provide any justification of the progressivity of the tax by the externalities possibly created by advertisement.
MOREBITNO IZKRIVLJANJE KONKURENCE IN VPLIV NA TRGOVINO ZNOTRAJ UNIJE
Deduction of losses carried-forward
Da bi ukrep v skladu s členom 107(1) Pogodbe pomenil državno pomoč, mora izkrivljati konkurenco ali bi jo lahko izkrivljal in mora vplivati na trgovino znotraj Unije.
As regards the deduction of losses carried-forward for undertakings that were not profit-making in 2013, such deduction cannot be justified as a measure to prevent tax avoidance and the circumvention of tax obligations.
Ukrepi se uporabljajo za vsa podjetja, ki ustvarjajo promet z objavljanjem oglasov na Madžarskem.
The measure introduces an arbitrary distinction between two groups of companies that are in a comparable legal and factual situation.
Madžarski oglaševalski trg je odprt za konkurenco, zanj pa je značilna prisotnost gospodarskih subjektov iz drugih držav članic, zato bi lahko vsaka pomoč v korist nekaterih oglaševalskih subjektov vplivala na trgovino znotraj Unije.
Since the distinction is arbitrary and not in line with the nature of a turnover based tax, as described in recitals 62 and 63, it cannot be considered a consistent anti-abuse rule that would justify a differential treatment.
Ukrepi torej vplivajo na konkurenčni položaj podjetij, za katera velja navedeni davek.
Conclusion on the justification
V skladu z ustaljeno sodno prakso Sodišča pomoč za tekoče poslovanje izkrivlja konkurenco [16], 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 oglaševalskem trgu.
As a consequence, the Commission considers that ability to pay cannot serve as a guiding principle for the Hungarian advertisement turnover tax.
Zato ukrepi izkrivljajo ali bi lahko izkrivljali konkurenco in vplivajo 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.
SKLEPNE UGOTOVITVE
Therefore, the measures confer a selective advantage on advertisement companies with a lower level of turnover (and thus smaller undertakings) and to undertakings that were not profit-making in 2013 and could deduct losses carried-forward from the 2014 tax base.
Vsi pogoji iz člena 107(1) Pogodbe so izpolnjeni, zato Komisija ugotavlja, da davek na oglaševanje, ki določa progresivno strukturo davčnih stopenj in odbitek prenesenih izgub od davčne osnove za leto 2014, ki je omejen na družbe, ki v letu 2013 niso ustvarile dobička, pomeni državno pomoč v smislu navedene določbe.
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.
Državna pomoč se šteje za združljivo z notranjim trgom, če spada v katero od kategorij iz člena 107(2) Pogodbe [17], za združljivo z notranjim trgom pa se lahko šteje tudi, če Komisija ugotovi, da spada v katero od kategorij iz člena 107(3) Pogodbe [18].
The measures apply to all undertakings deriving turnover from the publication of advertisements in Hungary.
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 [19].
The Hungarian advertisement market is open to competition and characterised by the presence of operators from other Member States, so that any aid in favour of certain advertisement operators is liable to affect intra-Union trade.
Komisija ugotavlja, da madžarski organi niso predložili argumentov, ki bi dokazali, da so ukrepi združljivi z notranjim trgom, in da Madžarska ni predložila pripomb k pomislekom glede združljivosti ukrepov, ki so bili izraženi v sklepu o začetku postopka.
Indeed, the measures have an influence on the competitive situation of the undertakings subject to the tax.
Po mnenju Komisije ne velja nobena od izjem iz navedenih določb Pogodbe, saj si ukrepi očitno ne prizadevajo za doseganje nobenega od ciljev iz navedenih določb.
The measures relieve undertakings with lower levels of turnover and undertakings that were not profit-making in 2013 from a tax liability they would otherwise have had to pay, had they been subject to the same advertisement tax as undertakings with a high level of turnover and/or undertakings that were profit-making in 2013.
Zato ukrepov ni mogoče razglasiti za združljive z notranjim trgom.
Therefore, the aid granted under those measures constitutes 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.
VPLIV SPREMEMBE DAVKA NA OGLAŠEVANJE IZ LETA 2015 NA PRESOJO DRŽAVNE POMOČI
The Court of Justice has consistently held that operating aid distorts competition [16], 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 advertisement market.
Davek na oglaševanje, uveden z zakonom XXII iz leta 2014 (kot je opisan v sklepu o začetku postopka), je prenehal veljati z dnem, ko je Komisija začela formalni postopek preiskave in izdala odredbo o začasnem odlogu.
Consequently, the measures distort or threaten to distort competition and have an effect on intra-Union trade.
Vendar pa so madžarski organi junija 2015 davek na oglaševanje iz leta 2014 spremenili brez predhodnega obvestila Komisiji in/ali njene odobritve, zato je davek v spremenjeni različici veljal še naprej.
CONCLUSION
Komisija meni, da spremenjena različica davka na oglaševanje temelji na enakih načelih kot prvotni davek in ima (vsaj deloma) enake značilnosti, kot so opisane v sklepu o začetku postopka in zaradi katerih je Komisija začela formalni postopek preiskave.
Since all the conditions laid down by Article 107(1) of the Treaty are met, the Commission concludes that the advertisement tax laying down a progressive tax rates structure and the deduction of losses carried-forward from the 2014 tax base limited to companies that were not profit-making in 2013, constitutes State aid within the meaning of that provision.
Posledično meni, da spremenjena različica davka na oglaševanje spada na področje uporabe sklepa o začetku postopka.
COMPATIBILITY OF THE AID WITH THE INTERNAL MARKET
V tem razdelku Komisija presoja, ali in koliko se v spremenjeni različici davka upoštevajo pomisleki, izraženi v sklepu o začetku postopka v zvezi s prvotnim davkom na oglaševanje.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty [17] 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 [18].
V spremembi iz leta 2015 se sicer upoštevajo nekateri pomisleki glede državne pomoči, ki jih je Komisija navedla v sklepu o začetku postopka, vendar ne vsi v celoti.
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 [19].
Prvič, nova struktura davčnih stopenj še vedno določa oprostitev davka za družbe (skupine) s prometom, manjšim od 100 milijonov HUF, kar je približno 325000 EUR (uporablja se 0-odsotna stopnja), ostale družbe (skupine) pa morajo plačati 5,3 % davka na del prometa, ki presega 100 milijonov HUF.
The Commission notes that the Hungarian authorities did not provide any argument liable to establish that 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.
To dejansko pomeni, da se ohranja progresivnost obdavčitve družb, katerih promet od oglaševanja presega navedeni prag.
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.
Novi prag, pod katerim se uporablja 0-odstotna stopnja (100 milijonov HUF), je nižji od praga, pod katerim se je 0-odstotna davčna stopnja uporabljala po starem zakonu (500 milijonov HUF).
Consequently, the measures cannot be declared compatible with the internal market.
Kljub temu se zaradi take obdavčitve na leto ne pobere približno 17000 EUR davkov (5,3 % × 325000 EUR).
IMPACT OF THE 2015 AMENDMENT OF THE ADVERTISEMENT TAX ON THE STATE AID ASSESSMENT
Komisija je Madžarski dala možnost, da utemelji 0-odstotno davčno stopnjo, ki se uporablja za promet od oglaševanja, manjši od 100 milijonov HUF, po logiki davčnega sistema (na primer upravno breme).
The advertisement tax introduced by Act XXII of 2014 — as described in the Opening Decision — stopped to apply as of the date of the Commission decision to open the formal investigation and issue a suspension injunction.
Vendar pa Madžarska ni predložila argumentov, ki bi dokazali, da stroški pobiranja davka (upravno breme) presegajo znesek pobranega davka (do približno 17000 EUR davkov na leto).
However, the 2014 advertisement tax was modified by the Hungarian authorities in June 2015, without prior notification and/or approval by the Commission, and therefore the tax continued to apply in its amended version.
Drugič, s spremembo se uvaja možnost retroaktivne uporabe do začetka veljavnosti davka v letu 2014: davkoplačevalci lahko za nazaj izberejo, ali se bo zanje uporabljal novi ali stari sistem.
The Commission considers that the amended version of the advertisement tax is based on the same principles as the initial tax and contains — to a certain extent at least — the same features described in the Opening Decision that led the Commission to open a formal investigation.
To v praksi pomeni, da družbe, za katere sta v preteklosti veljali 0- in 1-odstotna davčna stopnja, ne bodo za nazaj obdavčene po 5,3-odstotni stopnji, saj ni verjetno, da se bodo same odločile plačati več davkov.
As a consequence, the Commission considers that the amended version of the advertisement tax falls within the scope of the Opening Decision.
Možnost retroaktivnega učinka spremenjenega davka družbam omogoča, da se izognejo plačilu davka po novem sistemu, in zagotavlja gospodarsko prednost tistim, ki se ne bodo odločile za 5,3-odstotno stopnjo.
In this section, the Commission assesses whether — and to what extent — the amended version of the tax alleys the doubts expressed in the Opening Decision respect of the initial advertisement tax.
Tretjič, odbitek prenesenih izgub od davčne osnove za leto 2014, ki je omejen na družbe, ki v letu 2013 niso ustvarile dobička, ostaja nespremenjen.
While the 2015 amendment addresses some of the State aid concerns expressed by the Commission in the Opening Decision, it does not fully address them all.
Pomisleki glede državne pomoči, izraženi v sklepu o začetku postopka, torej v spremenjeni shemi niso bili upoštevani in ostajajo aktualni.
First, the new tax rates structure still provides for an exemption for companies (groups) with a turnover below HUF 100 million, approx.
Ne glede na to, da se je število stopenj in razredov zmanjšalo s šestih na dva in da je bila najvišja stopnja znatno znižana s 50 % na 5,3 %, pa davek ostaja progresiven, ta progresivnost ostaja neutemeljena, odbitek prenesenih izgub pa se še naprej uporablja.
EUR 325000 (0 % rate applies) while the others will pay 5,3 % for the part of their turnover above HUF 100 million.
Ta presoja velja v prihodnje in tudi za nazaj, tj. od začetka veljavnosti spremenjenega zakona 5. julija 2015, in po možnosti tudi z retroaktivnim učinkom vse do začetka veljavnosti zakona v letu 2014.
In practice this means that progressivity is maintained in the taxation of companies with an advertisement turnover bigger than the threshold.
Spremembe davka na oglaševanje iz leta 2015 torej ne vplivajo na ugotovitev Komisije, da davek na oglaševanje še vedno pomeni nezakonito in nezdružljivo državno pomoč.
The new threshold under which the 0 % rate applies (HUF 100 million) is lower than the one under which the 0 % tax rate applied according to the old legislation (which was HUF 500 million).
IZTERJAVA POMOČI
However, it results in non-collection of taxes up to approx.
Kot je navedeno že v uvodni izjavi 78, Komisija meni, da sklep o začetku postopka velja tudi za spremenjeno shemo.
The Commission gave Hungary the opportunity to justify the application of a 0 % tax rate to advertisement turnover below HUF 100 million by the logic of the tax system (e.g. administrative burden).
Ukrepi niso bili priglašeni Komisiji niti jih ta ni razglasila za združljive z notranjim trgom.
However, Hungary did not bring forward arguments to demonstrate that the cost of collection of the tax (administrative burden) would outweigh the amounts of tax collected (up to around EUR 17000 of tax per year).
Navedeni ukrepi pomenijo državno pomoč v smislu člena 107(1) Pogodbe in novo pomoč v smislu člena 1(c) Uredbe (EU) 2015/1589.
Second, the amendment introduces an optional retroactive application back to the entry into force of the tax in 2014: for the past, taxpayers can choose to apply either the new system or the old one.
Ker so se navedeni ukrepi začeli izvajati ob kršitvi obveznosti mirovanja iz člena 108(3) Pogodbe, pomenijo tudi nezakonito pomoč v smislu člena 1(f) Uredbe Sveta (EU) 2015/1589.
This means that, in practice, companies that have been subject to the tax rate of 0 % and 1 % in the past will not be retroactively taxed at the rate of 5,3 % as it is unlikely that they will opt in to pay more taxes.
Če se ugotovi, da ukrepi pomenijo nezakonito in nezdružljivo državno pomoč, morajo prejemniki v skladu s členom 16 Uredbe Sveta (EU) 2015/1589 pomoč vrniti.
Therefore, the optional retroactive effect of the modified tax allows companies to escape the payment of the tax under the new system, and provides an economic advantage to those who will not opt for the 5,3 % rate.
Glede na progresivnost davčne stopnje izterjava pomoči pomeni, da mora Madžarska vsa podjetja obravnavati enako, kot da bi zanje veljala enotna fiksna stopnja.
Third, the deduction from the 2014 tax base of past losses carried-forward limited to companies that have not made profit in 2013 remains unchanged.
Komisija privzeto meni, da je navedena enotna fiksna stopnja 5,3 %, kot jo je Madžarska določila v spremenjeni različici davka, razen če se Madžarska v dveh mesecih od dneva sprejetja tega sklepa ne odloči, da bo določila drugačno enotno davčno stopnjo, ki bo za nazaj veljala za vsa podjetja za celotno obdobje uporabe davka na oglaševanje (izvirne in spremenjene različice), ali za nazaj odpravila davek na oglaševanje od dneva, ko je začel veljati.
The State aid concerns expressed in the Opening Decision are therefore not addressed in the amended scheme and remain valid.
Glede pomoči, dodeljene podjetjem, ki v letu 2013 niso ustvarila dobička, z odbitkom prenesenih izgub, mora Madžarska izterjati razliko med davkom, dolgovanim po fiksni davčni stopnji na celoten promet od oglaševanja, ki velja za družbe, ki niso upravičene do odbitka izgub, in dejansko plačanim davkom.
As a consequence, the Commission considers that the 2015 amendments to the Advertisement Tax Act only partially address the concerns spelled out in the Opening Decision concerning the 2014 Advertisement Tax Act.
Razlika ustreza davku, ki se mu je tako podjetje izognilo na podlagi odbitka.
Indeed the amended act features the same elements that the Commission considered entailing State aid in respect of the previous scheme.
Kot je navedeno v uvodni izjavi 56, bi bil referenčni sistem za obdavčenje prometa od oglaševanja davek, za katerega bi veljalo naslednje:
Even though the number of applicable rates and brackets has been reduced from 6 to 2 and the highest rate substantially lowered from 50 % to 5,3 %, the tax has remained progressive, its progressivity has remained unjustified and the deduction of losses carried-forward continues to apply as it did before.
davek velja za ves promet od oglaševanja (brez možnosti izbire), brez odbitka prenesenih izgub;
This assessment is valid for the future but also for the past, i.e. since the entry into force of the amended Act on 5 July 2015 and possibly, with retroactive effect back to the entry into force of the Act in 2014.
za ves promet velja ista (enotna) davčna stopnja; privzeto je ta davčna stopnja določena na 5,3 %;
Therefore, the 2015 amendments to the advertisement tax do not affect the Commission's conclusion that the advertisement tax still entails unlawful and incompatible State aid.
pri katerem se ne ohranja ali uvaja noben drug element, ki bi nekaterim podjetjem omogočil selektivno prednost.