natgillin/translations-raw huggingface dataset:
In July 2014, the Commission became aware that Hungary had adopted a legislative act on the basis of which turnover from advertising activities is taxed (hereinafter: ‘the advertisement tax’).
Komisija je julija 2014 izvedela, da je Madžarska sprejela zakonodajni akt, na podlagi katerega se obdavči promet od dejavnosti oglaševanja (v nadaljnjem besedilu: davek na oglaševanje).
By letter of 1 December 2014, the Hungarian authorities were asked another set of questions, in response to which they submitted additional information by letter of 16 December 2014.
Madžarski organi so z dopisom z dne 17. februarja 2015 predložili pripombe k navedenemu dopisu.
By letter of 2 February 2015, the Hungarian authorities were informed that the Commission would consider issuing a suspension injunction decision in accordance with Article 11(1) of Council Regulation (EC) No 659/1999 [2].
Komisija je s sklepom z dne 12. marca 2015 Madžarsko obvestila, da se je v zvezi z ukrepom odločila sprožiti postopek iz člena 108(2) Pogodbe (v nadaljnjem besedilu: sklep o začetku postopka) in izdati odredbo o začasnem odlogu v skladu s členom 11(1) Uredbe Sveta (ES) št. 659/1999.
By letter of 17 February 2015, the Hungarian authorities submitted their comments on that letter.
Sklep o začetku postopka in odredba o začasnem odlogu sta bila objavljena v Uradnem listu Evropske unije [3].
By decision of 12 March 2015, the Commission informed Hungary that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty (hereinafter: ‘the Opening Decision’) and issue a suspension injunction in accordance with Article 11(1) of Regulation (EC) No 659/1999 in respect of the measure.
Komisija je pozvala zainteresirane strani, naj predložijo pripombe v zvezi z ukrepom.
The Opening Decision and suspension injunction were published in the Official Journal of the European Union [3].
Komisija je prejela pripombe treh zainteresiranih strani.
The Commission invited interested parties to submit their comments on the measure.
Posredovala jih je madžarskim organom in jim dala možnost odgovora.
The Commission received comments from three interested parties.
Madžarski organi so 21. aprila 2015 Komisiji poslali osnutek predloga spremembe davka na oglaševanje.
It forwarded them to the Hungarian authorities who were given the opportunity to react.
Komisija je 8. maja 2015 od Madžarske zahtevala informacije o načrtovani spremembi.
On 21 April 2015, the Hungarian authorities sent a draft proposal to the Commission for an amendment of the advertisement tax.
Madžarska je 4. junija 2015 brez predhodnega obvestila Komisiji ali njene odobritve spremenila davek na oglaševanje.
On 8 May 2015, the Commission requested information from Hungary as regards the planned amendment.
Spremembe so začele veljati 5. julija 2015.
On 4 June 2015, Hungary amended the advertisement tax, without prior notification to — or authorisation by — the Commission.
Madžarska je z dopisom z dne 6. julija 2015 predložila mnenje o sklepu o začetku postopka in pripombah zainteresiranih strani ter pojasnila glede spremembe davka na oglaševanje.
On 5 July 2015, the amendments entered into force.
PODROBEN OPIS DAVKA NA OGLAŠEVANJE
By letter of 6 July 2015, Hungary provided observations on the Opening Decision and on interested parties' comments, as well as clarifications on the amendment to the advertisement tax.
PODROČJE UPORABE DAVKA IN DAVČNA OSNOVA
DETAILED DESCRIPTION OF THE ADVERTISEMENT TAX
Po navedbah Madžarske je namen zakona spodbujati načelo javne porazdelitve bremena.
On 11 June 2014, Hungary adopted Act XXII of 2014 on Advertisement Tax (hereinafter: ‘the Act’), with further amendments on 4 July and 18 November 2014.
Davek se nanaša na vsa medijska podjetja, davčni zavezanec pa je načeloma subjekt, ki objavi oglas.
The Act introduced a new special tax on turnover derived from the publication of advertisements in Hungary and applies in addition to existing business taxes, in particular income tax.
Davek velja na ozemlju Madžarske.
According to Hungary, the purpose of the Act is to promote the principle of public burden sharing.
Davčna osnova, od katere se obračuna davek, je promet, ki ga subjekt, ki objavi oglas, ustvari z oglaševalskimi storitvami, brez odbitka stroškov.
The advertisement tax is due on turnover derived from the publication of advertisements in the media spaces specified under the Act (e.g. in media services; in press materials; on outdoor advertising media; on any vehicle or immovable property; in printed material; and on the internet).
Davčne osnove povezanih družb se združijo.
The tax applies to all media undertakings and the taxable person is in principle the publisher of the advertisement.
Veljavna davčna stopnja se torej določi glede na promet od oglaševanja celotne skupine na Madžarskem.
The territorial scope of the tax is Hungary.
Posebna davčna osnova je za samooglaševanje, torej oglaševanje, ki se nanaša na lastne izdelke, blago, storitve, dejavnosti, ime in podobo subjekta, ki objavi oglas.
The tax base to which the tax is applied is the turnover of the publisher derived from the advertising services provided by it, without deduction of any costs.
V takem primeru so davčna osnova, od katere se obračuna davek, neposredni stroški subjekta, ki objavi oglas, v zvezi z objavo oglasa.
The tax base of affiliated companies is aggregated.
PROGRESIVNE DAVČNE STOPNJE
Therefore, the applicable tax rate is determined by the advertising turnover derived by the entire group in Hungary.
Zakon določa progresivno strukturo davčnih stopenj, ki segajo od 0 % in 1 % za družbe z malim ali srednjim prometom od oglaševanja do 50 % za družbe z velikim prometom od oglaševanja:
There is a special tax base for self-advertising, i.e. advertisement relating to the publisher's own products, goods, services, activities, name and appearance.
za del prometa pod 0,5 milijarde HUF: 0 %
In this case, the tax base to which the tax is applied is the costs directly incurred by the publisher in connection with publishing the advertisement.
za del prometa od 0,5 milijarde HUF do 5 milijard HUF: 1 %
PROGRESSIVE TAX RATES
za del prometa od 5 milijard HUF do 10 milijard HUF: 10 %
The Act laid down a progressive rates structure with rates ranging from 0 % and 1 % for companies with small or medium-sized advertising turnover to 50 % for companies with high advertising turnover as follows:
za del prometa od 10 milijard HUF do 15 milijard HUF: 20 %
for the part of the turnover below HUF 0,5 billion: 0 %
za del prometa od 15 milijard HUF do 20 milijard HUF: 30 %
for the part of the turnover between HUF 0,5 billion and 5 billion: 1 %
za del prometa nad 20 milijardami HUF: 50 %
for the part of the turnover between HUF 5 billion and 10 billion: 10 %
Najvišji razred je bil 1. januarja 2015 povišan s 40 % na 50 % z zakonom LXXIV iz leta 2014 o spremembi nekaterih davkov in z njimi povezanih predpisov ter zakona CXXII iz leta 2010 o državni davčni in carinski upravi, pri čemer je bil z zakonom LXXIV spremenjen zakon CXXII.
for the part of the turnover between HUF 10 billion and 15 billion: 20 %
ODBITEK PRENESENIH IZGUB OD DAVČNE OSNOVE ZA LETO 2014
for the part of the turnover between HUF 15 billion and 20 billion: 30 %
Zakon je družbam omogočal, da od svoje davčne osnove za leto 2014 odbijejo 50 % izgub, prenesenih iz prejšnjih let, na podlagi zakona o davku od dohodka pravnih oseb in davka od dividend ali zakona o dohodnini.
for the part of the turnover above HUF 20 billion: 50 %.
S spremembo navedenega zakona z dne 4. julija 2014 se navedeni odbitek omejuje na družbe, ki niso ustvarile dobička v letu 2013 (torej le, če je dobiček pred obdavčitvijo v davčnem letu 2013 znašal nič ali bil negativen).
The top bracket was increased from 40 % to 50 % as from 1 January 2015 by Act LXXIV of 2014 on the modification of certain tax and related legislation and the Act CXXII of 2010 on the National Tax and Customs Administration, which amended the Act.
Družbe, ki so prenesle izgube iz prejšnjih let, vendar so leta 2013 ustvarile dobiček, torej niso upravičene do odbitka.
DEDUCTION OF LOSSES CARRIED-FORWARD FROM THE 2014 TAX BASE
Po navedbah Madžarske je cilj spremembe preprečiti izogibanje plačilu davka in davčnim obveznostim.
Under the Act, companies could deduct from their 2014 tax base 50 % of the losses carried-forward from the previous years under corporate and dividend tax law or personal income tax law.
Možnost odbitka izgub, prenesenih iz prejšnjih let, se uporablja le za davek, ki ga je treba plačati za leto 2014.
An amendment of 4 July 2014 to that Act limits that deduction to companies that were not profit-making in 2013 (i.e. only if the amount of pre-tax profit in the 2013 business year is zero or negative).
Za davek za leto 2015 ali naslednja leta se ne uporablja.
Therefore, companies that carried forward losses from previous years, but were profit-making in 2013, are not eligible for the deduction.
DOLOČITEV DAVČNE OBVEZNOSTI IN NAPOVED ZA ODMERO DAVKA
According to Hungary, the objective of the amendment is to prevent tax avoidance and circumvention of tax obligations.
Davkoplačevalec v skladu z zakonom na podlagi samoocenjevanja sam določi svojo davčno obveznost in davčnemu organu predloži napoved za odmero davka do zadnjega dne petega meseca po koncu davčnega leta.
The possibility to deduct losses carried-forward applies only to the tax due for 2014.
PLAČILO DAVKA
It does not apply to the tax due for 2015 or the following years.
V zakonu je določeno, da davkoplačevalec svojo davčno obveznost določi in odda napoved za odmero davka ter davek plača do zadnjega dne petega meseca po koncu davčnega leta.
DETERMINATION OF THE TAX LIABILITY AND DECLARATION
Po začasnih podatkih madžarskih organov je bilo do 28. novembra 2014 z vnaprejšnjimi plačili davka za leto 2014 skupaj zbranih 2640100000 HUF [~ 8500000 EUR].
According to the Act, the taxpayer determines its tax liability by self-assessment and returns a declaration to the tax authority by the last day of the fifth month following the tax year.
Približno 80 % vseh prihodkov od davkov, zbranih na podlagi navedenih vnaprejšnjih plačil, je plačala ena skupina družb.
The Act provides that the taxpayer shall determine and declare its tax liability, and pay the tax by the last day of the fifth month following the tax year.
JUNIJA 2015
For 2014, the tax was due pro rata from the entry into force of the Act on 18 July 2014 on the basis of the advertising turnover of 2014.
Madžarska je z zakonom LXII iz leta 2015 z dne 4. junija 2015 po tem, ko je bil sprejet sklep o začetku postopka, spremenila zakon o davku na oglaševanje in progresivno lestvico šestih davčnih stopenj, ki so segale od 0 % do 50 %, zamenjala z dvostopenjskim sistemom:
The taxpayer had to determine and declare a tax advance for 2014 (based on its advertising turnover of 2013) by 20 August 2014, and pay it in two equal instalments by 20 August 2014 and 20 November 2014.
dstotna stopnja se uporablja za del prometa, ki ne presega 100 milijonov HUF,
According to the provisional data received from the Hungarian authorities, as of 28 November 2014, a total amount of HUF 2640100000 (~ EUR 8500000) was collected in tax advances for 2014.
5,3-odstotna stopnja pa za promet, ki presega 100 milijonov HUF.
Approximately 80 % of the total tax revenue collected from those advances was paid by one group of companies.
Določbe o odbitku prenesenih izgub od davčne osnove za leto 2014, ki so omejene na družbe, ki v letu 2013 niso ustvarile dobička, ostajajo nespremenjene.
THE AMENDMENTS INTRODUCED BY ACT LXII OF 2015 OF 4 JUNE 2015
FORMALNI POSTOPEK PREISKAVE
0 % applicable on the part of the turnover that does not exceed HUF 100 million, and
Komisija je začela formalni postopek preiskave, ker je menila, da progresivnost davčnih stopenj in določbe o odbitku prenesenih izgub od davčne osnove, kot jih je določal zakon, pomenijo državno pomoč.
5,3 % applicable on the turnover that exceeds HUF 100 million.
Menila je, da progresivne davčne stopnje razlikujejo med podjetji z velikim prometom od oglaševanja (torej večjimi podjetji) in podjetji z majhnim prometom od oglaševanja (torej manjšimi podjetji) in slednjim podeljujejo selektivno prednost na podlagi njihove velikosti.
The amendment introduces an optional retroactive application back to the entry into force of the Act in 2014.
Komisija je dvomila, da bi lahko bila zmožnost plačila, ki jo je navajala Madžarska, vodilno načelo za prometne davke.
In other words, taxpayers can choose, for the past, to be subject either to the new dual rate system or to remain subject to the old progressive scale of six tax rates.
Komisija je zato predhodno menila, da progresivnost davčne stopnje davka na oglaševanje, uvedena z zakonom, pomeni državno pomoč, saj se je zdelo, da so vsa druga merila za tako ugotovitev izpolnjena.
The provisions on deduction from the 2014 tax base of losses carried-forward, which is limited to companies that were not profit-making in 2013, remain unchanged.
Komisija je tudi menila, da se z določbami zakona, ki omogočajo odbitek prenesenih izgub na podlagi zakona o davku od dohodka pravnih oseb in davku od dividend ali zakona o dohodnini od dolgovanega davka, ter še zlasti z omejitvijo na podjetja, ki v letu 2013 niso ustvarila dobička, razlikuje med družbami, ki so v smislu davka na podlagi prometa v primerljivem položaju.
THE FORMAL INVESTIGATION PROCEDURE
Menila je, da se z določbami očitno daje selektivna prednost podjetjem, ki v letu 2013 niso ustvarila dobička, v primerjavi s podjetji, ki niso ustvarila dobička v letih pred tem, ali tistimi, ki sploh niso ustvarila izgube.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Komisija je menila, da taka različna obravnava glede na naravo in logiko davčnega sistema ni upravičena, zlasti ker je Madžarska zatrjevala, da davek na oglaševanje temelji na zamisli, da že sam prejem prihodkov od oglaševanja upravičuje obdavčitev.
The Commission opened the formal investigation procedure because it considered at that stage that the progressivity of the tax rates and the provisions on the deduction of losses carried-forward from the tax base as laid down in the Act constituted State aid.
Zato je Komisija menila, da navedene določbe pomenijo državno pomoč, saj se je zdelo, da so vsa druga merila za tako ugotovitev izpolnjena.
The Commission considered that the progressive tax rates differentiate between undertakings with high advertisement revenues (and thus larger undertakings) and undertakings with low advertisement revenues (and thus smaller undertakings), and grant a selective advantage to the latter based on their size.
Ukrepi se niso zdeli združljivi z notranjim trgom.
The Commission had doubts whether ability to pay, which has been referred to by Hungary, could serve as the guiding principle for turnover taxes.
PRIPOMBE ZAINTERESIRANIH STRANI
The Commission therefore considered, on a preliminary basis, that the progressive character of the advertisement tax rate under the Act constituted State aid, since all the other criteria for such a qualification also seemed to be fulfilled.
Madžarsko oglaševalsko združenje je opisalo stanje oglaševalske industrije na Madžarskem in izrazilo zaskrbljenost glede davka na oglaševanje kot takega.
The Commission also considered that the provisions of the Act allowing the deduction of past losses carried-forward under corporate and dividend tax law or personal income tax law from the tax due and, in particular, the limitation to undertakings that were not profit-making in 2013, differentiate between companies that are, in the light of a turnover-based tax, in a comparable situation.
Menilo je, da davek pomeni dodatno breme za sektor, ki je zaradi zniževanja prihodkov že prizadet.
It considered that the provisions appear to grant a selective advantage to undertakings which were not profit-making in 2013 compared to undertakings which were not profit making the years before or have not been loss making at all.
Poudarilo je, da lahko kakršen koli davek na oglaševanje male medijske družbe zaradi njihovih nizkih stopenj dobička izrine s trga.
The Commission considered that differential treatment not to be justified by the nature and logic of the tax system, in particular since Hungary has argued that the advertisement tax is based on the idea that the mere receipt of advertisement revenues justifies taxation.
Madžarski zasebni televizijski operater TV2 je pripombe predložil samo glede odbitka prenesenih izgub iz preteklih let za namene davka od dobička pravnih oseb ali dohodnine.
The Commission therefore considered that those provisions constitute State aid, since all the other criteria for such a qualification seemed to be fulfilled.
meni, da določba o pokritju preteklih izgub ni selektivna, saj v obseg proste presoje držav članic spada tudi oblikovanje prometnega davka, pri čemer lahko elemente davka upoštevajo glede na zmožnost plačila.
The measures did not appear compatible with the internal market.
Če bi Komisija v pravilih o odbitku preteklih izgub odkrila element selektivnosti, bi bil ta lahko le nadaljnja omejitev na družbe, ki v letu 2013 niso ustvarile dobička, in ne splošno pravilo, ki omogoča odbitek preteklih izgub.
COMMENTS FROM INTERESTED PARTIES
Družba RTL se strinja s presojo Komisije v sklepu o začetku postopka.
The Hungarian Advertising Association described the state of the advertisement industry in Hungary and expressed concerns about the advertisement tax as such.
Navedla je, da sta bila z davkom na oglaševanje ustvarjena dva dodatna elementa selektivnosti: (i) davek bi dajal prednost javnim radijskim/televizijskim postajam pred komercialnimi, saj naj bi se prve financirale predvsem z državnimi sredstvi, zato bi jih davek manj prizadel; (ii) davek bi dajal prednost radijskim/televizijskim postajam v madžarski lasti pred mednarodnimi akterji, saj naj bi prve običajno imele nižje prihodke od oglaševanja kot večji mednarodni akterji.
It considers that the tax places an additional burden on a sector already hit by decreasing revenues.
STALIŠČE MADŽARSKIH ORGANOV
It points out that any advertisement tax on small media companies can drive those companies out of the market because of their low profit margins.
Madžarski organi se ne strinjajo, da ukrepi pomenijo pomoč.
, a Hungarian private TV operator, submitted comments only on the deduction of past losses carried-forward for corporate and personal income tax purposes.
V bistvu trdijo, da se zmožnost plačila ne kaže le v donosnosti podjetja, ampak tudi v njegovem tržnem deležu in s tem v njegovem prometu.
considers that the provision concerning the offsetting of past losses is non-selective because it falls within the scope of discretion of a Member State to design a turnover-based tax while at the same time taking into account elements of a tax based on the ability to pay.
Madžarska trdi, da so progresivne davčne stopnje za prometni davek upravičene glede na zmožnost plačila in da natančna določitev razredov stopenj spada v nacionalno pristojnost držav.
If the Commission were to find an element of selectivity in the rules on the deduction of past losses, this element could only be the further restriction to companies that were not profit-making in 2013, but not the general rule allowing for the deduction of past losses.
Meni, da je prehodni ukrep za družbe, ki v letu 2013 niso ustvarile dobička, upravičen, saj bi bilo brez tega ukrepa davčno breme zanje preveliko.
RTL agrees with the Commission's assessment in the Opening Decision.
Po njenem mnenju davčna shema ni selektivna, in zlasti trdi, da ni odstopanja od referenčnega sistema, ki je za progresivne davke kombinacija davčne osnove in ustreznih davčnih stopenj.
It submitted that there are two additional elements of selectivity created by the advertisement tax: (i) the tax would benefit public broadcasters over commercial broadcasters, because the former are allegedly primarily financed through State funding and therefore less affected by the tax; (ii) the tax would benefit Hungarian-owned broadcasters over international players because Hungarian-owned broadcasters allegedly have typically lower advertising revenues than larger international players.
Za družbe v enakem pravnem in dejanskem položaju (ki imajo enako davčno osnovo) torej velja enak znesek davka.
POSITION OF THE HUNGARIAN AUTHORITIES
PRIPOMBE MADŽARSKE K PRIPOMBAM ZAINTERESIRANIH STRANI
The Hungarian authorities contest that the measures constitute aid.
Madžarska je navedla, da je madžarsko oglaševalsko združenje pravilno opisalo delovanje madžarskega oglaševalskega trga in zlasti ustrezno ugotovilo, da so manjša podjetja in novi ponudniki v težjem položaju kot večja podjetja z večjim prometom.
In essence, they argue that the ability to pay is not only reflected by the profitability of an undertaking, but also by its market share and therefore its turnover.
Zato položaj manjših igralcev na oglaševalskem trgu ni primerljiv z večjimi, ki so zmožni plačati več in bi zato morali prevzeti progresivno večje davčno breme.
Hungary argues that progressive tax rates for a turnover-based tax are justified by the ability to pay and that it falls within the national competence to define the precise rate brackets.
Madžarska se strinja s pripombami družbe TV2 in poudarja, da iz sodbe Sodišča v primeru Gibraltar izhaja, da je donosnost kot merilo obdavčenja splošen davčni ukrep, ker izhaja iz naključnega dejstva.
Hungary considers that the transitional measure for companies not profitable in 2013 is justified because for those companies the tax burden would be too high without this measure.
Madžarska se ne strinja s trditvami družbe RTL iz razlogov, ki jih je navedla že v svojih prejšnjih predložitvah.
Hungary contests the selective nature of the tax scheme, in particular, by arguing that there is no derogation from the reference system, since the system of reference in the case of progressive taxes is the combination of the tax base and the corresponding tax rates.
Pojasnjuje tudi, da se po zakonu javne in komercialne radijske/televizijske postaje obravnavajo enako in da za vsako objavo oglasa za plačilo velja enaka davčna obveznost.
Therefore, companies in the same legal and factual situation (that have the same tax base) are subject to the same amount of tax.
OCENA POMOČI
COMMENTS FROM HUNGARY ON INTERESTED PARTIES' COMMENTS
OBSTOJ DRŽAVNE POMOČI V SMISLU ČLENA 107(1) PDEU
Hungary stated that the submission of the Hungarian Advertisement Association correctly describes the functioning of the Hungarian advertisement market and, in particular, draws conclusions that smaller undertakings and new entrants are in a more difficult position than larger undertakings with higher turnover.
V skladu s členom 107(1) PDEU velja: „Razen 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.“
Therefore, the position of smaller players in the advertisement market is not comparable with that of larger publishers which have the ability to pay more and should bear a progressively higher tax burden.
Da bi bil ukrep opredeljen kot pomoč v smislu te določbe, morajo biti torej izpolnjeni naslednji kumulativni pogoji: (i) ukrep mora biti mogoče pripisati državi in se mora financirati 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 mora vplivati na trgovino med državami članicami.
Hungary agrees with the comments of TV2 and points out that it follows from the judgment of the Court of Justice in the Gibraltar case that profitability as a taxation criterion is a general tax measure because it results from a random fact.
DRŽAVNA SREDSTVA IN PRIPISLJIVOST DRŽAVI
Hungary disagrees with the arguments of RTL on the grounds already explained in its previous submissions.
Ukrep se mora financirati iz državnih sredstev in ga mora biti mogoče pripisati državi članici, da pomeni državno pomoč.