natgillin/translations-raw huggingface dataset:
RECOVERY OF AID
Glede izterjave velja, da bi moral biti znesek pomoči, ki so jo prejele družbe s prometom od oglaševanja v obdobju od začetka veljavnosti davka na oglaševanje v letu 2014 do dneva njegove opustitve ali nadomestitve s shemo, ki bi bila povsem v skladu s pravili o državni pomoči, izračunan kot razlika med:
As already stated in recital 78, the Commission considers that the Opening Decision also covers the amended scheme.
po eni strani zneskom davka (1) ki bi ga podjetje moralo plačati po referenčnem sistemu v skladu s pravili o državni pomoči (z enotno davčno stopnjo, ki bi bila privzeto 5,3 % na celoten promet od oglaševanja, brez odbitka prenesenih izgub);
Therefore, this decision concerns the Advertisement Tax Act as in force at the time of the Opening Decision, i.e. 12 March 2015, as well as its amendments of 5 June 2015.
in po drugi strani zneskom davka (2), ki ga je podjetje moralo plačati ali ga je že plačalo.
The measures have not been notified to — or been declared compatible with the internal market by — the Commission.
Če je razlika med zneskom davka (1) in zneskom davka (2) pozitivna, bi bilo treba znesek pomoči izterjati, vključno z obrestmi od dneva, ko je davek zapadel v plačilo.
Those measures constitute State aid within the meaning of Article 107(1) of the Treaty and new aid within the meaning of Article 1(c) of Regulation (EU) 2015/1589.
Komisija ugotavlja, da je Madžarska nezakonito izvedla zadevno pomoč, ki krši člen 108(3) Pogodbe.
Since those measures have been put into effect in violation of the standstill obligation laid down in Article 108(3) of the Treaty, they also constitute unlawful aid within the meaning of Article 1(f) of Regulation (EU) 2015/1589.
Madžarska mora bodisi opustiti nezakonito shemo pomoči bodisi jo nadomestiti z novo, ki bo v skladu s pravili o državni pomoči.
The consequence of the finding that the measures constitute unlawful and incompatible State aid is that the aid has to be recovered from its recipients pursuant to Article 16 of Regulation (EU) 2015/1589.
Madžarska mora dano pomoč izterjati.
As regards the progressivity of the tax rate, recovery of the aid means that Hungary needs to treat all undertakings equally as if they had been subject to a single fixed rate.
Komisija pa vseeno meni, da bi davčna ugodnost, tj. prihranjeni davek, ki izhaja iz uporabe praga v višini 100 milijonov HUF, lahko bila skladna z Uredbo Komisije (EU) št. 1407/2013 [20] (v nadaljnjem besedilu: uredba de minimis).
By default, the Commission considers that the single fixed rate to be 5,3 % as determined by Hungary in the amended version of the tax unless Hungary decides, within two months from the date of adoption of the present decision, to set a different level for the single tax rate that will apply retroactively to all undertakings over the whole period of application of the advertisement tax (original and amended versions) or to abolish the advertisement tax retroactively as of the date of its entry into force.
Zgornja meja, ki jo skupina družb lahko prejme, je 200000 EUR v triletnem obdobju, pri čemer se upošteva vsa podpora de minimis.
As regards the aid granted to undertakings that were not profit-making in 2013 resulting from the deduction of losses carried-forward, Hungary has to recover the difference between the tax due by application of the fixed tax rate to the entire advertisement turnover of the companies subject to the tax without any deduction of losses, and the tax actually paid.
Za skladnost s pravili de minimis morajo biti izpolnjeni tudi vsi drugi pogoji iz uredbe de minimis.
As stated in recital 56, the reference system for the taxation of advertisement turnover would be a tax where:
Ta sklep je sprejet brez poseganja v morebitne preiskave skladnosti ukrepov s temeljnimi svoboščinami iz Pogodbe, zlasti pravico do ustanavljanja, kot jo zagotavlja člen 49 Pogodbe –
all advertisement turnovers are subject to the tax (no optionality), without the deduction of any loss carried-forward,
SPREJELA NASLEDNJI SKLEP:
turnovers are subject to the same (single) tax rate; by default, this single rate is set at 5,3 %,
Člen 1
no other element is maintained or introduced that would provide a selective advantage to certain undertakings.
Državna pomoč, odobrena na podlagi madžarskega zakona o davku na oglaševanje in tudi po njegovi spremembi z dne 5. junija 2015, z uporabo prometnega davka s progresivnimi stopnjami in možnostjo, da družbe, ki v letu 2013 niso ustvarile dobička, od davčne osnove za leto 2014 odbijejo prenesene izgube, ki jo je Madžarska nezakonito uvedla s kršitvijo člena 108(3) Pogodbe o delovanju Evropske unije, ni združljiva z notranjim trgom.
As regards recovery, this means that for the period between the entry into force of the advertisement tax in 2014 and the date of the its abolishment or replacement by a scheme which would be fully in line with State aid rules, the amount of aid received by the companies with advertisement turnover should be calculated as the difference between:
Člen 2
on the one hand, the amount of tax (1) that the undertaking should have paid under the application of the reference system in line with State aid rules (with a single tax rate of, by default, 5,3 % to the entire advertisement turnover without the deduction of any loss carried-forward),
Posamezna pomoč, dodeljena v skladu s shemo iz člena 1, ne pomeni pomoči, če v času, ko je dodeljena, izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 2 Uredbe Sveta (ES) št. 994/98 [21] ali Uredbo Sveta (EU) 2015/1588 [22], odvisno od tega, katera se uporablja ob dodelitvi pomoči.Člen 3
on the other hand, the amount of tax (2) that the undertaking was liable to pay or had already paid.
Posamezna pomoč, ki je dodeljena na podlagi sheme iz člena 1 in ki ob dodelitvi izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 1 Uredbe Sveta (ES) št. 994/98, ki je bila razveljavljena in nadomeščena z Uredbo Sveta (EU) 2015/1588, ali katere koli druge odobrene sheme pomoči, je združljiva z notranjim trgom do najvišje stopnje intenzivnosti pomoči, ki se uporablja za zadevno vrsto pomoči.
To the extent that the difference between amount of tax (1) and amount of tax (2) is positive, the amount of aid should be recovered including recovery interest as of the date the tax was due.
Člen 4
There would be no need for recovery if Hungary abolishes the tax system with retroactive effect as of the date of the entry into force of the advertisement tax in 2014.
Madžarska od upravičencev izterja nezdružljivo pomoč, ki je bila dodeljena na podlagi sheme iz člena 1, kot je navedeno v uvodnih izjavah 88–95.
This would not prevent Hungary from introducing for the future, e.g. from 2017, a tax system which is not progressive and does not differentiate between economic operators subject to the tax.
Zneskom, ki jih je treba izterjati, se prištejejo obresti za obdobje od dneva, ko so bili dani na voljo upravičencem, do njihove dejanske izterjave.
The Commission finds that Hungary has unlawfully implemented the aid in question in breach of Article 108(3) of the Treaty.
Obresti se izračunajo na podlagi obrestnoobrestnega računa v skladu s poglavjem V Uredbe Komisije (ES) št. 794/2004 [23], kakor je bila spremenjena z Uredbo Komisije (ES) št. 271/2008 [24].
Hungary has either to abolish the unlawful aid scheme or replace it with a new scheme which is in line with State aid rules.
Madžarska z dnem sprejetja tega sklepa ustavi vsa neizvedena plačila pomoči na podlagi sheme iz člena 1.
Hungary must recover the aid.
Člen 5
However, the Commission observes that the tax advantage, i.e. the tax saved, that results from the application of the HUF 100 million threshold might comply with Commission Regulation (EU) No 1407/2013 [20] (hereinafter: ‘de minimis Regulation’).
Izterjava pomoči, dodeljene na podlagi sheme iz člena 1, je takojšnja in učinkovita.
The ceiling that a group of companies can receive is EUR 200000 per 3-year period, all de minimis support taken into account.
Madžarska zagotovi, da se ta sklep izvrši v štirih mesecih od datuma uradnega obvestila o tem sklepu.
In order to comply with the de minimis rules, all other conditions laid down in the de minimis Regulation should be met.
Člen 6
In case the advantage resulting from the exemption complied with the de minimis rules, it shall not be qualified as unlawful and incompatible State aid and shall not be recovered.
Madžarska v dveh mesecih po uradnem obvestilu o tem sklepu predloži naslednje informacije:
This decision is adopted without prejudice to possible investigations on the compliance of the measures with the fundamental freedoms laid down in the Treaty, notably the freedom of establishment as guaranteed by Article 49 of the Treaty,
seznam upravičencev, ki so prejeli pomoč na podlagi sheme iz člena 1, in skupni znesek prejete pomoči vsakega upravičenca iz te sheme;
HAS ADOPTED THIS DECISION:
skupni znesek (glavnica in obresti), ki ga je treba izterjati od vsakega upravičenca;
Article 1
podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom;
The State aid granted under the Hungarian Advertisement Tax Act, including after its amendment of 5 June 2015, through the application of a turnover tax with progressive rates and the possibility, for companies that were not profit-making in 2013, to deduct losses carried-forward from their 2014 tax base, unlawfully put into effect by Hungary in breach of Article 108(3) of the Treaty on the Functioning of the European Union is incompatible with the internal market.
dokumente, ki dokazujejo, da se je od upravičencev zahtevalo vračilo pomoči.
Article 2
Madžarska obvešča Komisijo o napredku v zvezi z nacionalnimi ukrepi, sprejetimi za izvajanje tega sklepa, dokler ni pomoč, dodeljena na podlagi sheme iz člena 1, v celoti vrnjena.
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by the Regulation adopted pursuant to Article 2 of Council Regulation (EC) No 994/98 [21] or Council Regulation (EU) 2015/1588 [22] whichever is applicable at the time the aid is granted.Article 3
Na zahtevo Komisije takoj predloži informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98 repealed and replaced by Regulation (EU) 2015/1588 or by any other approved aid scheme is compatible with the internal market, up to maximum aid intensities applicable to that type of aid.
Predloži tudi podrobne informacije o zneskih pomoči in obrestih, ki so jih upravičenci že vrnili.
Hungary shall recover the incompatible aid granted under the scheme referred to in Article 1 from the beneficiaries, as stated in recitals 88 to 95.
Ta sklep je naslovljen na Madžarsko.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
V Bruslju, 4. novembra 2016
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [23] as amended by Regulation (EC) No 271/2008 [24].
Za Komisijo
Hungary shall cancel all outstanding payments of aid under the scheme referred to in Article 1 with effect from the date of adoption of this decision.
Članica Komisije
Article 5
UL C 136, 24.4.2015, str. 7.
Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.
Uredba Sveta (ES) 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe ES (UL L 83, 27.3.1999, str. 1), ki je bila razveljavljena in nadomeščena z Uredbo Sveta (EU) 2015/1589 z dne 13. julija 2015 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 248, 24.9.2015, str. 9).
Hungary shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Glej sprotno opombo 1.
Article 6
Zadeva C-83/98 P, Francija/Ladbroke Racing Ltd in Komisija, EU:C:2000:248 in EU:C:1999:577, točke 48–51.
Within two months following notification of this Decision, Hungary shall submit the following information:
Enako lahko pomeni državno pomoč ukrep, ki nekaterim podjetjem priznava znižanje davka ali odlog plačila normalno zapadlega davka, glej združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550, točka 46.
the list of beneficiaries that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;
Zadeva C-143/99, Adria-Wien Pipeline, EU: C: 2001:598, točka 38.
the total amount (principal and recovery interests) to be recovered from each beneficiary;
Glej zadeve C-66/02, Italija/Komisija, EU: C: 2005:768, točka 78; C-222/04, Cassa di Risparmio di Firenze in drugi, EU: C: 2006:8, točka 132; C-522/13, Ministerio de Defensa in Navantia, EU: C: 2014:2262, točke 21–31.
a detailed description of the measures already taken and planned to comply with this Decision;
Glej tudi točko 9 Obvestila Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka (UL C 384, 10.12.1998, str. 3).
documents demonstrating that the beneficiaries have been ordered to repay the aid.
Združeni zadevi C-393/04 in C-41/05, Air Liquide Industries Belgium, EU: C: 2006:403 in EU: C: 2006:216, točka 30, ter zadeva C-387/92, Banco Exterior de España, EU: C: 1994:100, točka 14.
Hungary shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1 has been completed.
Glej na primer zadevo C-279/08 P, Komisija/Nizozemska (NOx), EU:C:2011:551; zadevo C-143/99, Adria-Wien Pipeline, EU: C: 2001:598; združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550 in EU:C:2010:411; zadevo C-308/01, GIL Insurance, EU:C:2004:252 in EU:C:2003:481.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Obvestilo Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka.
It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.
Združeni zadevi C-106/09 P in C-107/09 P, Komisija in Španija/Government of Gibraltar in Združeno kraljestvo, EU:C:2011:732.
Article 7
Prav tam, točka 92.
This Decision is addressed to Hungary.
Zadevi C-487/06 P, British Aggregates/Komisija, EU:C:2008:757, točki 85 in 89 ter navedena sodna praksa; C-279/08 P, Komisija/Nizozemska (NOx), EU:C:2011:551, točka 51.
Done at Brussels, 4 November 2016
Glej na primer združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550 in EU:C:2010:411, točka 69.
For the Commission
Glej obvestilo Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka, odst. 24.
Member of the Commission
Izjava o prerazporeditvenem namenu, s katero se lahko upraviči progresivna davčna stopnja, se izrecno nanaša le na davke na dobiček ali (neto) prihodek, ne pa na prometne davke.
OJ C 136, 24.4.2015, p. 7.
Zadeva C-172/03, Heiser, EU:C:2005:130, točka 55.
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union (OJ L 83, 27.3.1999, p. 1), repealed and replaced by Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9).
Glej tudi zadevi C-494/06 P, Komisija/Italija in Wam, EU:C:2009:272, točka 54 in navedena sodna praksa, ter C-271/13 P, Rousse Industry/Komisija, EU:C:2014:175, točka 44.
Cf. footnote 1.
Združene zadeve C-71/09 P, C-73/09 P in C-76/09 P, Comitato „Venezia vuole vivere“ in drugi/Komisija, EU:C:2011:368, točka 136.
Case C-83/98 P France v Ladbroke Racing Ltd and Commission EU:C:2000:248 and EU:C:1999:577, paragraphs 48 to 51.
Glej tudi zadevo C-156/98, Nemčija/Komisija,EU:C:2000:467, točka 30 in navedena sodna praksa.
Likewise, a measure allowing certain undertakings a tax reduction or to postpone payments of tax normally due can amount to State aid, see Joined Cases C-78/08 to C-80/08 Paint Graphos and Others, paragraph 46.
Izjeme iz člena 107(2) PDEU se nanašajo na: (a) pomoč socialnega značaja, dodeljeno posameznim potrošnikom; (b) pomoč za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki, in (c) pomoč, dodeljeno nekaterim območjem Zvezne republike Nemčije.
Case C-143/99 Adria-Wien Pipeline, EU: C: 2001:598, paragraph 38.
Izjeme iz člena 107(3) PDEU se nanašajo na: (a) pomoč za pospeševanje razvoja nekaterih območij; (b) pomoč za nekatere pomembne projekte skupnega evropskega interesa ali za odpravljanje resne motnje v gospodarstvu države članice; (c) pomoč za razvoj določenih gospodarskih dejavnosti ali območij; (d) pomoč za pospeševanje kulture in ohranjanje kulturne dediščine ter (e) pomoč, ki jo Svet določi v sklepu.
See Case C-66/02, Italy v Commission, EU: C: 2005:768, paragraph 78; Case C-222/04, Cassa di Risparmio di Firenze and Others, EU: C: 2006:8, paragraph 132; Case C-522/13, Ministerio de Defensa and Navantia, EU: C: 2014:2262, paragraphs 21 to 31.
Zadeva T-68/03, Olympiaki Aeroporia Ypiresies/Komisija, EU:T:2007:253, točka 34.
See also point 9 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998, p. 3).
Uredba Komisije (EU) št. 1407/2013 z dne 18. decembra 2013 o uporabi členov 107 in 108 Pogodbe o delovanju Evropske unije pri pomoči de minimis (UL L 352, 24.12.2013, str. 1).
Joined Cases C-393/04 and C-41/05, Air, Air Liquide Industries Belgium EU: C: 2006:403 and EU: C: 2006:216, paragraph 30 and Case C-387/92 Banco Exterior de España EU: C: 1994:100, paragraph 14.
Uredba Sveta (ES) št. 994/98 z dne 7. maja 1998 o uporabi členov 107 in 108 Pogodbe o ustanovitvi Evropske skupnosti za določene vrste horizontalne državne pomoči (UL L 142, 14.5.1998, str. 1).
See, for example, Case C-279/08 P Commission v Netherlands (NOx) EU:C:2011:551; Case C-143/99 Adria-Wien Pipeline EU: C: 2001:598, Joined Cases C-78/08 to C-80/08, Paint Graphos and others EU:C:2011;550 and EU:C:2010:411, Case C-308/01 GIL Insurance EU:C:2004:252 and EU:C:2003;481.
Uredba Sveta (EU) 2015/1588 z dne 13. julija 2015 o uporabi členov 107 in 108 Pogodbe o delovanju Evropske unije za določene vrste horizontalne državne pomoči (UL L 248, 24.9.2015, str. 1).
Commission Notice on the application of the State aid rules to measures relating to direct business taxation.
Uredba Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (EU) 2015/1589 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju EU (UL L 140, 30.4.2004, str. 1).
Joined Cases C-106/09 P and C-107/09 P Commission and Spain v Government of Gibraltar and United Kingdom EU:C:2011:732.
Uredba Komisije (ES) št. 271/2008 z dne 30. januarja 2008 o spremembi Uredbe (ES) št. 794/2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES (UL L 82, 25.3.2008, str. 1).
Ibid, paragraph 92
Komisija je z dopisom z dne 13. avgusta 2014 madžarskim organom poslala zahtevo za informacije, na katero so odgovorili z dopisom z dne 2. oktobra 2014.
Case C-487/06 P British Aggregates v Commission EU:C:2008:757, paragraphs 85 and 89 and the case-law cited, and Case C-279/08 P Commission v Netherlands (NOx) EU:C:2011:551, paragraph 51.
Z dopisom z dne 1. decembra 2014 so prejeli nov sklop vprašanj, v odgovor na katerega so dodatne informacije predložili z dopisom z dne 16. decembra 2014.
See for example Joined Cases C-78/08 to C-80/08 Paint Graphos and others EU:C:2011;550 and EU:C:2010:411, paragraph 69.
Madžarska je 11. junija 2014 sprejela zakon XXII o davku na oglaševanje iz leta 2014 (v nadaljnjem besedilu: zakon), nadaljnje spremembe pa 4. julija in 18. novembra 2014.
See Commission notice on the application of the State aid rules to measures relating to direct business taxation, para.
Z zakonom se nalaga nov poseben davek na promet, ustvarjen z objavo oglasov na Madžarskem, velja pa poleg sedanjih davkov od dohodkov iz dejavnosti, zlasti davka od dohodkov pravnih oseb in dohodnine.
24.
Za leto 2014 je davek veljal sorazmerno od začetka veljavnosti zakona, tj. 18. julija 2014, na podlagi prometa od oglaševanja v letu 2014.
The statement on the redistributive purpose that can justify a progressive tax rate is explicitly only made as regards taxes on profits or (net) income, not as regards taxes on turnover.
Davkoplačevalec je moral do 20. avgusta 2014 določiti in prijaviti vnaprejšnje plačilo davka za leto 2014 (na podlagi svojega prometa od oglaševanja v letu 2013) in ga v dveh enakih obrokih plačati do 20. avgusta 2014 in 20. novembra 2014.
Case C-172/03 Heiser EU:C:2005:130, paragraph 55.
S spremembo se uvaja možnost retroaktivne uporabe do začetka veljavnosti zakona v letu 2014.
See also Case C-494/06 P Commission v Italy and Wam EU:C:2009:272, paragraph 54 and the case-law cited and C-271/13 P Rousse Industry v Commission EU:C:2014:175, paragraph 44.
Davkoplačevalci lahko torej za nazaj izberejo, ali bo zanje veljal novi sistem dveh davčnih stopenj ali predhodna progresivna lestvica šestih davčnih stopenj.
Joined Cases C-71/09 P, C-73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission EU:C:2011:368, paragraph 136.
Po drugi strani pa je možnost odbitka na voljo le podjetjem, ki v letu 2013 niso ustvarila dobička.
See also Case C-156/98 Germany v Commission EU:C:2000:467, paragraph 30, and the case-law cited.
Ne gre za splošno pravilo odbitka, in zdi se, da je ta možnost odbitka samovoljna ali vsaj ne dovolj dosledna, da bi lahko bila del referenčnega sistema.
The exceptions provided for in Article 107(2) TFEU concern: (a) aid of a social character granted to individual consumers; (b) aid to make good the damage caused by natural disasters or exceptional occurrences; and (c) aid granted to certain areas of the Federal Republic of Germany.
Z ukrepi so podjetja z manjšim prometom in podjetja, ki v letu 2013 niso ustvarila dobička, razbremenjeni davčne obveznosti, ki bi jo drugače morala plačati, če bi zanje veljal enak davek na oglaševanje kot za podjetja z velikim prometom in/ali podjetja, ki so v letu 2013 ustvarila dobiček.
The exceptions provided for in Article 107(3) TFEU concern: (a) aid to promote the development of certain areas; (b) aid for certain important projects of common European interest or to remedy a serious disturbance in the economy of the Member State; (c) aid to develop certain economic activities or areas; (d) aid to promote culture and heritage conservation; and (e) aid specified by a Council decision.
Pomoč, dodeljena na podlagi navedenih ukrepov, torej pomeni pomoč za tekoče poslovanje, saj se z njo navedenim podjetjem znižajo stroški, ki bi jih sicer imela pri izvajanju tekočih poslov ali običajnih dejavnosti.
Case T-68/03 Olympiaki Aeroporia Ypiresies v Commission EU:T:2007:253, paragraph 34.
Komisija zato meni, da se v spremembah zakona o davku na oglaševanje iz leta 2015 samo delno upoštevajo pomisleki, navedeni v sklepu o začetku postopka glede zakona o davku na oglaševanje iz leta 2014.
Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L 352, 24.12.2013, p. 1).
Tudi spremenjeni zakon vsebuje elemente, za katere je Komisija v zvezi s predhodno shemo menila, da pomenijo državno pomoč.
Council Regulation (EC) No 994/98 of 7 May 1998 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to certain categories of horizontal State aid (OJ L 142, 14.5.1998, p. 1).
Izterjava ne bi bila potrebna, če bi Madžarska odpravila tak davčni sistem z retroaktivnim učinkom od dneva, ko je davek na oglaševanje v letu 2014 začel veljati.