Commission Decision (EU) 2017/329 of 4 November 2016 on the measure SA.39235 (201... (32017D0329)
INHALT
Commission Decision (EU) 2017/329 of 4 November 2016 on the measure SA.39235 (2015/C) (ex 2015/NN) implemented by Hungary on the taxation of advertisement turnover (notified under document C(2016) 6929) (Text with EEA relevance. )
- COMMISSION DECISION (EU) 2017/329
- of 4 November 2016
- on the measure SA.39235 (2015/C) (ex 2015/NN) implemented by Hungary on the taxation of advertisement turnover
- (notified under document C(2016) 6929)
- (Only the Hungarian text is authentic)
- (Text with EEA relevance)
- 1.
- PROCEDURE
- 2.
- DETAILED DESCRIPTION OF THE ADVERTISEMENT TAX
- 2.1.
- SCOPE OF THE TAX AND TAX BASE
- 2.2.
- PROGRESSIVE TAX RATES
- 2.3.
- DEDUCTION OF LOSSES CARRIED-FORWARD FROM THE 2014 TAX BASE
- 2.4.
- DETERMINATION OF THE TAX LIABILITY AND DECLARATION
- 2.5.
- PAYMENT OF THE TAX
- 2.6.
- THE AMENDMENTS INTRODUCED BY ACT LXII OF 2015 OF 4 JUNE 2015
- 3.
- THE FORMAL INVESTIGATION PROCEDURE
- 3.1.
- GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
- 3.2.
- COMMENTS FROM INTERESTED PARTIES
- 3.3.
- POSITION OF THE HUNGARIAN AUTHORITIES
- 3.4.
- COMMENTS FROM HUNGARY ON INTERESTED PARTIES' COMMENTS
- 4.
- ASSESSMENT OF THE AID
- 4.1.
- PRESENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 107(1) TFEU
- 4.1.1. STATE RESOURCES AND IMPUTABILITY TO THE STATE
- 4.1.2. ADVANTAGE
- 4.1.3. SELECTIVITY
- 4.1.3.1.
- System of reference
- 4.1.3.2.
- Derogation from the system of reference
- 4.1.3.3.
- Justification by the nature and general scheme of the tax system
- 4.1.4. POTENTIAL DISTORTION OF COMPETITION AND EFFECT ON INTRA-UNION TRADE
- 4.1.5. CONCLUSION
- 4.2.
- COMPATIBILITY OF THE AID WITH THE INTERNAL MARKET
- 4.3.
- IMPACT OF THE 2015 AMENDMENT OF THE ADVERTISEMENT TAX ON THE STATE AID ASSESSMENT
- 4.4.
- RECOVERY OF AID
- 5.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
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