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PARALLEL TEXTS
Un’imposta che svantaggia le imprese collegate, nell’ambito di un gruppo, a società stabilite in un altro Stato membro costituisce una discriminazione indiretta fondata sulla sede delle società
Inglese tratto da:
http://europa.eu/rapid/press-release_CJE-14-14_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_CJE-14-14_it.htm
Data documento: 05-02-2014
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Taxation which disadvantages undertakings linked, within a group, to companies established in another Member State constitutes indirect discrimination on the basis of the registered office of the companies
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Un’imposta che svantaggia le imprese collegate, nell’ambito di un gruppo, a società stabilite in un altro Stato membro costituisce una discriminazione indiretta fondata sulla sede delle società
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Such could be the case of the Hungarian tax on the turnover of store retail trade payable by all of those undertakings on the basis of their overall turnover
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Ciò potrebbe verificarsi nel caso dell’imposta ungherese sul fatturato del commercio al dettaglio dovuta dall’insieme delle imprese collegate sulla base del fatturato complessivo realizzato
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According to Hungarian legislation relating to tax on the turnover of store retail trade, taxable legal persons constituting, within a group, linked undertakings must aggregate their turnover before applying a steeply progressive rate and dividing the resulting amount of tax among them in proportion to their actual turnover.
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Ai sensi della normativa ungherese relativa all’imposta sul fatturato del commercio al dettaglio, i contribuenti che, nell’ambito di un gruppo di società, costituiscono imprese collegate devono sommare i singoli fatturati realizzati per poi applicare un’aliquota impositiva fortemente progressiva, ripartendo quindi l’importo dell’imposta così determinato in base al prorata dei rispettivi fatturati effettivi.
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Hervis operates sports shops in Hungary and is part of a group of undertakings whose parent company, SPAR Österreichische Warenhandels AG, is established in another Member State.
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La Hervis gestisce in Ungheria negozi di articoli sportivi e appartiene ad un gruppo di imprese la cui società madre (la SPAR Österreichische Warenhandels AG) è stabilita in un altro Stato membro.
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Under the Hungarian legislation, Hervis is liable to pay a share of the special tax payable by all the undertakings belonging to the group.
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Per effetto della normativa ungherese, la Hervis è tenuta a versare una frazione dell’imposta straordinaria dovuta dall’insieme delle imprese del gruppo.
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The application of that legislation, however, has the effect of making Hervis liable to an average rate of taxation considerably higher than that which would apply if solely the turnover of its own stores were taken into consideration.
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L’applicazione di tale normativa produce tuttavia l’effetto di assoggettare la Hervis ad un’aliquota media di imposizione nettamente superiore a quella che le si applicherebbe qualora venisse preso in considerazione unicamente il fatturato realizzato dai propri negozi.
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Its application to be exempted from the special tax having been rejected by the tax authorities, Hervis brought proceedings in Hungary.
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La sua domanda di sgravio dell’imposta straordinaria è stata respinta dall’amministrazione finanziaria, ragion per cui la Hervis ha avviato un’azione giudiziaria in Ungheria.
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The national court asks the Court of Justice whether the Hungarian legislation on the special tax is compatible with the principles of freedom of establishment and equal treatment, where it has potentially discriminatory effects with regard to taxable legal persons ‘linked’, within a group, to companies established in another Member State.
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Il giudice nazionale chiede alla Corte di giustizia se la normativa ungherese sull’imposta straordinaria sia compatibile con i principi di libertà di stabilimento e di parità di trattamento, tenuto conto che essa produce effetti potenzialmente discriminatori nei confronti dei contribuenti «collegati», nell’ambito di un gruppo, a società stabilite in un altro Stato membro.
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By its judgment delivered today, the Court holds that the Hungarian legislation on the special tax differentiates between taxable persons on the basis of whether they belong to a group.
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Con la sentenza odierna, la Corte rileva che la normativa ungherese sull’imposta straordinaria distingue i contribuenti in funzione della loro appartenenza o meno ad un gruppo di società.
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Although it does not entail any direct discrimination (since the special tax is levied in identical circumstances for all the companies engaged in store retail trade in Hungary), that criterion of differentiation has the effect of disadvantaging linked undertakings compared with undertakings which are not part of a group.
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Pur non stabilendo alcuna discriminazione diretta (in quanto l’imposta straordinaria viene applicata in condizioni identiche per tutte le società esercenti, in Ungheria, attività di commercio al dettaglio), tale criterio di distinzione produce l’effetto di svantaggiare le imprese collegate rispetto alle imprese non appartenenti ad un gruppo di società.
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In that regard, the Court explains, first, that the rate of the special tax is very steeply progressive, in particular in its upper band.
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A tal riguardo, la Corte osserva che, da un lato, l’aliquota dell’imposta straordinaria è fortemente progressiva, particolarmente nel suo scaglione superiore.
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Secondly, the special tax is calculated, for linked undertakings, on the basis of the consolidated turnover of the group, although, in the case of a legal person which is not part of a group (such as independent franchisees), the tax base is limited to the turnover of the taxable person taken individually.
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Dall’altro, l’imposta straordinaria viene calcolata, per le imprese collegate, sulla base del fatturato consolidato di gruppo, laddove, nel caso di una persona giuridica non appartenente ad un gruppo (come nel caso di un’impresa autonoma in franchising), la base imponibile si limita al fatturato del contribuente singolarmente considerato.
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The Court holds that the application of that steeply progressive scale to a consolidated tax base consisting of turnover is liable to disadvantage undertakings linked, within a group, to companies established in another Member State.
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La Corte ritiene che l’applicazione di tale sistema di aliquote fortemente progressive ad una base imponibile consolidata di fatturato rischi di operare a detrimento delle imprese collegate, nell’ambito di un gruppo, a società stabilite in un altro Stato membro.
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The Court invites the national court to establish whether that is the case on the Hungarian market.
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La Corte invita il giudice nazionale a verificare se ciò si verifichi sul mercato ungherese.
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If it is the case, it is for the national court to hold that the Hungarian legislation entails indirect discrimination on the basis of the registered office of the companies, since that discrimination is not justified by overriding reasons in the public interest.
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In caso affermativo, spetterà al giudice nazionale dichiarare che la normativa ungherese produce una discriminazione indiretta fondata sulla sede delle società, discriminazione non giustificata da motivi imperativi di interesse generale.
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NOTE:
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IMPORTANTE:
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A reference for a preliminary ruling allows the courts and tribunals of the Member States, in disputes which have been brought before them, to refer questions to the Court of Justice about the interpretation of European Union law or the validity of a European Union act.
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Il rinvio pregiudiziale consente ai giudici degli Stati membri, nell'ambito di una controversia della quale sono investiti, di interpellare la Corte in merito all’interpretazione del diritto dell’Unione o alla validità di un atto dell’Unione.
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The Court of Justice does not decide the dispute itself.
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La Corte non risolve la controversia nazionale.
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It is for the national court or tribunal to dispose of the case in accordance with the Court’s decision, which is similarly binding on other national courts or tribunals before which a similar issue is raised. |
Spetta al giudice nazionale risolvere la causa conformemente alla decisione della Corte.Tale decisione vincola egualmente gli altri giudici nazionali ai quali venga sottoposto un problema simile. |
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LISTEN WITH READSPEAKER
Taxation which disadvantages undertakings linked, within a group, to
companies established in another Member State constitutes indirect
discrimination on the basis of the registered office of the companies
Such could be the case of the Hungarian tax on the turnover of store
retail trade payable by all of those undertakings on the basis of their overall
turnover
According to Hungarian legislation relating to tax on the turnover of store
retail trade, taxable legal persons constituting, within a group, linked
undertakings must aggregate their turnover before applying a steeply progressive
rate and dividing the resulting amount of tax among them in proportion to their
actual turnover.
Hervis operates sports shops in Hungary and is part of a group of
undertakings whose parent company, SPAR Österreichische Warenhandels AG, is
established in another Member State.
Under the Hungarian legislation, Hervis is liable to pay a share of the
special tax payable by all the undertakings belonging to the group.
The application of that legislation, however, has the effect of making Hervis
liable to an average rate of taxation considerably higher than that which would
apply if solely the turnover of its own stores were taken into consideration.
Its application to be exempted from the special tax having been rejected by
the tax authorities, Hervis brought proceedings in Hungary.
The national court asks the Court of Justice whether the Hungarian
legislation on the special tax is compatible with the principles of freedom of
establishment and equal treatment, where it has potentially discriminatory
effects with regard to taxable legal persons ‘linked’, within a group, to
companies established in another Member State.
By its judgment delivered today, the Court holds that the Hungarian
legislation on the special tax differentiates between taxable persons on the
basis of whether they belong to a group.
Although it does not entail any direct discrimination (since the special tax
is levied in identical circumstances for all the companies engaged in store
retail trade in Hungary), that criterion of differentiation has the effect of
disadvantaging linked undertakings compared with undertakings which are not part
of a group.
In that regard, the Court explains, first, that the rate of the special tax
is very steeply progressive, in particular in its upper band.
Secondly, the special tax is calculated, for linked undertakings, on the
basis of the consolidated turnover of the group, although, in the case of a
legal person which is not part of a group (such as independent franchisees), the
tax base is limited to the turnover of the taxable person taken individually.
The Court holds that the application of that steeply progressive scale to a
consolidated tax base consisting of turnover is liable to disadvantage
undertakings linked, within a group, to companies established in another Member
State.
The Court invites the national court to establish whether that is the case on
the Hungarian market.
If it is the case, it is for the national court to hold that the Hungarian
legislation entails indirect discrimination on the basis of the registered
office of the companies, since that discrimination is not justified by
overriding reasons in the public interest.
NOTE:
A reference for a preliminary ruling allows the courts and tribunals of the
Member States, in disputes which have been brought before them, to refer
questions to the Court of Justice about the interpretation of European Union law
or the validity of a European Union act.
The Court of Justice does not decide the dispute itself.
It is for the national court or tribunal to dispose of the case in accordance
with the Court’s decision, which is similarly binding on other national courts
or tribunals before which a similar issue is raised.
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