Judgment of the General Court of 27 June 2019 — Hungary v Commission

(Case T-20/17) ¹

(State aid — Hungarian tax on the turnover from the broadcasting or publication of advertisements — Progressivity of tax rates — Deduction from the basis of assessment of the tax of 50% of the losses carried forward for companies not generating a profit in 2013 — Decision characterising the measures as aid incompatible with the internal market and ordering its recovery — Concept of State aid — Condition relating to selectivity)

Language of the case: Hungarian

Parties

Applicant: Hungary (represented by: M.-Z. Fehér, G. Koós and E.-Zs. Tóth, Agents)

Defendant: European Commission (represented by: V. Bottka and P.-J. Loewenthal, Agents)

Intervener in support of the applicant: Republic of Poland (represented by: B. Majczyna, M. Rzotkiewicz and A. Kramarczyk-Szaładzińska, Agents)

Re:

Application pursuant to Article 263 TFEU seeking annulment of 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 (OJ 2017 L 49, p. 36).

Operative part of the judgment

The Court:

Annuls 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;

Orders the European Commission to bear its own costs and to pay those incurred by Hungary, including those relating to the proceedings for interim measures;

Orders the Republic of Poland to bear its own costs.

____________

¹ OJ C 78, 13.3.2017.