EU Sues Hungary Over Discriminatory Supermarket Tax

The European Commission has initiated legal proceedings against Hungary at the European Court of Justice, challenging the country's special tax on the profits of supermarket chains. This move comes after repeated calls from Austria's Spar Group, backed by Austrian political support, to address the discriminatory nature of the tax.

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Ungarn hatte sich bereits 2022 gegenüber der EU-Kommission zur Abschaffung seiner Sondersteuer verpflichtet, diese Zusage jedoch nicht eingehalten. Wir haben daher Anfang 2024 Beschwerde bei der Europäischen Kommission eingereicht, um die Abschaffung der Steuer zu erreichen

The Hungarian tax, which has been a significant point of contention between Austria and Hungary, disproportionately impacts foreign-controlled retailers like Spar. In contrast, domestic retailers are not subject to the same highest tax rates. Austria's Minister for Economic Affairs, Wolfgang Hattmannsdorfer, had previously urged the EU Commission to take action against these special taxes through letters.

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Die diskriminierenden Beschränkungen im Einzelhandel in Ungarn, wie beispielsweise die Steuer, bringen uns in eine Verlustsituation.

Spar Group had filed a complaint with the European Commission in early 2024, highlighting that Hungary had committed to abolishing the special tax in 2022 but failed to do so. Spar's CEO, Hans Reisch, stated that the discriminatory restrictions in Hungary's retail sector, particularly the tax, were pushing the company into a loss-making situation. The Commission's lawsuit argues that the progressive tax rates on turnover for foreign-controlled retail companies hinder their ability to restructure operations, thus constituting a restriction on the freedom of establishment.

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Aufgrund der derzeitigen Ausgestaltung des Umsatzsteuersystems unterliegen ausländisch kontrollierte Einzelhandelsunternehmen, die in Ungarn als integrierte oder verbundene Unternehmen tätig sind, hohen und stark progressiven Steuersätzen auf ihren Umsatz

Furthermore, the Spar Group is urging the EU Commission to initiate state aid proceedings against Hungary and to bring the case of "Margin Caps" before the European Court of Justice. The EU Commission has previously admonished Hungary for its margin restrictions on foreign food retailers, asserting that Budapest is violating the freedom of establishment and must ensure equal treatment for European companies.

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Insbesondere hindere die Steuerregelung die unter ausländischer Kontrolle stehenden Einzelhandelsunternehmen daran, ihre Geschäftstätigkeit wie die inländischen Unternehmen umzustrukturieren. Daher stelle die Steuerregelung für den Einzelhandel eine Beschränkung der Niederlassungsfreiheit dar.