Therefore, the first question is whether the Special Tax Act does treat businesses unevenly. One thing that seems to be opposed is that it does not set, for example, different tax rates for different companies. On the contrary, only certain sales bands are defined, which can in principle cover all companies. The respective tax rates associated with these sales bands apply uniformly to each company. In this context, the Hungarian government believes that there is no unequal treatment. As soon as you have answers to these key questions, the next step is to get a policy decision from a lender. Following today`s announcement by Tesco PLC of the Regulatory News Service, the Serious Fraud Office confirms that it has reached an agreement with Tesco Stores Limited which, if approved by the Crown Court at a public hearing on April 10, 2017, will result in the entry into force of a late prosecution agreement. The Court also recognized the principle of taxation on the basis of solvency, at least as part of the rationale for the consistency of the tax system. (61) Sales volume is at least a plausible indicator of financial capacity (see above, z. 100 and below).
Therefore, the justification of taxation on the basis of financial capacity combined with the principle of the welfare state may justify a restriction of fundamental freedoms. A measure that constitutes an exception to the application of the general tax system may be justified if the Member State concerned can demonstrate that this measure is a direct result of the fundamental principles or guiding principles of its tax system. (92) General differentiations in a uniform tax system can therefore hardly be a selective advantage. In this regard, it is also not possible to argue that recovery by subsequent taxation of small businesses is not possible, so that only the abolition of the tax is possible. If, on an exceptional basis, the recovery of aid by the Member State is not possible, it cannot be recovered in accordance with Article 14, paragraph 1 of Regulation (EC) 659/1999. (77) As the Court of Justice has decided, the principle that ”no one is obliged to do the impossible” is part of the general principles of EU law.