Det egentlige valg vedrørende anvendelsen af foranstaltningen tages hverken af de ungarske myndigheder eller af støttemodtageren, men af en forbundet virksomhed, hvorved der kan opstå en skatteulempe. ###>The actual choice as regards application of the measure is made neither by the Hungarian authorities nor by the beneficiary, but by an affiliated company where a tax disadvantage may arise.