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.