The Commission concluded that the progressive tax rates grant a selective advantage to companies with low turnover over their competitors. Following the Commission's opening of an in-depth investigation in July 2015, neither of these two Hungarian fiscal measures with progressive rates structure was collected by Hungary and, as a result, no State aid was effectively granted. Consequently, there is no need for recovery in these cases. The first of these two Hungarian fiscal measures with progressive rates structure concerns a food chain inspection fee and the second a tax on turnover from the production and trade of tobacco products. While a fee or a tax based on turnover does not in itself raise State aid issues, the Commission considers that the progressive rate structure provides a selective advantage to companies subject to the lower rates.