natgillin/translations-raw huggingface dataset:
Tv-licensafgifterne opkræves af DR, og disse licensmidler fordeles mellem DR og TV2 efter ministerens nærmere bestemmelse i henhold til en medieaftale med folketinget.
The fee is collected by DR and the licence fee revenues are then allocated between DR and TV2 on the basis of a decision adopted by the Minister of Culture in accordance with a media agreement concluded with the Danish Parliament.
Kulturministeren fastsætter nærmere regler om afgiftspligtens indtræden og ophør, om betalingsfrister og opkrævning samt om rykkergebyrer m.v. I overensstemmelse med lov om renter påløber der renter af for sent betalt licens.
The Minister of Culture issues detailed rules on the commencement and termination of the obligation to pay licence fees, payment dates and collection, reminder fees, etc. In case of failure to pay on time interest is payable under the Interest Act.
Ubetalte afgifter og gebyrer kan inddrives af Finansstyrelsen.
Outstanding fees and charges can be collected by the Financial Supervisory Authority.
De kan bl.a. inddrives ved indeholdelse i løn hos den pågældende efter reglerne om inddrivelse af personlige skatter i kildeskatteloven.
Outstanding amounts can be collected e.g. by attachment under the rules on the collection of personal taxes in the Act on the deduction of taxes at source.
Indtil 1997 fik TV2 tilført alle sine midler gennem TV2-Fonden, der var oprettet af staten og fungerede som en uafhængig enhed med det formål at tilføre TV2 indtægter.
Until 1997 TV2 received all of its revenue through the TV2 Fund, which was set up by the State and operated as an independent entity with the object of providing TV2 with income.
En anden uafhængig enhed, der fandtes på det tidspunkt, var TV2 Reklame A/S, der forestod TV2’s reklamesalg og også havde en lovfæstet pligt til at overføre sine indtægter til TV2-Fonden.
During the same period another independent entity, TV2 Reklame A/S, was operating with responsibility for selling TV2's advertising space. TV2 Reklame A/S was under a statutory obligation to transfer the income it generated to the TV2 Fund.
Midlerne, der bestod af licensmidler og reklameindtægter, blev derefter overført til TV2 i overensstemmelse med kulturministerens afgørelse.
The resources, consisting of licence fees and adverting revenue, were then transferred to TV2 by decision of the Minister of Culture.
Siden 1997 har TV2 fået sin andel af licensmidlerne direkte fra DR.
Since 1997 TV2 has received its share of licence fees directly from DR.
Ad hoc-overførsler fra TV2-Fonden og Radiofonden
Ad hoc transfers from the TV2 Fund and the Radio Fund
Ud over licensmidlerne fik TV2 tilført 58 mio. DKK fra Radiofonden til øget engagement i dansk filmproduktion.
In addition to licence fee revenues, TV2 received DKK 58 million from the Radio Fund in 1997 for an increased commitment to Danish film production.
I 1997 modtog TV2 fra TV2-Fonden 167 mio. DKK til investering i digitalisering af sine produktionssystemer og 50 mio. til dækning af sine driftsomkostninger
In the same year the TV2 Fund allocated it DKK 167 million for investment in the digitalisation of its production systems and DKK 50 million to cover operating costs.
Fritagelse for betaling af selskabsskat
Exemption from corporation tax
har desuden været fritaget for betaling af selskabsskat i henhold til selskabsloven. Den fordel, denne fritagelse indebar for TV2 i undersøgelsesperioden, beløber sig til 159,4 mio. DKK.
Moreover, TV2 has been exempt from corporation tax under the Companies Act, giving it an advantage amounting to DKK 159,4 million for the period under investigation.
I januar 2001 indførte den danske stat en ordning, der skulle neutralisere skattefritagelsens virkninger for TV2’s kommercielle virksomhed. TV2 har måttet overføre 30 % af sit årlige overskud af anden virksomhed til public service-virksomheden.
In January 2001 the Danish State introduced a mechanism to neutralise the effect of the exemption for TV2's commercial activities, requiring it to transfer 30 % of annual profits from its other activities to its public service activities.
Denne sats svarer til den almindelige selskabsskattesats, som Danmark indførte i 2000.
That percentage corresponds to the standard rate of corporation tax introduced in 2000.
Rente- og afdragsfritagelse for etableringslån
Exemption from servicing charges on establishment loans
TV2’s etableringsomkostninger og driftsunderskud i den første tid blev finansieret ved statslån.
Government loans financed TV2's establishment costs and operating deficit during its initial period of operation.
Ifølge de oprindelige låneaftaler skulle TV2 betale renter af hovedstolen og tilbagebetale hele hovedstolen.
Under the initial loan agreements, it had to pay interest on the capital and to repay the principal.
Men i hele undersøgelsesperioden har TV2 været fritaget for betaling af renter og har fået henstand med afdragene på lånene.
However, during the entire period under investigation it has been exempt from interest payments and enjoys a moratorium on servicing charges.
Den fordel, som de rente- og afdragsfrie etablerings- og driftslån indebar i undersøgelsesperioden, beløber sig til 341,8 mio. DKK.
The advantage resulting from exemption from interest and servicing charges on the establishment and operating loans for the period under investigation is DKK 341,8 million.
Statsgaranti for driftslån
State guarantee for operating loans
Indtil slutningen af 1996 blev der af staten udstedt statsgarantier som sikkerhed for lån, som TV2-Fonden optog til finansiering af driften af TV2.
Until the end of 1996 the Government guaranteed loans taken up by the TV2 Fund in order to finance TV2's operations.
De statsgaranterede lån blev tilført TV2, da TV2-Fonden blev nedlagt.
The amount of the guaranteed loans was transferred to TV2 when the Fund was wound up.
TV2’s fordel ved denne statsgaranti beløber sig til 9,8 mio. DKK.
The advantage for TV2 resulting from this guarantee is DKK 9,8 million.
Afgifter for landsdækkende sendefrekvens og tilladelse til at sende via lokale frekvenser i en netværks-opsætning
Fees paid for nationwide transmission frequencies and the authorisation to broadcast in networks
Danmark har adgang til tre landsdækkende jordbaserede sendefrekvenser, der er forbeholdt de offentlige tv-selskaber.
Denmark has access to three analogue terrestrial transmission frequencies with nationwide coverage, which are reserved for the public broadcasters.
Den ene frekvens er forbeholdt TV2, den anden er forbeholdt DR, og den tredje frekvens er afsat til digital-tv.
One frequency is reserved for TV2, the second frequency is for DR and the third frequency is for digital television.
betaler en afgift for brugen af den reserverede landsdækkende sendemulighed til IT- og Telestyrelsen, som er et statsligt organ, der sorterer under ministeriet for videnskab, teknologi og udvikling.
pays a fee for the use of the reserved nationwide broadcasting frequency to the National IT and Telecom Agency, a State agency answering to the Ministry of Research, Technology and Development.
Størrelsen af denne afgift fastsættes på finansloven.
The amount of this fee is laid down in the Finance Act.
I undersøgelsesperioden har TV2 årligt betalt mellem 2 og 4 mio. DKK i frekvensafgifter.
During the period under investigation TV2 paid between DKK 2 million and DKK 4 million annually in frequency fees.
Eftersom den anden frekvens benyttes af det andet offentlige tv-foretagende, og den tredje frekvens reelt ikke har været i brug, kan de af TV2 betalte afgifter ikke sammenlignes med, hvad et kommercielt tv-selskab skulle have betalt for et sådant aktiv.
As the second frequency is used by the other public broadcaster and the third frequency has not actually been in use, the fee paid by TV2 cannot be compared to a fee that a commercial broadcaster would have paid.
Danmark råder også over frekvenser med kun regional dækning.
Denmark also provides access to frequencies with only regional coverage.
I 1997 indførte regeringen mulighed for at uplinke regionale frekvenser for at opnå større dækning (netværk).
In 1997 the Government made it possible to uplink regional frequencies in order to obtain higher coverage (network).
I perioden 1998-2001 skulle alle kommercielle lokale tv-stationer med tilladelse til at sende i en netværks-opsætning betale en årlig afgift til staten.
In the period 1998 to 2001 all local commercial television stations licensed to broadcast in a network had to pay an annual fee to the State.
TV2’s regionale virksomheder var ikke afgiftspligtige, da de sender i »vinduer« på TV2’s landsdækkende frekvens.
TV2's regional services were not liable for payment of the fees as these services were broadcast in ‘windows’ on TV2's national frequency.
Det kommercielle tv-selskab TvDanmark var den eneste operatør, der betalte denne afgift for sin anden kanal.
The commercial broadcaster, TvDanmark, was the only operator paying this fee, which it did for its second channel.
Den samlede afgift, TvDanmark har betalt, beløber sig til 85,0 mio. DKK.
The total amount that it paid is DKK 85 million.
Must carry-status
Must-carry status
Alle ejere af fællesantenneanlæg har pligt til at sende TV2’s public service-programmer i deres anlæg (must-carry).
All owners of common aerial installations must relay TV2's public service programmes through them (must-carry).
Begrundelse for procedurens indledning
Grounds for initiating the procedure
Efter sin indledende gennemgang fandt Kommissionen, at disse foranstaltninger, med undtagelse af must carry-status, indebar statsstøtte efter EF-traktatens artikel 87, stk. 1.
After its preliminary investigation the Commission found that the measures, except for those with must-carry status, involved State aid within the meaning of Article 87(1) of the EC Treaty.
Kommissionen udtrykte tvivl om foranstaltningernes forenelighed med traktaten, fordi den statslige finansiering oversteg TV2’s nettoomkostninger ved public service-forpligtelsen og derfor kunne være brugt til at krydssubsidiere TV2’s kommercielle virksomhed.
The Commission expressed doubts as to the compatibility of the measure, since the State financing exceeded TV2's net costs for its public service obligations and therefore could have been used to cross-subsidise TV2's commercial activities.
Kommissionen drog efter sine indledende undersøgelser den konklusion, at nogle af TV2’s kommercielle aktiviteter havde været tabsgivende, og at den under den formelle undersøgelsesprocedure ville tage stilling til, om TV2’s adfærd inden for disse tabsgivende kommercielle aktiviteter stemte overens med en normal markedsøkonomisk operatørs adfærd.
It concluded, after its preliminary investigation, that some of TV2's commercial activities had been loss-making and that it would appraise in the formal investigation procedure whether TV2's behaviour concerning these loss-making commercial activities was that of a normal market operator.
Kommissionen udtrykte desuden betænkeligheder ved TV2’s mulige konkurrenceskadelige adfærd på reklamemarkedet.
Furthermore, the Commission expressed doubts as to possible anti-competitive behaviour by TV2 in the advertising market.
Som den anførte i radio- og tv-meddelelsen, »kan public service-radio- og tv-selskaber, da indtægtstab dækkes af statsstøtte, føle sig foranlediget til at trykke reklamepriserne på markedet eller priserne på andre kommercielle aktiviteter for at nedbringe konkurrenternes indtjening.
The Broadcasting Communication indicates that ‘a public service broadcaster, in so far as lower revenues are covered by the State aid, might be tempted to depress the prices of advertising or other non-public service activities on the market, so as to reduce the revenue of competitors.
Hvis det påvises, at et public service-radio- og tv-selskab har en sådan adfærd, kan det ikke betragtes som et led i den public service-opgave, der er blevet overdraget selskabet.
Such conduct, if demonstrated, could not be considered as intrinsic to the public service mission attributed to the broadcaster.
Når et public service-selskab underbyder priserne for kommercielle aktiviteter til under det niveau, der er nødvendigt for at dække enkeltstående omkostninger, som en effektiv kommerciel operatør i en lignende situation normalt ville skulle dække, vil en sådan praksis betyde, at der er tale om overkompensation for public service-forpligtelser, der under alle omstændigheder »ændrer samhandels- og konkurrencevilkårene i Fællesskabet i et omfang, der strider mod de fælles interesser«, og Protokollen vil således være krænket«.
Whenever a public service broadcaster undercuts prices in non-public service activities below what is necessary to recover the stand-alone costs that an efficient commercial operator in a similar situation would normally have to recover, such practice would indicate the presence of overcompensation of public service obligations and would in any event “affect trading conditions and competition in the Community to an extent which would be contrary to the common interest” and thus infringe the Protocol’.
TvDanmark fandt, at statens tilrådighedsstillelse af en landsdækkende sendefrekvens udgør statsstøtte, eftersom staten giver afkald på indtægter af dette knappe aktiv.
TvDanmark considers that the provision by the State of a nationwide transmission frequency constitutes State aid since the State forgoes income on this scarce asset.
Konkurrenterne har kun en dækning på maksimalt 77 %.
Competitors' cover is a maximum of only 77 %.
TvDanmark bemærkede, at den omstændighed, at netværksafgiften kun blev opkrævet af TVDanmark2 og ikke af TV2’s lokalstationer, selv om de økonomisk og kommercielt befinder sig i samme situation, udgør statsstøtte til TV2’s lokalstationer.
It comments that the fact that the networking fee was charged only on TVDanmark2 and not on TV2's local stations, although they are economically and commercially in the same situation, constitutes State aid to these local stations.
Ifølge ACT, Antena 3 TV og Telecinco kræver EU’s neutralitetsprincip i relation til sendemuligheder, at afgiften må pålægges enhver form for netværk.
ACT, Antena 3 TV and Telecinco argue that the EU law principle of neutrality requires, regarding means of retransmission, that the fee should be imposed on all kinds of networks.
ACT, Antena 3 TV og Telecinco bemærkede med hensyn til fritagelsen for selskabsskat, at forpligtelsen til at overføre 30 % af overskuddet af kommerciel virksomhed til TV2’s public service-virksomhed ikke kan betragtes som svarende til betaling af selskabsskat til staten, eftersom den fordrejer konkurrencen på tv-markedet.
ACT, Antena 3 TV and Telecinco commented, regarding the exemption from corporation tax, that the obligation to transfer 30 % of the profits generated by commercial activities to TV2's public activities cannot be regarded as equivalent to paying corporation tax to the State, as it distorts competition on the television market.
Hvad angår definitionen af public service-opgaven, bemærkede ACT, Antena 3 TV og Telecinco, at den kvalitative og brede definition af TV2’s public service-fjernsynsvirksomhed ikke kan anses for at være legitim, da den ikke adskiller sig fra kommercielle operatørers.
Concerning the definition of the public service remit, ACT, Antena 3 TV and Telecinco commented that the qualitative and wide definition of TV2's public television service activities cannot be considered proper as it does not draw a distinction with commercial operators.
De gjorde gældende, at staten ikke kan pålægge offentlige og private tv-foretagender de samme forpligtelser og formelt kun anse de forpligtelser, den pålægger de offentlige, som en public service-opgave.
They claim that the State cannot impose the same obligations upon both private and public broadcasters and formally treat only the latter's obligations as involving a public service remit.
ACT bemærkede, at Kommissionen her bør anlægge en funktionel og ikke en formalistisk fortolkning af det selvstændige fællesskabsretlige princip i EF-traktatens artikel 86, stk. 2.
ACT comments that the Commission should not adopt a formalistic but a functional interpretation of the independent principle of Community law embodied in Article 86(2) of the EC Treaty.
Ifølge TvDanmark illustrerer TV Zulu den åbenlyse fejl.
TvDanmark contends that the case of TV Zulu illustrates this manifest error.
Da TV2 Zulu blev omdannet fra en public service-kanal til en kommerciel kanal, betød det ingen større ændringer i programlægningen.
When TV2 Zulu was changed from a public service channel into a commercial channel the programming did not change significantly.
ACT bemærkede, at betingelsen om mandat kun er opfyldt, hvor der findes en retlig mekanisme til at håndhæve public service-forpligtelsen, der reelt giver mulighed for at tvinge den offentlige operatør til at opfylde sin overdragne opgave.
ACT commented that the condition concerning entrustment is only fulfilled when there is a legal mechanism to enforce the public service obligation, with real powers to compel the public operator to discharge the tasks assigned.
Ifølge ACT er denne betingelse ikke opfyldt i denne sag.
ACT maintained this condition is not fulfilled in the present case.
Hvad angår spørgsmålet om proportionalitet, fremførte ACT, at Kommissionen burde undersøge, om nettoomkostningerne ved hver public service-forpligtelse svarer til de omkostninger, en normal privat investor ville have ved at levere den samme ydelse.
Regarding proportionality, ACT contended that the Commission should investigate whether the net cost of each public service obligation is equivalent to the cost that a normal private investor would incur to provide the same service.
TvDanmark bemærkede, at Kommissionen i sin beregning af overkompensationen burde tage hensyn til TV2’s fordel ved selskabsskattefritagelsen, de rente- og afdragsfrie lån, statsgarantien for driftslån og den vederlagsfrie sendemulighed, eftersom de giver TV2 en uberettiget fordel i forhold til de kommercielle operatører.
TvDanmark argued that the Commission's calculation of overcompensation should take into account TV2's benefit from the corporation tax exemption, the exemption from servicing charges on establishment loans, the State guarantee for operating loans and the free transmission frequency, as it gives TV2 an unjustified advantage over commercial operators.
TvDanmark fremførte, at der generelt kun er begrænsede markedsudsving i tv-reklameindtægter, og at de ikke retfærdiggør TV2’s opbygning af kapital.
TvDanmark contended that the general market fluctuations in television advertising income are limited and do not justify TV2's build-up of equity.
Udsvingene i TV2’s reklameindtægter på 13 % i 1998-2002 falder sammen med den generelle økonomiske afmatning.
The fluctuation in TV2's advertising income of 13 % in 1998 to 2002 corresponded to the general economic downturn.
er mindre sårbar end sine konkurrenter over for udsving i reklameindtægter, eftersom det er TV2, der dikterer priserne.
TV2, being the price leader, is less vulnerable than its competitors to advertising revenue fluctuations.
Hvad reklamemarkedet angår, gjorde TvDanmark gældende, at TV2’s prispraksis ikke sætter de kommercielle operatører i stand til at få dækket deres stand alone-omkostninger.
TvDanmark contended, regarding the advertising market, that TV2's pricing practices do not allow commercial operators to recover stand-alone costs.
TvDanmark må prissætte sin TRP ca. 30-40 % under TV2 for at blive accepteret på markedet (TV2’s TRP eller GRP har større værdi på grund af den bedre dækning).
TvDanmark must price its TRPs around 30 to 40 % below TV2 in order to secure market acceptance (TV2's TRPs or GRPs are more valuable due to better coverage).
På grund af TV2’s enestående position bl.a. med hensyn til dækning og programbudget vil en annoncør altid placere en del af sit reklamebudget hos TV2 for at opnå den størst mulige effekt, dvs. flest mulige kontakter, størst mulig rækkevidde og/eller frekvens med et givet budget.
In view of TV2's unique position, regarding e.g. coverage and the programming budget, an advertiser will always assign a part of his budget to obtain maximum impact in terms of contacts, the level of coverage and/or frequencies within a given budget.
TvDanmark fremlagde tal, der viser, at TvDanmark har været tabsgivende siden 1997-2002, og hævdede, at den unfair konkurrence fra TV2 forhindrede TvDanmark i at generere tilstrækkelige indtægter, så selskabet kunne finansiere bedre programmer for at tiltrække annoncørerne.
TvDanmark provided figures illustrating that its operations have been loss-making from 1997 to 2002, contending that TV2's unfair competition prevents TvDanmark from generating sufficient revenues, thus precluding it from funding better programming to attract advertisers.
TV2’s rabatter er så store, at kunder, der køber reklamespots på det landsdækkende TV2 ofte opnår lavere priser, hvis de også køber reklametid på TV2 Zulu (bundling).
TV2's rebates are such that customers purchasing advertising spots on its nationwide broadcasts often get lower prices if they also purchase TV2 Zulu advertising time (bundling).
Reklamepriserne i Danmark ligger ca. 40-50 % lavere end i sammenlignelige lande som Norge og Sverige, hvilket skyldes TV2’s særlige 1:1 og 1:2 rabatpakker.
Advertising prices in Denmark are around 40 to 50 % lower than comparable countries like Norway and Sweden, which is a result of TV2's special 1: 1 and 1: 2 rebate packages.
TvDanmark fremlagde også som led i sin argumentation en analyse af priserne på det danske marked for tv-reklamer udarbejdet af Copenhagen Economics.
TvDanmark also submitted in support of their arguments an analysis of pricing on the Danish market in television advertising prepared by Copenhagen Economics.
I rapporten blev gennemsnits- og marginalpriserne på markedet sammenlignet, og det konkluderedes, at der kun er konkurrence om residualefterspørgslen, og at en sammenligning derfor bør baseres på marginalpriserne.
This report compares average and marginal prices on the market and concludes that competition takes place only on residual demand and therefore a comparison should be based on marginal prices.
TvDanmark tilvejebragte desuden oplysninger, som sammenlignede TV2’s priser med andre typer media og fra andre lande.
In addition TvDanmark provided data comparing TV2's prices with those of other forms of media and from other countries.
fremførte, at selskabet er nødt til at yde meget store rabatter på reklameslots for at få accept på markedet, fordi TV2 tilbyder ekstra marginalrabatter på den resterende del af annoncørernes tv-reklamebudgetter, hvis de også placerer denne del hos TV2.
contended that it had to grant very high discounts for its advertising slots in order to secure market acceptance because TV2 offers extra marginal discounts on the balance of advertisers' budgets for television advertising if that balance is also placed with TV2.
BEMÆRKNINGER FRA DANMARK
DENMARK'S COMMENTS
Under henvisning til dommen i PreussenElektra-sagen satte den danske regering spørgsmålstegn ved, om de licensmidler, TV2 har fået tilført, skal betragtes som statsmidler i artikel 87’s forstand.
Regarding the judgment of the Court of Justice in PreussenElektra, the Danish Government doubts whether the licence fee resources granted to TV2 should be considered State resources within the meaning of Article 87 of the EC Treaty.
De danske myndigheder fandt, at sendefrekvenserne til TV2 ikke kan betragtes som en fordel, eftersom lokale tv-stationer også råder over sendefrekvenser forbeholdt dem. TV2 har derfor ikke fået særbehandling.
The Danish authorities consider that the transmission frequencies for TV2 cannot be considered an advantage as local television stations also have reserved transmission frequencies, so that TV2 has not received special treatment.
har ligesom andre stationer betalt en afgift for brugen af frekvensen.
Like other stations, TV2 paid a fee for the use of the frequencies.