natgillin/translations-raw huggingface dataset:
De franske myndigheders simulering viser i øvrigt, at det virkelig drejer sig om et selektivt kriterium, idet kun 13 videospil ud af de 74 produktioner i Frankrig i 2005 og 2006 opnåede 1-2 points.
Lastly, the simulation carried out by the French authorities also shows that this is a genuinely selective criterion since only 13 video games out of the 74 manufactured in France in 2005 and 2006 were awarded one or two points.
Dette viser, hvor effektivt kriteriet er for at opfylde målsætningen om et kulturelt indhold.
This is a reflection of the effectiveness of this criterion in achieving the cultural objective being pursued.
Testens tredje del betegnes »kulturelt indhold«.
The third part of the test is entitled ‘cultural content’.
Dette kriterium, der giver 3 points til de videospil, der hviler på en fortælling, kan anses for at være kulturelt. Kriteriet indebærer, at videospil baseres på et manuskript og en fortælling, hvilket udelukker rene simulationsspil (sports- eller kampspil f.eks.), hvis kulturelle karakter kan bestrides.
The criterion which awards three points to video games based on a narration can be regarded as a cultural criterion: it requires the video game to be based on a scenario and a story, thereby excluding pure simulation games (e.g. sport or combat games), the cultural nature of which would be debatable.
Dette gør det muligt at udvælge de videospil, som står film nærmest, og hvis kulturelle indhold derfor synes mere åbenlys.
Preference can thus be given here to video games which are closer to films and the cultural content of which thus seems more evident.
Det kriterium, der tildeler 2 points til de videospil, hvor 50 % af produktionsbudgettet går til kunstneriske udgifter, kan også anses for at være et relevant kulturelt kriterium. Kriteriet er nemlig udtryk for, hvor stor betydning der i produktionen af videospil tillægges design, manuskript, dialog og musik, hvilket er vigtige elementer for at kunne afgøre, om videospil i sin helhed har et kulturelt indhold.
The criterion that awards two points to video games with a production budget 50 % of which is devoted to artistic expenditure may also be regarded as a relevant cultural criterion in that it is an indication of the special importance attached in the production of a video game to the design, scenario, dialogue and music, which are important aspects of any conclusion to the effect that, overall, a video game has a cultural content.
Et sådant kriterium gør det dermed muligt at udvælge sådanne spil snarere end mere tekniske, såsom sportsspil eller rene simulationsspil, hvis kulturelle karakter er mindre åbenlys.
With such a criterion, therefore, preference can be give to such games as opposed to those that are more technical, such as sports games or games of pure simulation, where the cultural aspect is less evident.
UNESCO’s konvention om beskyttelse og fremme af de kulturelle udtryksformers mangfoldighed henviser i øvrigt ligeledes til den kunstneriske dimension, når det kunstneriske indhold skal fastlægges [22].
The aforementioned Unesco Convention also refers to the artistic dimension when defining cultural content [22].
ISFE betvivler, at 50 % af produktionsudgifterne ved spil kan være af kunstnerisk karakter, og understreger samtidigt, at udgifterne til software generelt udgør 70 % af produktionsudgifterne.
ISFE has expressed doubts that 50 % of a game’s production expenditure can be artistic in nature, stressing that software expenditure generally accounts for 70 % of production costs.
Dette argument ændrer ikke ved kriteriernes gyldighed, men bestyrker det snarere i den udstrækning, kriteriet således muliggør en strengere udvælgelse af videospil.
This argument does not call into question but, on the contrary, would reinforce the validity of the criterion in so far as it would provide confirmation that this criterion makes for a stricter selection of video games.
Kommissionen bemærker under alle omstændigheder, at forskellen mellem ISFE’s tal og de franske myndigheders påstand om, at for visse spil udgør de kunstneriske udgifter mere end 50 % af produktionsomkostningerne, kan forklares ved de forskellige former for udgifter, der kan komme på tale.
In any event, the Commission would note that the difference between the figures provided by ISFE and the assertion by the French authorities that certain games can be characterised by artistic expenditure that accounts for more than 50 % of production costs can be explained by the different types of expenditure included.
De udgifter, der er støtteberettigede til skattefradraget, svarer således kun til udgifterne til konceptuering og udvikling.
For instance, expenditure eligible for the tax credit corresponds only to the expenditure on conception and creation.
De omfatter ikke samtlige produktionsomkostninger og udelukker f.eks. udgifter til korrigering af systemfejl og efterfølgende afprøvning, hvilket ville kunne forhøje andelen af de kunstneriske udgifter.
It does not include all the production expenditure and excludes, for example, expenditure on debugging and downstream testing, and this might have the effect of increasing the share of artistic expenditure.
Det skal endvidere bemærkes, at de franske myndigheder har tilvejebragt præcise eksempler på detaljerede produktionsbudgetter for videospil, som klart viser, at de kunstneriske udgifter kan tegne sig for størstedelen af udgifterne.
It should also be pointed out that the French authorities provided precise examples of detailed budgets for video game manufacturing which show clearly that artistic expenditure may account for the bulk of expenditure.
Dette er i øvrigt i tråd med bemærkninger modtaget fra interesserede parter, heraf APOM, som understreger, at de kreative elementer i et videospil nu er de dominerende og vigtigste ved værkerne, at teknologiske elementer og software kun udgør redskaber for disse kreative elementer og gennemsnitligt kun tegner sig for en begrænset del af kostprisen.
This is also corroborated by the comments from certain third parties, including APOM, which stresses that the creative features of a video game nowadays play a preponderant and substantial part in the works concerned and that the technological and software features are simply tools at the service of these creative features and, on average, account for only a small proportion of the cost price.
Sluttelig bemærker Kommissionen, at udgifter til software sandsynligvis varierer i forhold til spilkonsollernes levetid, og at de sandsynligvis faktisk vil være højere i begyndelsen af konsollens levetid.
Lastly, the Commission notes that so-called software expenditure can fluctuate with the console cycles and may indeed be higher at the beginning of a cycle.
Kriteriet baseret på andelen af de kunstneriske udgifter i budgettet synes de ovennævnte årsager derfor i nærværende sag at være et relevant kriterium for at evaluere det kulturelle indhold i videospil.
For the reasons set out above, the criterion based on the share of artistic expenditure in the budget appears as a relevant criterion for assessing the cultural content of video games in the case under review.
Det kriterium, der giver 1 point, når spillet omhandler politiske, sociale eller kulturelle forhold af relevans for de europæiske borgere og/eller afspejler specifikke værdier for de europæiske samfund, synes også at være relevant i den udstrækning, sådanne er udtryk for europæiske kulturelle identiteter.
The criterion awarding one point if the game deals with political, social or cultural issues of relevance to European citizens and/or reflects values specific to European societies is itself also relevant in so far as those values are the expression of Europe’s cultural identities.
For så vidt angår de to kriterier af sproglig karakter (originalmanuskriptet er affattet på fransk og spillets originalversion udgives på mindst tre af Den Europæiske Unions officielle sprog, herunder fransk), der i alt giver 2 points, bør først og fremmest nævnes, at disse kriterier næsten altid er opfyldt af de spil, der indgår i den simulering, som de franske myndigheder har forelagt, og at de således er forholdsvis lidt diskriminerende.
As regards the two language criteria (original version of the scenario in French, and original version of the game published in at least three languages of the European Union, including French), which award two points in total, it should first be noted that they are virtually always met in the case of the games covered by the simulation presented by the French authorities and that, in this respect, they are relatively non-discriminatory.
Dernæst skal det nævnes, at der kan være betænkeligheder ved deres reelle relevans for at evaluere det kulturelle indhold i et videospil.
Second, certain reservations can be expressed regarding their actual relevance when it comes to assessing the cultural content of a video game.
Uden på nogen måde at bestride sprogets grundlæggende kulturelle betydning synes sproget dog at spille en mindre væsentlig rolle i videospils kulturelle karakter i forhold til f.eks. en film eller en bog.
Without in any way challenging the fundamental cultural importance of language, it would seem that this plays a less essential role in the cultural nature of a video game than, for example, in the case of a film or a book.
Det synes muligt at ændre sproget i et videospil uden at påvirke værkets integritet, hvilket ikke er tilfældet, når en film synkroniseres eller en bog oversættes.
It would seem that the language of a video game can be changed without affecting the integrity of the work, something which is not the case with the dubbing of a film or the translation of a book.
Udvælgelsestestens fjerde del omfatter de kriterier, der vedrører udgifternes geografiske afholdelse og de kreative medarbejderes nationalitet.
The fourth part of the selection test comprises the criteria linked to the location of expenditure and the nationality of the creative collaborators.
Selv om bidrag fra europæiske kreative medarbejdere indirekte kan påvirke et videospils europæiske kulturelle karakter, så har disse kriterier om geografisk afholdelse af udgifterne og nationalitet ikke nogen direkte tilknytning til de kulturelle indhold i de støtteberettigede videospil på grund af sektorens særlige kendetegn.
Although the contribution made by European creative collaborators may have an indirect effect on the European cultural nature of a video game, the location- and nationality-related criteria still have no direct link to the cultural content of eligible video games given the characteristics peculiar to the video game sector.
Kommissionen nåede i sin beslutning om »UK Film Tax Incentive« til samme konklusion vedrørende de britiske kriterier i forbindelse med skattelettelsen.
In its ‘UK Film Tax Incentive’ decision, the Commission came to the same conclusions regarding similar criteria applied by the UK authorities in connection with a tax credit scheme.
Testens femte del omfatter kriterierne i tilknytning til innoverende aspekter ved udgivelsen og teknologien. Disse kriterier refererer mere direkte til videospillets software, hvis ikke-kulturelle karakter i øvrigt understreges af ISFE.
The fifth part of the test comprises the criteria related to editorial and technological innovation, which are more directly concerned with the software components of video games, the non-cultural nature of which has, in any case, been underscored by ISFE.
Dette argument kan godtages, og disse kriterier bør ikke anses for relevante for at evaluere det kulturelle indhold i de støtteberettigede videospil.
This argument can be accepted and there is no reason to regard these criteria as being relevant when it comes to assessing the cultural content of eligible video games.
Det fremgår således, at 14 points ud af de i alt 22 points (12, hvis de sproglige kriterier ikke tages i betragtning) gives ud fra kriterier, som med rimelighed kan anses for at fremme kulturen som omhandlet i traktatens artikel 87, stk. 3, litra d).
It thus transpires that 14 out of a maximum of 22 points (12 points if the language criteria are not taken into account) are awarded in connection with criteria that can reasonably be regarded as aiming to promote culture within the meaning of Article 87(3)(d) of the Treaty.
Det drejer sig således om mere end halvdelen af de tilgængelige points.
They therefore account for more than half of the available points.
Kommissionen har endvidere overvejet en ekstremt hypotetisk situation, nemlig et spil med maksimumpoint for de kriterier, som kan anses for ikke at være relevante fra et kulturelt synspunkt, samt for de sproglige kriterier.
The Commission has also considered the extreme hypothetical situation where a game would be awarded maximum points for the criteria which may be regarded as not being relevant from a cultural viewpoint and for the language criteria.
Et sådan videospil ville opnå 10 points.
Such a game would be awarded 10 points.
Spillet vil således skulle opnå yderligere 4 points på grundlag af de relevante kriterier fra et kulturelt synspunkt for at nå op på tærsklen på 14 points, der kræves for at være støtteberettiget.
And so, it would still need to obtain a further 4 points on the basis of the criteria that are relevant from a cultural viewpoint in order to exceed the 14-point eligibility threshold.
En sådan »ekstrem hypotetisk situation« synes i øvrigt at være meget sjælden: ud af de 74 videospil, der indgår i den franske simulering, svarer kun 7 til denne situation. 6 af dem er støtteberettigede, men har alle opnået mere end 4 points under de relevante kriterier fra et kulturelt synspunkt (og 6 når de sproglige kriterier medtages).
In any event, this ‘extreme hypothetical situation’ would not seem to arise all that frequently: of the 74 video games covered by the simulation provided by the French authorities, only 7 fall into that category, of which 6 were eligible but were all awarded more than 4 points on the basis of the relevant cultural criteria (and 6 points on the basis of the language criteria).
Endvidere bemærker Kommissionen, at denne nye udvælgelsestest baseret på et sæt præcise kriterier gør det muligt at nedbringe risikoen for en subjektiv evaluering af videospil i gruppen af sagkyndige.
In addition, the Commission notes that this new selection test based on a number of detailed criteria reduces the risk of subjectivity in the assessment of video games carried out by the committee of experts.
Endelig bemærker Kommissionen, at den nye udvælgelsestest foreslået af de franske myndigheder er mere restriktiv end den oprindeligt anmeldte test.
Lastly, the Commission would point out that the new selection test proposed by the French authorities is more restrictive than the test notified initially.
På grundlag af de kriterier, der er beskrevet i beslutningen om procedurens indledning, viser de franske myndigheders simulering, at 49 % af videospil produceret i Frankrig i 2005 og 2006 ville have været støtteberettigede mod 31 % på grundlag af den aktuelle test.
For example, on the basis of the criteria described in the decision implementing the procedure, the simulations provided by the French authorities show that 49 % of video games manufactured in France in 2005-2006 would have been eligible, as against 31 % on the basis of the current test.
Som Kommissionen allerede understregede i sin beslutning om procedurens indledning »vil foranstaltningen, hvis den fører til at støtte produktionen af en stor andel af videospil, kunne synes ikke at tjene sit formål, som er fremme af kulturen, og dermed snarere tjene et industrielt formål« [23].
As the Commission emphasised in its decision initiating the procedure, ‘if the measure resulted in support for the manufacturer of a large proportion of video games, it might then appear that it had been deflected from its avowed objective of promoting culture and that it could therefore have an industrial objective’ [23].
Under hensyntagen til de særlige karakteristika, der kendetegner den specifikke sektor for videospil, viser det forhold, at næsten 30 % af spillene ville blive udvalgt, at foranstaltningen ikke kun har et industrielt formål om at støtte en specifik sektor.
Given the characteristics peculiar to the video game sector, the fact that close on 30 % of games are selected indicates that the objective of the measure is not simply an industrial objective of providing support for a specific sector.
Det bør derfor konkluderes, at de franske myndigheder har udarbejdet kontrollerbare nationale kriterier, der sikrer, at indholdet i de videospil, der har ret til skattefradraget, reelt er kulturelt, og at foranstaltningen derfor opfylder et reelt formål om at fremme kulturen.
It has, therefore, to be concluded that the French authorities have drawn up verifiable national criteria guaranteeing that the content of video games eligible for the tax credit is truly cultural and that the aid measure thus meets a genuine objective of promoting culture.
Er foranstaltningen udformet med henblik på at opfylde denne kulturelle målsætning?
Is the measure designed in such a way as to meet this cultural objective?
Kommissionen bør sikre sig, at foranstaltningen er velegnet, at den har tilstrækkelig tilskyndelsesvirkning og at den er proportionel.
The Commission must make sure that the measure is appropriate, that it has a sufficient incentive effect and that it is proportional.
Er instrumentet velegnet?
Appropriate instrument
Vedrørende det første punkt har de franske myndigheder forklaret, at skattefradraget for dem er det bedst egnede instrument for at opfylde det tilsigtede mål.
On this first point, the French authorities have explained that, in their view, the tax credit is the most appropriate instrument for meeting the objective being pursued.
De franske myndigheder har overvejet muligheden for at anmelde foranstaltningen på grundlag af Fællesskabets rammebestemmelser for statsstøtte til forskning, udvikling og innovation, som i øvrigt blev foreslået af ISFE, men gik bort fra denne tanke, navnlig fordi dette retsgrundlag ikke vil gøre det muligt at sammenkæde tilskuddet med de støtteberettigede videospils kulturelle indhold og sikre sig en vis mangfoldighed i udbuddet af videospil.
They have looked into the possibility of notifying this measure under the Community framework for State Aid for research and development and innovation, something also suggested by ISFE, but they ruled it out notably because, with this legal basis, the measure could not be linked to the cultural content of video games and there was no way of ensuring some diversity in the supply of video games.
Rammebestemmelserne ville heller ikke have gjort det muligt at give samme støtteniveau som skattefradraget.
Nor would it have been possible under the framework to grant the same level of aid as the tax credit.
Kommissionen erkender, at dette skattefradrag som det er udformet faktisk gør det muligt at lede den statslige støtte over til spil med et kulturelt indhold, og at det således synes at være et velegnet instrument for at opfylde det tilsigtede kulturelle formål.
The Commission acknowledges that, as designed, the tax credit actually allows public support to be channelled to games with a cultural content and that, in this regard, it appears to be an appropriate tool for achieving the cultural objective being pursued.
Kommissionen understreger i øvrigt, at den allerede i tidligere beslutninger [24] har konkluderet, at andre foranstaltninger i form af skattefradrag er forenelige i medfør af traktatens artikel 87, stk. 3, litra d).
The Commission would also stress that it has already come to the conclusion in previous decisions that measures in the form of a tax credit are compatible on the basis of Article 87(3)(d) of the Treaty [24].
Er der en tilskydende virkning?
Incentive effect
En analyse af markedet for videospil viser en tendens til koncentration af udbuddet til skade for de uafhængige produktionsstudier og dermed til skade for mangfoldigheden i udbuddet [25].
The analysis of the video game market reveals a trend towards concentration of supply that is detrimental to independent production studios and hence to the diversity of supply [25].
Markedet for videospil er i vid udstrækning et verdensomspændende marked, hvor konsolspil tegner sig for to tredjedele af salget.
The video game market is, to a large extent, a global market on which games for consoles account for two thirds of sales.
Markedet domineres i høj grad af producenterne af spilkonsoller, idet de pålægger producenterne af videospil forskellige godkendelses- og licensordninger, som tegner sig for indtil 20 % af spillets endelige pris.
It is dominated largely by manufacturers of game consoles, who impose on video game manufacturers an authorisation and licensing system that accounts for up to 20 % of the game’s final price.
Markedet kendetegnes endvidere af en fragmentering af de tekniske standarder og fraværet af muligheden for samkøring.
In addition, the market is characterised by a fragmentation of technical standards and a lack of interoperability.
Efterspørgslen kendetegnes af regelmæssig fornyelse og afskaffelse — gennemsnitligt hvert sjette år — af husholdningernes videospiludstyr (konsoller og pc’er).
Demand is determined by regular renewal and destruction, on average every six years, of household video game equipment (consoles and PCs).
Videospilindustrien befinder sig derfor konstant i en opstartsfase med meget korte produktionscyklusser og omfattende investeringer.
Accordingly, the video game industry is forever in a start-up phase, with very short production cycles and substantial investment.
Afskrivningen af produktionsomkostningerne bør i øvrigt for størstedelens vedkommende ske i udgivelsesleddet til forskel fra produktionsomkostningerne ved film, der også kan afskrives over salg af tv-rettigheder eller DVD.
Moreover, production costs can be written off on the publishing market, unlike, for example, the production costs of films, which can also be written off against broadcasting rights or DVD sales.
På denne baggrund og i henhold til de foreliggende oplysninger kendetegnes den franske videospilindustri generelt af små produktionsstudier (færre end 200 ansatte) med utilstrækkelig økonomisk evne, der dermed er afhængige af udgiverne i finansieringen af deres udviklinger.
In this connection, according to the information provided, the French video game industry is, as a general rule, characterised by small production studios (fewer than 200 employees) that do not have sufficient financial capacity and are, therefore, dependent on publishers for financing their activities.
Udgiverne betaler udviklingsstudierne i forhold til salget, når først de produktionsudgifter, som udgiverne har lagt ud, er dækket ind.
The system whereby development studios are remunerated by publishers is a function of sales, once the production costs advanced by publishers have been met.
De franske myndigheder har således understreget, at antallet af »kulturelle« videospil, der kunne have bestået udvælgelsestesten for skattefradraget, har været konstant faldende siden 2000.
The French authorities have emphasised that the number of ‘cultural’ video games that could have met the selection test for the tax credit has been falling steadily since 2000.
Eksempelvis understreger de især, at der findes færre og færre videospil af historisk karakter (Versailles, Pompeji, Egypten), siden det produktionsstudio, der var specialiseret i denne form for videospil, Cryo Interactive, er forsvundet.
As an example, they stress in particular that fewer and fewer video games have had a historical context (Versailles, Pompei, Egypt) since the production studio specialising in this genre, Cryo Interactive, closed down.
Et skattefradrag baseret på kriterierne i afsnit 5 i nærværende beslutning skulle kunne fremme fremstillingen af videospil med et kulturelt indhold i forhold til rene underholdningsspil ved at reducere omkostningerne for førstnævnte.
A tax credit based on the criteria described in Section 5 of this Decision should promote the production of video games with a cultural content as opposed to games that are purely for entertainment in that it would reduce the former’s production costs.