natgillin/translations-raw huggingface dataset:
I perioden 1995-2002 har TV2 haft en række kommercielle aktiviteter, siden selskabet den 1. januar 1997 [22] fik særskilt tilladelse hertil, og denne kommercielle virksomhed kan omfatte udnyttelse af teknisk udstyr, oprettelse af nye selskaber eller indskud af kapital i eksisterende selskaber.
Between 1995 and 2002, TV2 engaged in a number of commercial activities, having been given a separate legal basis for this purpose as from 1 January 1997 [22] allowing it, among other things, to exploit its technical equipment, establish new companies or make capital investments in existing companies.
I årene 1995-2002 har denne virksomhed bl.a. omfattet reklamer, salg af programmer, udlejning af master, merchandising, internetaktiviteter og videresalg af sportsrettigheder.
Between 1995 and 2002, these activities included such things as advertising, the sale of programmes, letting out of masts, merchandising, Internet activities, re-sale of sports rights, etc.
Siden januar 2001 har TV2 haft pligt til at foretage regnskabsmæssig adskillelse mellem sin public service-virksomhed og »al anden virksomhed«, hvis omsætningen ved sidstnævnte overstiger 5 % af den samlede omsætning og 3 mio. DKK om året.
From January 2001, TV2 was obliged to keep separate accounts for its public service operations and ‘any other operations’ if the latter exceeded 5 % of turnover and DKK 3 million per year.
skulle regnskabsføre de fulde omkostninger, priserne på de produkter og tjenester, der ikke faldt ind under public service, skulle fastsættes på grundlag af markedsmæssige vurderinger, og overførsel af kapital mellem public service-virksomhed og anden virksomhed skulle ske på markedsøkonomiske vilkår i overensstemmelse med det markedsøkonomiske investorprincip og måtte ikke indeholde licensmidler [23].
Full cost accounting had to be applied, non-public services/products had to be priced according to market value, and transfers of capital between the public service and other undertakings had to take place in accordance with the market economy investor principle and could not involve licence fee resources [23].
Licensmidler
Licence fee revenue
I perioden 1995-2002 fik TV2 tilført licensmidler.
Between 1995 and 2002, TV2 received licence fee revenue.
Det er kulturministeren, der for et eller flere år ad gangen fastsætter størrelsen af de licensafgifter, som alle ejere af radio- og fjernsynsmodtagere skal betale [24].
The Minister for Culture sets the amount of the licence fee payable by the owners of radio receivers and television sets, for one or more years at a time [24].
Tv-licensafgifterne opkræves af DR, og disse licensmidler fordeles mellem DR og TV2 efter ministerens nærmere bestemmelse i henhold til en medieaftale i folketinget.
The television licence fee is collected by DR and the revenue is then distributed between DR and TV2 as determined by the Minister of Culture under a media agreement 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 for Culture lays down the rules on when the obligation to pay licence fees comes into effect and when it ceases, on time limits for payment and enforced collection, and on reminder fees etc. Interest is charged on late payments in accordance with the law on interest.
Ubetalte afgifter og gebyrer kan inddrives af Hypotekbanken.
Collection of unpaid fees and charges can be enforced by the Hypotekenbank (Danish Mortgage Bank).
De kan bl.a. inddrives ved indeholdelse i løn hos den pågældende efter reglerne om inddrivelse af personlige skatter i kildeskatteloven.
Unpaid sums can, for example, be deducted from the salary of the person concerned in accordance with the rules on collection of personal taxes as laid down in the Deduction of Taxes at Source Act.
Indtil 1997 fik TV2 tilført sine midler (licensmidler og reklameindtægter) gennem TV2-fonden.
Until 1997, TV2 received its funding (advertising and licence fee revenue) through the TV2 Fund.
Siden 1997 har TV2 fået sin andel af licensmidlerne direkte fra DR.
Since 1997, TV2 has received its share of licence fee revenue directly from DR.
Overførsler fra TV2-fonden og Radiofonden
Transfers from the TV2 Fund and the Radio Fund
I 1995 og 1996 fik TV2 overført reklameindtægter fra TV2-fonden [25].
In 1995 and 1996, TV2 received advertising revenue from the TV2 Fund [25].
Desuden fik TV2 tilført 58 mio. DKK fra Radiofonden til øget engagement i dansk filmproduktion.
also received DKK 58 million from the Radio Fund for increased commitment to Danish film production.
Da TV2-fonden blev nedlagt i 1997, modtog TV2 fra TV2-fonden derudover 167 mio. DKK til investeringer i digitalisering af sine produktionssystemer og 50 mio. DKK til dækning af driftsomkostninger.
In addition, when the TV2 Fund was wound up in 1997, TV2 received DKK 167 million from the Fund for investment in digitisation of its production systems and DKK 50 million to cover operational costs.
Fritagelse for selskabsskat
Exemption from corporation tax
I januar 2001 indførte den danske stat en ordning, der skulle neutralisere skattefritagelsens virkninger for TV2's kommercielle virksomhed.
In January 2001, the Danish State introduced a mechanism to neutralise the effect of the tax exemption on TV2’s commercial activities.
har måttet overføre 30 % af sit årlige overskud af anden virksomhed til public service-virksomheden.
has had to transfer 30 % of the annual surplus from its non-public service to its public service activities.
Denne sats svarer til den almindelige selskabsskattesats, som Danmark indførte i 2000.
That rate corresponds to the standard corporate tax rate that Denmark introduced in 2000.
Rente- og afdragsfritagelse for etableringslån
Interest-free and repayment-free status of start-up loans
TV2's etableringsomkostninger og driftsunderskud i den første tid blev finansieret ved statslån.
Government loans financed the start-up costs and operating deficit of TV2 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, TV2 was to pay interest on the principal and was to repay the loans in full.
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 of the investigation, TV2 was exempted from interest payments and enjoyed a moratorium on repayments.
Den fordel, som de rente- og afdragsfrie etablerings- og driftslån indebar i undersøgelsesperioden, beløber sig til 341,8 mio. DKK.
The advantage resulting from the interest- and repayment-free start-up and operating loans for the period under investigation was DKK 341,8 million.
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 issued guarantees for loans taken out by the TV2 Fund in order to finance the operation of TV2.
De statsgaranterede lån blev overført til 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 netværksopsætning
Fees paid for use of a nationwide transmission frequency and for a licence to broadcast using local frequencies in a networked configuration
Danmark havde i undersøgelsesperioden adgang til tre landsdækkende jordbaserede sendefrekvenser, der var forbeholdt de offentlige tv-stationer.
During the period under investigation, Denmark had access to three nationwide terrestrial transmission frequencies that were reserved for the public broadcasters.
Den ene frekvens var forbeholdt TV2, den anden var forbeholdt DR, og den tredje frekvens var afsat til digital-tv.
One frequency was reserved for TV2, a second for DR, and a third for digital television.
betalte en afgift for brugen af den reserverede landsdækkende sendemulighed til IT- og Telestyrelsen, som var et statsligt organ, der sorterede under ministeriet for videnskab, teknologi og udvikling [26].
paid a fee for the use of the reserved nationwide broadcasting frequency to the National IT and Telecom Agency, a State body under the Ministry for Research, Technology and Development [26].
Størrelsen af denne afgift var fastsat på finansloven.
The amount of the fee was laid down in the Danish Finance Act.
I undersøgelsesperioden betalte TV2 årligt mellem 2 og 4 mio. DKK i frekvensafgifter.
During the period under investigation, TV2 paid between DKK 2 and 4 million annually in frequency fees.
Danmark rådede også over frekvenser med kun regional dækning.
Denmark also has frequencies for regional coverage only.
I 1997 indførte regeringen mulighed for at uplinke regionale frekvenser for at opnå større dækning (netværk).
In 1997, the Government introduced the possibility of linking up regional frequencies to achieve wider coverage (networking).
I perioden 1998-2001 skulle alle kommercielle lokale tv-stationer med tilladelse til at sende i en netværksopsætning betale en årlig afgift til staten [27].
Between 1998 and 2001, local commercial television stations licensed to broadcast in a networked configuration had to pay an annual fee to the State [27].
TV2's regionale virksomheder var ikke afgiftspligtige, da de sendte i »vinduer« på TV2's landsdækkende frekvens.
TV2’s regional services were not liable for payment of the fee as those services broadcast in ‘windows’ on TV2’s national frequency.
Den kommercielle tv-station TvDanmark var den eneste operatør, der betalte denne afgift for sin anden kanal.
The commercial television station TVDanmark was the only operator that paid this fee, for its second channel.
Den samlede afgift, TvDanmark har betalt, beløber sig til 85,0 mio. DKK.
The total fees that it paid amounted to DKK 85,0 million.
Alle ejere af fællesantenneanlæg havde pligt til at sende TV2's public service-programmer i deres anlæg (must-carry).
Owners of communal aerial installations have an obligation to relay the public service programmes of TV2 through their installations (must-carry).
BEMÆRKNINGER FRA INTERESSEREDE PARTER OG FRA DANMARK
COMMENTS FROM INTERESTED PARTIES AND FROM DENMARK
Efter sin beslutning om at indlede formel undersøgelsesprocedure modtog Kommissionen for det første bemærkninger fra forskellige interesserede parter.
Firstly, the Commission received various comments from interested parties following its decision to open the formal investigation procedure.
Hovedindholdet i disse bemærkninger opsummeres i det følgende.
The main points are summarised below.
TvDanmark fandt, at statens tilrådighedsstillelse af en landsdækkende sendefrekvens udgjorde statsstøtte, eftersom staten gav afkald på indtægter af dette knappe aktiv.
TVDanmark considered that the provision by the State of a nationwide transmission frequency constituted State aid, as the State foregoes income on this scarce asset.
Konkurrenterne havde kun en dækning på maksimalt 77 %.
Competitors had only 77 % coverage at most.
TvDanmark bemærkede, at den omstændighed, at netværksafgiften kun blev opkrævet af TVDanmark2 og ikke af TV2's lokalstationer, selv om de økonomisk og kommercielt befandt sig i samme situation, udgjorde statsstøtte til TV2's lokalstationer.
TVDanmark argued that because the networking charge was levied only on TVDanmark2 and not on TV2’s local stations, even though they were economically and commercially in the same situation, it constituted State aid to TV2’s local stations.
Ifølge ACT, Antena 3 TV og Telecinco krævede EU's neutralitetsprincip i relation til sendemuligheder, at afgiften måtte pålægges enhver form for netværk.
According to ACT, Antena 3 TV and Telecinco, the EC principle of neutrality regarding means of retransmission required that the fee should have been imposed on any kind of network.
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 kunne betragtes som svarende til betaling af selskabsskat til staten, eftersom den fordrejede konkurrencen på tv-markedet.
Regarding the exemption from corporation tax, ACT, Antena 3 TV and Telecinco commented that TV2’s obligation to transfer 30 % of the profit from its commercial activities to its public activities could not be regarded as equivalent to paying corporation tax to the State, as it distorted competition within the broadcasting market.
Flere tredjeparter gjorde gældende, at definitionen af TV2's public service-opgave ikke var legitim.
Several third parties held that the definition of TV2’s public service remit was not legitimate.
De anfægtede også, at betingelserne angående denne opgaves overdragelse og proportionalitetsbetingelserne var opfyldt.
They disputed that the conditions regarding the transfer of tasks and the proportionality conditions had been met.
Specielt gjorde TvDanmark gældende, at Kommissionen ved beregning af overkompensationen burde tage hensyn til de fordele, TV2 opnåede i kraft af selskabsskattefritagelsen, de rente- og afdragsfrie etableringslån, statsgarantien for driftslån og den vederlagsfrie sendefrekvens.
In particular, TVDanmark argued that the Commission’s calculation of overcompensation should take into account the benefit to TV2 of its exemption from corporation tax, its interest- and repayment-free start-up loans, the State guarantee for operating loans, and the free use of a transmission frequency.
TvDanmark pegede på, at der generelt kun var begrænsede markedsudsving i tv-reklameindtægter, og at de ikke kunne retfærdiggøre TV2's opbygning af kapital.
TVDanmark submitted that in general the market fluctuations in television advertising income were limited and did not justify TV2’s build-up of capital.
Hvad reklamemarkedet angår, gjorde TvDanmark gældende, at TV2's prissætning ikke satte de kommercielle operatører i stand til at få dækket deres stand alone-omkostninger.
Concerning the advertising market, TVDanmark submitted that TV2’s pricing practices did not allow commercial operators to recover stand-alone costs.
TvDanmark måtte 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) [28].
TVDanmark had to price its TRP around 30-40 % below TV2 in order to gain market acceptance (TV2’s TRP and GRP are more valuable because its coverage is better) [28].
På grund af TV2's enestående position bl.a. med hensyn til dækning og programbudget ville 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.
Thanks to TV2’s unique position in terms of coverage and programming budget, an advertiser would always place a certain part of his budget with TV2 to obtain a maximum impact in terms of the number of contacts, reach, and/or frequency with a given budget.
TvDanmark fremlagde tal, der viste, at TvDanmark havde været tabsgivende siden 1997-2002, og hævdede, at den unfair konkurrence fra TV2 forhindrede TvDanmark i at generere tilstrækkelige indtægter.
TVDanmark supplied figures illustrating that its operations made a loss between 1997 and 2002, alleging that TV2’s unfair competition prevented TVDanmark from generating sufficient revenue.
TvDanmark fremlagde også en analyse af priserne på det danske marked for tv-reklamer udarbejdet af Copenhagen Economics.
TVDanmark also submitted an analysis of pricing for television advertising on the Danish market prepared by Copenhagen Economics.
I denne analyse blev gennemsnits- og marginalpriserne på markedet sammenlignet, og det blev konkluderet, at der kun var konkurrence om residualefterspørgslen, og at en sammenligning derfor burde baseres på marginalpriserne.
The analysis compared average and marginal prices on the market and concluded that there was competition only for the residual demand and that any comparison should therefore be based on marginal prices.
TvDanmark fremlagde desuden sammenligninger mellem TV2's priser og andre medietypers priser og priser i andre lande.
Moreover, TVDanmark submitted information comparing TV2’s advertising prices with those for other types of media and with prices in other countries.
fremførte, at stationen var nødt til at yde meget store rabatter på reklameblokke for at få accept på markedet, fordi TV2 tilbød ekstra marginalrabatter på den resterende del af annoncørernes tv-reklamebudgetter, hvis de også placerede denne del hos TV2.
stated that it had to grant very high discounts for its advertising slots in order to get market acceptance, as TV2 offered extra marginal discounts on the remainder of advertiser’s television advertising budgets if they also placed it with TV2.
Efter sin beslutning om at indlede formel undersøgelsesprocedure modtog Kommissionen for det andet også bemærkninger fra de danske myndigheder.
Secondly, the Commission also received comments from the Danish authorities following its decision to open the formal investigation procedure.
De danske myndigheder fandt ikke, at sendefrekvenserne til TV2 kunne betragtes som en fordel, eftersom lokale tv-stationer også råder over sendefrekvenser forbeholdt dem.
The Danish authorities considered that the transmission frequencies for TV2 could not be considered an advantage as local television stations also had transmission frequencies reserved for them.
havde derfor ikke fået særbehandling.
Therefore, TV2 had not received special treatment.
havde ligesom andre stationer betalt en afgift for brugen af frekvensen.
had, like other stations, paid a charge for using the frequency.
Hvad selskabsskattefritagelsen angik, bemærkede de danske myndigheder, at overskuddet af den kommercielle virksomhed var af ganske begrænset omfang, og at den metode, der var valgt til at neutralisere virkningerne af TV2's selskabsskattefritagelse for de kommercielle aktiviteter, forhindrede, at disse aktiviteter opnåede en økonomisk fordel som følge af fritagelsen.
On the corporation tax exemption, the Danish authorities observed that the profit on commercial activities was quite limited and that the method chosen to neutralise the effect of TV2’s exemption from corporation tax on its commercial activities meant that it did not derive any financial benefit from the exemption.
Med hensyn til proportionalitet bemærkede de danske myndigheder, at tilførslen af 167 mio. DKK fra TV2-fonden var afsat til digitalisering af tv-nettet.
On the proportionality issue, the Danish authorities stated that the transfer of DKK 167 million from the TV2 Fund was allocated to digitising the broadcasting network.
Pengene kunne derfor ikke betegnes som fri egenkapital.
Therefore, it could not be described as free capital.
De danske myndigheder anførte desuden, at overskuddet i årene 1995-2002 afspejlede et rimeligt afkast i forhold til TV2's omsætning.
The Danish authorities also stated that surplus for the years 1995-2002 reflected a reasonable rate of return in relation to TV2’s turnover.
Kapitalen var desuden nødvendig som stødpude i tilfælde af pludselige fald i reklameindtægterne, og TV2 var i henhold til loven afskåret fra at optage lån på over 4 % af årsomsætningen.
Moreover, the capital was needed as a buffer in the case of sudden drops in advertising revenue and under the law TV2 was not allowed to take out loans exceeding 4 % of annual turnover.
Desuden handlede staten i overensstemmelse med princippet om »den almindelige markedsøkonomiske investor«, da TV2's egenkapital ikke oversteg, hvad en normal markedsøkonomisk investor ville have indskudt.
In addition, according to the Danish authorities, the State was acting in accordance with the ‘market economy investor principle’, as TV2’s own capital did not exceed what a normal market investor would have injected.
En sådan kapital var ikke i strid med traktaten, for så vidt den ikke blev brugt til at krydssubsidiere TV2's kommercielle aktiviteter.
Such capital was not contrary to the Treaty, provided it was not used to cross-subsidise TV2’s commercial activities.
Hvad angår TV2's adfærd på reklamemarkedet, bemærkede de danske myndigheder, at TV2 konsekvent havde fastsat sine priser ud fra et ønske om at opnå størst mulig indtjening.
Regarding TV2’s behaviour in the advertising market, the Danish authorities pointed out that TV2 had consistently set its prices so as to maximise revenue.
Prissætningen foregik udelukkende på basis af udbud og efterspørgsel.
Prices were set purely according to supply and demand.
Priserne blev fastsat årligt på basis af skøn fra TV2's reklameafdeling over den kommercielle seerandel (aldersgruppen 21-50 år), programplanerne, konjunkturudviklingen og konkurrencesituationen på markedet.
They were set annually on the basis of estimates by TV2’s advertising division of the commercial audience share (21-50 years old), the programme schedule, economic developments and the competitive situation on the market.
TV2's driftsomkostninger indgik ikke i dette skøn, og det gjorde licensmidlernes størrelse heller ikke.
TV2’s operating costs were not a factor in the estimate, nor was the amount of licence fee revenue.
havde de højeste priser på det danske marked, og der kunne derfor ikke være tale om, at der skulle være foretaget underbydning af priser med den virkning, at det medførte et øget behov for statslig finansiering.
TV2’s prices were the highest on the Danish market and therefore there was no question of undercutting prices, with an increased need for State funding as a result.
De danske myndigheder fremlagde en rapport fra RBB Economics om konkurrencen på det danske marked for tv-reklamer.
The Danish authorities submitted a report prepared by RBB Economics on competition on the Danish television advertising market.
I rapporten blev det konkluderet, at TV2's gennemsnitlige nettopriser rent faktisk lå over konkurrenternes priser, og at forskellene i TV2's og TvDanmarks reklamepriser skyldtes forskelle i deres indbyrdes styrkeforhold i relation til programflade og evne til at generere seere.
The report concluded that the average net prices charged by TV2 were in fact higher than the prices charged by its competitors and that the differences in advertising rates charged by TV2 and TVDanmark were explained by differences in their relative strength in terms of programming and the ability to attract audiences.
Efter dommen anmodede Kommissionen for det tredje de danske myndigheder om at fremsende deres vurdering af dommens konsekvenser for sagen.
Thirdly, following the Court’s judgment, the Commission asked the Danish authorities to give their analysis of its implications for the case.
De danske myndigheder fremsendte deres bemærkninger sammen med bemærkninger fra TV2.
The Danish authorities sent their observations and also submitted comments from TV2.
Hvad angår reklameindtægterne fra årene 1995 og 1996, gjorde de danske myndigheder og TV2 gældende, at den danske stat ikke havde nogen kontrol over disse indtægter, som derfor ikke kunne betragtes som statsmidler.
Concerning advertising revenue for 1995 and 1996, the Danish authorities and TV2 argued that the Danish State had no control over the amounts and therefore it should not be considered as State resources.
Hvad tallene angår, bekræftede de danske myndigheder ikke de beløb, Kommissionen anførte, men udtalte, at der ved beregning af reklameindtægterne for årene 1995 og 1996 måtte tages hensyn til, at en del af de penge, der kom fra TV2-fonden, blev brugt til at finansiere TV2-regionerne, og at denne del kun kunne hidrøre fra licensmidlerne.
The Danish authorities did not confirm the figures put forward by the Commission, but explained that the calculation of advertising revenue for 1995 and 1996 had to take into account the fact that part of the money from the TV2 Fund was used to finance the TV2 regions, and that this part could only be financed from licence fee resources.