natgillin/translations-raw huggingface dataset:
Instead, the Government concludes a public service contract with TV2 obliging the latter to present an annual report on its compliance with the obligations under the public service contract.
Selle asemel sõlmib valitsus TV2ga avaliku teenuse lepingu, mis kohustab TV2 esitama aastaaruande oma avaliku teenuse lepingust tulenevate kohustuste täitmise kohta.
The annual reports are submitted to the Radio and Television Board for approval.
Need aruanded esitatakse kinnitamiseks ringhäälingu nõukogule.
As regards the financial control of the public broadcasting service, the Commission notes that, throughout the whole of the period under investigation, the National Audit Office has audited TV2's accounts.
Avaliku ringhäälinguteenuse finantskontrolli osas märgib komisjon, et TV2 raamatupidamist on kogu uuritava perioodi jooksul auditeerinud Riigikontroll.
These audits have included both financial audits and management audits, although the Office did not have any power to prevent overcompensation of TV2's public service costs.
Kontroll on hõlmanud nii finants- kui ka juhtimiskontrolli, kuigi Riigikontrollil ei olnud mingit volitust takistada TV2 avaliku teenuse kulude ülemäärast hüvitamist.
On the other hand, the Commission is empowered to assess possible overcompensation.
Komisjon on seevastu volitatud hindama, kas on toimunud ülemäärane hüvitamine.
It notes that the Transparency Directive has been transposed in Denmark.
Komisjon märgib, et läbipaistvusdirektiiv on Taanis üle võetud.
It has also received sufficiently transparent data from the Danish authorities to assess whether the state funding exceeded the extra costs of providing public service broadcasting.
Komisjonile on esitatud ka piisavalt läbipaistvaid andmeid Taani ametiasutustelt, et hinnata, kas riiklik rahastamine ületas avaliku teenuse osutamise ülekulusid.
Pursuant to the Transparency Directive, Member States are required to maintain separate accounts for public service and non-public service activities.
Läbipaistvusdirektiivi kohaselt peavad liikmesriigid pidama eraldi raamatupidamist avaliku teenuse ja muude tegevuste kohta.
Costs and revenues must be correctly allocated on the basis of clearly established, objective cost accounting principles.
Kulud ja tulud peavad olema korrektselt liigitatud erinevate tegevusvaldkondade kaupa vastavalt selgelt defineeritud objektiivsetele kuludepõhise raamatupidamise põhimõtetele.
The Commission has taken the view that, in the broadcasting sector, separation of accounts may not be straightforward or even feasible on the costs side when different activities share the same inputs.
Komisjon on arvamusel, et ringhäälinguvaldkonnas võib olla raske ja ehk isegi võimatu kindlustada eraldi kuludepõhiseid raamatupidamisi, kui kulud on erinevate tegevuste juures ühised.
In this sector, Member States may consider broadcasters' entire programming to be covered by the public service remit while at the same time allowing for its commercial exploitation.
Selles valdkonnas võivad liikmesriigid võtta seisukoha, et avaliku teenuse osutamine hõlmab ringhäälinguorganisatsioonide kogu programmivalikut, võimaldades samal ajal kasutada seda ärilistel eesmärkidel.
When an undertaking is compensated, State aid must not exceed the net costs of the public service mission.
Riigiabi ei tohi ületada avaliku teenuse netomaksumust.
To arrive at the net costs, account must be taken of other direct or indirect revenues derived from the public service mission.
Netokulude arvestamisel peab arvesse võtma ka muid otseseid või kaudseid avaliku teenuse osutamise eest saadud sissetulekuid.
The net benefit of carrying on the public service activity is therefore taken into account in appraising the proportionality of the aid.
Abi proportsionaalsuse hindamisel võetakse arvesse avaliku teenuse osutamisest saadud tulusid.
Moreover, there may be market distortions that are not necessary for the fulfilment of the public service mission.
Lisaks sellele võib esineda turumoonutusi, mis ei ole vajalikud avaliku teenuse kohustuse täitmisel.
For example, if loss of revenues is covered by State aid a public service broadcaster might be tempted to depress the prices of advertising or other non-public service activities on the market so as to reduce competitors' revenues.
Näiteks kui avalik-õigusliku ringhäälinguorganisatsiooni kahjum kaetakse riigi abiga, võib tekkida kiusatus lüüa alla reklaamide või muude tegevuste hinnad, mis ei kuulu avaliku teenuse alla, ja sellega vähendada konkurentide sissetulekuid.
The Commission considers that, whenever a public service broadcaster reduces prices in non-public service activities below the level needed to recover the stand-alone costs that an efficient commercial operator in a similar situation normally has to recover, this indicates overcompensation of public service obligations.
Seetõttu leiab komisjon, et juhul kui avalik-õiguslik ringhäälinguorganisatsioon pakub avalike teenuste alla mittekuuluvaid teenuseid alla taseme, mida läheks vaja tegevuskuludeks, mida samasuguses olukorras olev tõhus operaator peaks tavaliselt katma, on märk sellest, et tegemist on avaliku teenuse ülemäärase hüvitamisega.
The Commission's assessment of proportionality therefore has two aspects: on the one hand, it has to calculate the net cost of the public service task entrusted to TV2 and verify whether this cost has been overcompensated; on the other, it must investigate any available evidence suggesting that TV2 has depressed prices in commercial markets such as advertising with a view to reducing its competitors' revenues.
Komisjoni antaval proportsionaalsuse hinnangul on kaks aspekti. Esiteks peab komisjon välja arvestama TV2le määratud avaliku teenuse netokulud ja uurima, kas tegemist on ülemäärase hüvitamisega. Teiseks peab komisjon läbi vaatama kõik olemasolevad andmed, mis võivad osutada sellele, et TV2 on alandanud reklaamide hindu kommertsturul eesmärgiga vähendada konkurentide tulusid.
Net public service cost — the issue of overcompensation
Avaliku teenuse kulud – ülemäärane hüvitamine
In applying the proportionality test, the Commission first needs to determine the cost of the service of general economic interest.
Proportsionaalsuse hinnangu andmisel tuleb komisjonil kõigepealt kindlaks määrata, millised on üldist majandushuvi pakkuva teenuse osutamise kulud.
As TV2 also carries out commercial activities, it needs to keep separate accounts for its different activities.
Arvestades, et TV2 tegeleb ka kommertstegevustega, peab TV2 pidama oma erinevate tegevuste kohta eraldi raamatupidamist.
After 2001 TV2 has been obliged by law to keep separate accounts for its public service and commercial activities.
Alates 2001. aastast on TV2 vastavalt seadusele kohustatud pidama eraldi raamatupidamist oma avaliku teenuse ja äriliste tegevuste kohta.
Second, when calculating the net costs the Commission has to deduct from the gross public service costs all the net benefits accruing from the commercial exploitation of the public service activity.
Teiseks peab komisjon netokulude arvestamisel lahutama avaliku teenuse kommertsrakendustest saadud netotulud avaliku teenuse brutokuludest.
For the investigation at hand, the Danish authorities have provided figures in accordance with the method presented in point 56 of the Broadcasting Communication to show the returns on TV2's commercial and public service activities.
Uuritavas küsimuses on Taani ametiasutused esitanud andmeid TV2 kommertstegevuse ja avaliku teenuse osutamise kohta vastavalt ringhäälinguteatise punktis 56 toodud meetodile.
The figures show that most of TV2's commercial activities have shared the same inputs as its public service activities.
Arvud näitavad, et enamikul TV2 kommertstegevustel on olnud avaliku teenusega samad sisendid.
As a consequence, no meaningful allocation of costs to these commercial activities has been effected.
Seepärast ei ole kulud täpselt seotud kommertstegevusega.
When this is the case, the Commission deducts the net revenues of the commercial exploitation in order to calculate the net public service costs.
Sellisel juhul lahutab komisjon kommertstegevusest saadud netotulud, et jõuda tulemuseni, mis näitab avaliku teenuse netokulusid.
The commercial Internet activities are the only ones that can be regarded as separable from the public service activities.
Interneti kommertstegevused on ainsad tegevused, mida võib vaadelda avalikust teenusest eraldiseisva teenusena.
The losses that TV2 has made on the commercial Internet activities since they were begun in 1997 amount to DKK 11,3 million.
aasta algusest on TV2 Interneti kommertstegevusest saadud kahjum 11,3 miljonit Taani krooni.
Lastly, the Commission has to assess whether the total State measures do not exceed the net cost of the service of general economic interest.
Viimaseks peab komisjon hindama, kas riigi meetmed tervikuna ületavad üldist majandushuvi pakkuvate teenuste netokulusid.
Thus in the case at hand the Commission has deducted the income generated by the public service activities (advertising income and other commercial income) from the gross public service cost to arrive at the net public service cost.
Seepärast on komisjon antud juhul lahutanud avaliku teenuse osutamise eest saadud tulud (reklaamitulud ja teised kommertstegevusest saadud tulud) avaliku teenuse osutamise brutokuludest, et jõuda avaliku teenuse netokuludeni.
The cash financing from the State has then been deducted from the net public service cost.
Seejärel on avaliku teenuse netokuludest lahutatud riiklik rahastamine.
This calculation is displayed in the table below:
Allolevas tabelis on esitatud vastav arvestus.
Public service cost and compensation measures 1995 to 2002 on the basis of the accounts
Avaliku teenuse kulud ja hüvitusmeetmed 1995–2002 raamatupidamise põhjal
(DKK million)
(miljonites Taani kroonides)
Gross public service cost
Avaliku teenuse brutokulud
Investment in digitalisation [34]
Investeeringud digitaliseerimisse [34]
Net advertising income
Netotulud reklaamidest
Other
Teised tulud
Net public service cost
Avaliku teenuse netokulud
Licence fee/TV2 Fund
Litsentsitasud TV2 fondist
Transfer when Radio Fund was wound up
Ülekanne raadiofondi lõpetamisel
Transfer when TV2 Fund was wound up
Ülekanne TV2 fondi lõpetamisel
Balance (net cost minus state compensation)
Saldo (netokulud miinus riiklik hüvitamine)
As can be deduced from the above table, the financing exceeds the costs by DKK 628,2 (EUR 84,3 million).
Nagu ülaltoodud tabelist võib järeldada, ületavad finantseeringud kulusid 628,2 miljoni Taani krooni võrra (84,4 miljonit eurot).
The Commission notes that TvDanmark considers that the other measures that have benefited TV2, such as the exemption from interest payments and tax and the access to a nationwide transmission frequency on favourable terms, should also be taken into account for the assessment of the overcompensation.
Komisjon märgib, et TvDanmarki arvates tuleb ka teisi meetmeid, millest TV2 on kasu saanud, nagu intressimaksetest ja tulumaksust vabastamine ning samuti juurdepääs üleriigilisele edastussagedusele soodsatel tingimustel, võtta arvesse ülemäärase hüvitamise hindamisel.
These benefits are summarised in the table below:
Need eelised on esitatud allolevas tabelis.
Estimated benefits from tax exemption, waiver of interest and transmission frequency
Hinnanguline kasu maksuvabastusest, intressist loobumisest ja edastussagedusest
Corporation tax exemption
Ettevõtte tulumaksust vabastamine
Accrued interest on establishment loan
Asutamislaenult kogunenud intressid
State guarantee, operating loans
Riiklik garantii käibekapitalilaenule
Transmission frequency fee [35]
Edastussagedusmaks [35]
The Commission agrees that these measures must be considered in the present case.
Komisjon nõustub, et antud juhul tuleks neid meetmeid arvesse võtta.
However, in calculating the overcompensation, it is not appropriate to include them in the calculation in Table 1.
Kuid liigse hüvitamise arvestamisel ei oleks kohane neid arvestada tabelis 1.
In line with the Commission's position in the RAI case, these additional benefits can be considered compensating costs that otherwise would have had to be financed.
Kooskõlas komisjoni seisukohaga RAI juhtumi puhul võib lisaeeliseid vaadelda hüvitatud kuludena, mida vastasel korral oleks pidanud rahastama.
Thus, in appraising the proportionality of the State funding of the costs of the public service task, these additional advantages should not be included, since paying them would have proportionately increased the initial costs of the public service entrusted to TV2; it would make no difference to the net result.
Seega ei peaks avaliku teenuse osutamiseks minevate kulutuste riikliku rahastamise proportsionaalsuse hindamisel lisaeeliseid arvestama, sest nende maksmine oleks proportsionaalselt tõstnud TV2le määratud avaliku teenuse esialgseid kulusid. Sellel ei oleks mingit tähendust lõpptulemusele.
However, when this is the case it must be ensured that these advantages benefit only the public service task and do not spill over to the commercial activities.
Kuid sellisel juhul peab kindlustama, et neid eeliseid kasutatakse ainult avaliku teenuse tarbeks ja mitte kommertstegevuseks.
This latter point is addressed in recitals 128 to 130.
Seda küsimust arutatakse põhjustes 128–130.
The Danish Government advances a number of arguments to justify the surplus funding that has been provided.
Taani valitsus esitab palju argumente, et õigustada ülemäärast rahastamist.
First, it considers that the surplus reflects a reasonable return on TV2's activities. Second, it argues that it was necessary to build up capital in order to enable TV2 to absorb fluctuations in advertising income, thereby ensuring that the public service task assigned to it could be performed.
Esiteks ütleb valitsus, et TV2 jaoks oli vajalik kapitali kasvatamine, et TV2 oleks kindlustatud reklaamitulu kõikumiste suhtes ja seeläbi oleks kindlustatud ka avaliku teenuse ülesande täitmine, mis TV2le on määratud.
Third, it contends that it acted as a private market investor in building up equity since that was necessary to optimise TV2's capital structure.
Teiseks leiab valitsus, et ülejääk peegeldab tavalist TV2 ettevõtlustulu ja et ta tegutses samamoodi kui turumajanduslik erainvestor, kes ehitab üles omakapitali, kuna oli vaja optimeerida TV2 kapitalistruktuuri.
The Danish authorities' first argument is that the capital was necessary as a reserve against any fluctuations in advertising income.
Taani ametiasutuste sõnul oli kapital vajalik reklaamitulude kõikumise tarvis reservi moodustamiseks.
They point out that in 1996 the National Audit Office stated in its report that TV2 should build up equity to allow for fluctuations in such income.
Nad õigustavad seda tegevust Riigikontrolli 1996. aasta aruandes sisalduva väitega, et TV2 peaks suurendama omakapitali, et majanduslikult toime tulla ka kõikuvate reklaamitulude korral.
The Commission recognises that it may be necessary for undertakings to keep such reserves to ensure that they can perform their public service tasks.
Komisjon nõustub, et ettevõtetel peab olema selline reserv, et kindlustada avaliku teenuse ülesande täitmine.
However, these reserves must be established for a specific purpose and be regularised at fixed times, when the overcompensation that has been determined must be reimbursed.
Kuid selline reserv peab olema asutatud kindla eesmärgiga, ja selle peab viima vastavusse viimaste kehtivate reeglitega, kui kindlaks määratud ülemäärane hüvitamine tuleb tagasi maksta.
This ensures that the public service broadcaster does not gain an unjustified advantage.
Sellega kindlustatakse, et avalik-õiguslik ringhäälinguorganisatsioon ei saa põhjendamatuid eeliseid.
The Commission notes that in the present case no specific reserves of this nature were built up and what was accumulated instead was equity capital, which can be used for any purpose and need not be applied to performing service tasks.
Komisjon märgib ära, et antud juhul ei olnud tegemist spetsiaalsete reservide asutamisega, vaid vastupidi, tegemist oli omakapitali kogumisega. Omakapitali võib kasutada ükskõik millisel eesmärgil ja seda võib mitte kasutada avaliku teenuse ülesande täitmiseks.
The Danish authorities further argue that TV2 would not have been able to sustain sudden falls in advertising income like that that took place in 1999.
Taani ametiasutused viitavad edasi näitele, et TV2 ei oleks toime tulnud järsu reklaamitulude langusega, nagu näiteks langus, mis toimus 1999. aastal.
In that year TV2 saw its advertising revenue decrease by DKK 104 million, or 9,3 %, from the previous year.
Sellel aastal elas TV2 üle madalseisu, kus reklaamitulud langesid 104 miljoni Taani krooni võrra ehk 9,3 % eelnenud aastaga võrreldes.
However, in the same year, licence fee income increased by DKK 57 million, or 16 %, from the previous year.
Komisjon märgib siiski, et sama aasta litsentsitasud suurenesid 57 miljoni Taani krooni võrra ehk 16 % võrreldes eelmise aastaga.
also reduced its programming costs, like any commercial broadcaster whose revenue was reduced.
vähendas ka oma programmikulusid, nagu oleks teinud teised samasugused kommertsettevõtted, kui oleks olnud tegemist tulude vähenemisega.
Overall, TV2's annual surplus decreased, but it remained profitable and did not at any point have to draw on its reserves.
Kokkuvõttes vähenesid TV2 tulud, kuid TV2 sai sellest hoolimata kasumit ja kordagi ei tekkinud vajadust reservide kasutamiseks.
As a result, TV2 has never actually needed the capital that was built up.
Sellest järelduvalt ei ole seda kogutud kapitali TV2 tegevuse jooksul üldse vaja olnud.
The Commission is therefore of the opinion that the surplus that was built up was not necessary for TV2 to function properly.
Seepärast leiab komisjon, et kogutud kapitali ülejääk ei olnud TV2le vajalik, et oma eesmärke täita.
Moreover, if it had been considered necessary to create a buffer against any falls in advertising revenue, an appropriate means would have been to create a transparent reserve and not simply to allow surpluses to accumulate in the company.
Peale selle oleks kohane olnud läbipaistva reservi asutamine oletatavate langevate reklaamitulude kaitseks ja mitte ülejääkide kogumine ettevõttesse.
Accordingly it cannot accept the Danish authorities' first argument.
Komisjon ei saa seepärast aktsepteerida Taani ametiasutuste esimest argumenti.
As their second argument, the Danish authorities contend that they acted in their capacity as sole shareholder when they reinvested TV2's annual profit and that the profit reflects a reasonable return on TV2's activities.
Taani ametiasutuste teine argument on, et nad reinvesteerisid TV2 aastakasumi TV2 aktsiatesse ja et see kasum peegeldab normaalset TV2 tegevusest saadud kasumit.
In accordance with settled case-law of the Court of Justice, the Commission must therefore determine whether in similar circumstances a private investor of a dimension comparable to that of the administrative bodies in the public sector could have been expected to provide capital injections of the same size v .
Kooskõlas väljakujunenud kohtupraktikaga peab komisjon tegema otsuse selle kohta, kas avaliku sektori haldusorganiga samas suurusjärgus erainvestor oleks võinud sama suure kapitalisüsti teha.
First of all, the Commission notes that it was the Danish State that decided to establish TV2 with loans instead of equity.
Kõigepealt märgib komisjon, et see oli Taani riik, kes otsustas asutada TV2, kasutades selleks omakapitali asemel laenu.
Thereafter it also provided operating loans for TV2.
Hiljem on Taani eraldanud TV2le ka käibekapitalilaenu.
Since Denmark is the sole shareholder in the company in either case it is both the first and last creditor to be reimbursed in a winding-up.
Kuna Taani riik on ettevõtte ainuaktsionär, on samuti Taani riik see, kes on esimene ja ainus võlausaldaja pankroti korral.
From the standpoint of an investor, the Danish State could have sought the best possible return on its investment, either in the form of interest on a loan or a return on an equity stake.
Investori seisukohalt oleks Taani riik võinud proovida saada oma investeeringutelt parimat võimalikku tulu laenuintressi või kapitalitootluse näol.
The Commission points out that Denmark has forgone servicing charges on the loan throughout the whole period under investigation.
Komisjon märgib, et kogu uuritava perioodi vältel on Taani loobunud laenu teenindustasudest.
Instead TV2 has been able to build up its capital whilst simultaneously continuing to enjoy a waiver of servicing charges on the loan, giving it significant surplus capital that was not earmarked for any specific purpose.
Selle asemel on TV2 kasvatanud oma kapitali ja nautinud teeninduskuludeta laene, saades ulatusliku ülemäärase kapitali, mis ei olnud määratud mingiks konkreetseks eesmärgiks.
Moreover, the Danish State has not asked for any return on the capital that has been built up.
Muu hulgas ei ole Taani riik nõudnud mingit kasumit kogutud kapitalilt.
It has in fact refrained from asking for a normal return, unlike a normal owner of a company or a creditor.
Tegelikult ei ole Taani riik nõudnud sellist tavalist tulu oma investeeringutelt, mida tavaline ettevõtte omanik või võlausaldaja oleks teinud.
The Danish authorities have not adduced any evidence to show why it would make strategic sense to reinvest the surplus in TV2 instead of asking for compensation in the form of interest or a return.
Taani ametiasutused ei ole andnud mingit põhjendust ka sellele, miks oleks olnud strateegiliselt kasulik reinvesteerida ülejääk TV2, selle asemel et nõuda hüvitust intresside või kasumi näol.
Such a decision would normally be taken by an investor only if he thought that the reinvestment would produce added value on his initial investment.
Sellise otsuse oleks investor tavaliselt teinud ainult siis, kui ta oleks arvanud, et reinvesteerimine kasvatab tema algse investeeringu väärtust.
In this case the Danish authorities have not claimed that there was a business plan or a clear, developed business strategy showing that this was so.
Antud juhul ei ole Taani ametiasutused väitnud, et oleks eksisteerinud mingi äriplaan või selge, läbimõeldud äristrateegia, mis eeltoodut kinnitaks.
Nor are there any other indications that TV2 is planning to develop its activities to generate added value.
Samas ei ole näha ka teisi märke sellest, et TV2 kavatseb arendada oma tegevusi lisaväärtuse loomiseks.
The Commission notes that the TV2 Fund was wound up in 1997 and that TV2 was allowed to keep the surplus.
Komisjon märgib, et TV2 fond lõpetas oma tegevuse 1997. aastal ja et TV2 võis ülejäägi endale jätta.
It does not agree that the Minister of Culture's Decision to allow TV2 a greater degree of financial freedom can be treated as equivalent to an express decision by the State as an investor to start reinvesting any surpluses in TV2.
Komisjon ei nõustu, et kultuuriministri otsust anda TV2le suurem finantsiline otsustamisvabadus võib võrrelda riigi kui investori konkreetse otsusega alustada ülejäägi reinvesteerimisega telekanalisse TV2.
The Commission therefore finds that, since in the present case there was no investor to receive a return, it is unnecessary to have regard to any return on capital in calculating TV2's net costs.
Komisjon leiab seetõttu, et kuna käesoleval juhul ei ole investorit, kes oleks pidanud saama kasumit, ei ole vaja TV2 netokulude arvestamisel arvesse võtta ka kapitalitulu.
The Commission cannot accept the criteria advanced by the Danish authorities to show that they acted as a private investor would when they reinvested the annual surpluses in TV2.
Komisjon ei saa aktsepteerida neid andmeid, mida Taani ametiasutused kasutavad tõestamaks, et nad tegutsesid nagu erainvestor, kui nad reinvesteerisid aastakasumi telekanalisse TV2.
The Danish authorities use the surplus generated on the turnover as a criterion for appraising TV2's profits.
Taani ametiasutused kasutavad käibest saadud tulu TV2 kasumi hindamise kriteeriumina.