natgillin/translations-raw huggingface dataset:
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.
Drugič, Komisija mora pri izračunavanju neto stroškov odšteti od bruto stroškov dejavnosti javnih storitev celoten neto presežek iz komercialnega izkoriščanja dejavnosti javne storitve.
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.
Za to preiskavo so danske oblasti predložile zneske v skladu z metodo, predstavljeno v točki 56 Sporočila o oddajanju, da bi prikazale izvajanje komercialnih dejavnosti in dejavnosti javnih storitev TV2.
The figures show that most of TV2's commercial activities have shared the same inputs as its public service activities.
Zneski kažejo, da si je večina komercialnih dejavnosti TV2 delila iste vložke kakor dejavnosti javnih storitev.
As a consequence, no meaningful allocation of costs to these commercial activities has been effected.
Zato ni bilo mogoče izpeljati bistvene dodelitve stroškov teh komercialnih dejavnosti.
When this is the case, the Commission deducts the net revenues of the commercial exploitation in order to calculate the net public service costs.
V takšnem primeru Komisija odšteje neto prihodke od komercialnega izkoriščanja, da bi izračunala neto stroške dejavnosti javnih storitev.
The commercial Internet activities are the only ones that can be regarded as separable from the public service activities.
Komercialne spletne dejavnosti so edine dejavnosti, ki se lahko ločijo od mandata za javno radijsko in televizijsko oddajanje.
The losses that TV2 has made on the commercial Internet activities since they were begun in 1997 amount to DKK 11,3 million.
Izgube, ki jih je imela TV2 iz svojih komercialnih spletnih dejavnosti od njihovega začetka leta 1997, znašajo 11,3 milijona DKK.
Lastly, the Commission has to assess whether the total State measures do not exceed the net cost of the service of general economic interest.
Končno, Komisija mora oceniti, ali državni ukrepi kot celota ne presegajo neto stroškov storitve splošnega gospodarskega interesa.
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.
Zato je Komisija v tem primeru odštela prihodke, nastale iz dejavnosti javnih storitev (prihodek iz oglaševanja in drugi komercialni prihodki), od bruto stroškov dejavnosti javnih storitev, da bi dobila neto stroške javnih storitev.
The cash financing from the State has then been deducted from the net public service cost.
Državno financiranje v gotovini se je nato odštelo od neto stroškov javne storitve.
This calculation is displayed in the table below:
Izračun je prikazan v spodnji preglednici:
Public service cost and compensation measures 1995 to 2002 on the basis of the accounts
Stroški javnih storitev in ukrepi nadomestil 1995–2002 na podlagi računovodskih izkazov
(DKK million)
(v milijonih DKK)
Gross public service cost
Bruto stroški javne storitve
Investment in digitalisation [34]
Naložbe v digitalizacijo [34]
Net advertising income
Neto prihodki iz oglaševanja
Other
Drugi prihodki
Net public service cost
Neto stroški javne storitve
Licence fee/TV2 Fund
Naročnine/sklad TV2
Transfer when Radio Fund was wound up
Transfer ob ukinitvi radijskega sklada
Transfer when TV2 Fund was wound up
Transfer ob ukinitvi sklada TV2
Balance (net cost minus state compensation)
Razlika (neto stroški minus državno nadomestilo)
As can be deduced from the above table, the financing exceeds the costs by DKK 628,2 (EUR 84,3 million).
Kakor je razvidno iz zgornje preglednice, financiranje presega stroške za 628,2 milijona DKK ((84,3 milijona EUR).
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.
Komisija je ugotovila dejstvo, da je TvDanmark mnenja, da bi bilo treba upoštevati pri oceni prekomernega nadomestila tudi druge ukrepe, od katerih je imela koristi TV2, kot so oprostitev od plačevanja obresti in davka ter dostop do oddajne frekvence s pokritjem celotne države pod ugodnejšimi pogoji.
These benefits are summarised in the table below:
Te ugodnosti so povzete v spodnji preglednici:
Estimated benefits from tax exemption, waiver of interest and transmission frequency
Izračun ugodnosti iz oprostitve od plačevanja davkov, obresti in oddajne frekvence
Corporation tax exemption
Oprostitev od plačevanja davka od dobička pravnih oseb
Accrued interest on establishment loan
Obračunane in še neplačane obresti za posojilo za ustanovitev podjetja
State guarantee, operating loans
Poroštvo države za posojila za poslovanje
Transmission frequency fee [35]
Pristojbina za oddajno frekvenco [35]
The Commission agrees that these measures must be considered in the present case.
Komisija se strinja, da je treba v tej preiskavi te ukrepe upoštevati.
However, in calculating the overcompensation, it is not appropriate to include them in the calculation in Table 1.
Za izračun prekomernega nadomestila pa ni primerno vključiti slednjih v izračun v preglednici 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.
V skladu s položajem Komisije v primeru RAI se te dodatne ugodnosti lahko obravnavajo kakor izravnalni stroški, ki bi jih bilo sicer treba financirati.
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.
Ko se torej računa sorazmernost državnega financiranja stroškov mandata za javno radijsko in televizijsko oddajanje, ne bi smeli vključiti teh dodatnih ugodnosti, ker bi plačilo teh zadevnih stroškov sorazmerno povečalo začetne stroške mandata, danega TV2. Za neto rezultat to ne bi predstavljalo razlike.
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.
V tem primeru pa je treba zagotoviti, da se te ugodnosti uporabijo samo za mandat za javno radijsko in televizijsko oddajanje in se ne dodeljujejo komercialnim dejavnostim.
This latter point is addressed in recitals 128 to 130.
O slednjem govorijo spodnje uvodne izjave (128)–(130).
The Danish Government advances a number of arguments to justify the surplus funding that has been provided.
Danska vlada navaja utemeljitve, da bi upravičila ta preplačani znesek financiranja.
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.
Prvič, trdi, da je bilo treba ustvariti kapital, ki bi omogočil TV2, da bi prenesla nihanja prihodka iz oglaševanja, s čimer se zavaruje izpolnjevanje mandata za javno radijsko in televizijsko oddajanje, ki ga ima TV2.
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.
Drugič, sklepa, da presežek odraža sprejemljivo povračilo dejavnosti TV2 in da je delovala kot zasebni investitor v tržnem gospodarstvu, ko je ustvarjala lastniški kapital, ki je bil potreben za optimalno izrabo kapitalske strukture TV2.
The Danish authorities' first argument is that the capital was necessary as a reserve against any fluctuations in advertising income.
Glede prve utemeljitve danske oblasti zatrjujejo, da je bil kapital potreben kot varovalo pred morebitnim nihanjem prihodka iz oglaševanja.
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.
V zvezi s tem danske oblasti navajajo utemeljitev, da je generalni revizor leta 1996 izjavil v svojem poročilu, da bi morala TV2 ustvariti lastniški kapital, da bi se lahko spoprijela z nihanji v prihodkih iz oglaševanja.
The Commission recognises that it may be necessary for undertakings to keep such reserves to ensure that they can perform their public service tasks.
Komisija priznava, da bi podjetja morda potrebovala takšne rezerve, da bi varovala izpolnitev mandata za javno radijsko in televizijsko oddajanje, s katerim so pooblaščena.
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.
Takšna rezerva pa se ustanovi za določen namen in zanjo se določi tudi čas, ko je treba povrniti ugotovljeno prekomerno nadomestilo.
This ensures that the public service broadcaster does not gain an unjustified advantage.
To bi zagotavljalo, da se na izvajalca javnih radijskih in televizijskih storitev ne prenese nobena neupravičena ugodnost.
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.
Komisija je ugotovila, da v tem primeru ni bilo takšnih posebnih rezerv, namesto tega pa se je akumuliral kapital v obliki lastniškega kapitala. V nasprotju s tem se lastniški kapital lahko uporabi za kateri koli namen, ki presega skrb za mandat za javno radijsko in televizijsko oddajanje.
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.
Danske oblasti navajajo kot primer tudi to, da TV2 ne bi mogla prenesti nenadnih padcev v prihodkih iz oglaševanja, kakršen je bil padec v letu 1999.
In that year TV2 saw its advertising revenue decrease by DKK 104 million, or 9,3 %, from the previous year.
Tistega leta je TV2 doživela zmanjšanje svojih prihodkov iz oglaševanja za 104 milijone DKK ali 9,3 % glede na leto poprej.
However, in the same year, licence fee income increased by DKK 57 million, or 16 %, from the previous year.
Komisija pa opaža, da se je višina prihodkov iz naročnin v istem letu glede na leto poprej povečala za 57 milijonov DKK oziroma 16 %.
also reduced its programming costs, like any commercial broadcaster whose revenue was reduced.
je zmanjšala tudi svoje programske stroške, kakor bi morala storiti vsaka komercialna radijska in televizijska postaja, če bi doživela padec svojih prihodkov.
Overall, TV2's annual surplus decreased, but it remained profitable and did not at any point have to draw on its reserves.
Skupno je letni presežek TV2 upadel, vendar je bil še vedno dobičkonosen in v nobenem trenutku ni bilo treba črpati iz rezerv.
As a result, TV2 has never actually needed the capital that was built up.
Kot posledica tega TV2 niti v praksi ni potrebovala kapitala, ki se je ustvarjal.
The Commission is therefore of the opinion that the surplus that was built up was not necessary for TV2 to function properly.
Zato Komisija meni, da presežek, ki se je ustvaril, ni potreben za ustrezno delovanje TV2.
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.
Poleg tega bi bilo ustrezno, če bi se izkazalo, da je treba ustvariti varovalo pred morebitnim zmanjšanjem prihodkov iz oglaševanja, ustvariti transparentno rezervo in ne zgolj dopustiti, da se v podjetju akumulirajo presežki.
Accordingly it cannot accept the Danish authorities' first argument.
Zato Komisija ne more sprejeti prve utemeljitve, ki so jo navedle danske oblasti.
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.
Kar zadeva drugo utemeljitev, danske oblasti trdijo, da so reinvestirale letni presežek v TV2 v vlogi delničarja podjetja in da presežek odraža sprejemljivo povračilo iz dejavnosti TV2.
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 .
Zato mora Komisija v skladu z dano sodno prakso določiti, ali se v podobnih okoliščinah lahko pričakuje, da zasebni vlagatelj, po velikosti primerljiv z organi, ki urejajo javni sektor, prispeva kapital enake velikosti.
First of all, the Commission notes that it was the Danish State that decided to establish TV2 with loans instead of equity.
Prvič, Komisija navaja, da se je danska država odločila, da ustanovi TV2 s posojili namesto z lastniškim kapitalom.
Thereafter it also provided operating loans for TV2.
Od tedaj je danska država tudi dajala TV2 posojila za poslovanje.
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.
Ker je Danska v tem primeru edini delničar v podjetju, je danska država prvi in hkrati zadnji upnik, ki mu v primeru stečaja pripada povračilo.
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.
Zato bi danska država z vidika vlagatelja lahko poskušala poiskati najboljši možni donos iz svoje naložbe, in sicer tako, da bi zahtevala nadomestilo v obliki obresti iz posojila ali v obliki donosa od vloženega lastniškega kapitala.
The Commission points out that Denmark has forgone servicing charges on the loan throughout the whole period under investigation.
Komisija navaja, da se je Danska v celotnem preiskovanem obdobju odpovedovala svoji pravici do obresti in je dopuščala, da za posojila ni bilo treba plačevati obrokov.
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.
Namesto tega je TV2 lahko ustvarila svoj lastniški kapital in hkrati je še naprej ustvarjala dobiček iz posojil, za katera ni plačevala obresti in obrokov, zato je ustvarjala znatne presežke kapitala, ki ni bil rezerviran za nobene posebne namene.
Moreover, the Danish State has not asked for any return on the capital that has been built up.
Poleg tega danska država ni zahtevala povračila od kapitala, ki se je ustvarjal.
It has in fact refrained from asking for a normal return, unlike a normal owner of a company or a creditor.
Zato Danska dejansko ni zahtevala običajnega povračila svoje naložbe, kakor bi običajno storil lastnik podjetja ali upnik.
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.
Prav tako danske oblasti niso navedle razlogov, ki bi upravičili, zakaj bi bilo strateško smiselno reinvestirati presežek v TV2, namesto da bi zahtevale nadomestilo v obliki obresti ali povračila.
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.
Vlagatelj bi se običajno tako odločil, samo če bi menil, da bi reinvesticija prinesla dodano vrednost na njegovo začetno naložbo.
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.
V tem primeru pa danske oblasti niso predložile nobenih utemeljitev, ki bi zagotavljale, da so imele izdelan poslovni načrt ali podrobno poslovno strategijo, ki bi to dokazovala.
Nor are there any other indications that TV2 is planning to develop its activities to generate added value.
Prav tako nič ne kaže, da TV2 načrtuje razširitev svoje dejavnosti, da bi se ustvarila takšna dodana vrednost.
The Commission notes that the TV2 Fund was wound up in 1997 and that TV2 was allowed to keep the surplus.
Komisija navaja, da je bil sklad TV2 ukinjen leta 1997, TV2 pa je lahko obdržala presežek.
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.
Komisija meni, da odločitev ministra za kulturo, da dopusti TV2 večjo stopnjo finančne svobode, ne more biti enakovredna jasni odločitvi države v vlogi vlagatelja, da začne reinvestirati morebitne presežke v 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.
Komisiji se zato zdi, da v tem primeru, kjer noben vlagatelj ni zahteval nadomestila, v izračun neto stroškov TV2 ni treba vključiti povračila na kapital.
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.
Komisija ne more sprejeti meril uspešnosti, ki jih uporabljajo danske oblasti kot dokaz, da so ravnale kot zasebni vlagatelj, ko so reinvestirale letne presežke v TV2.
The Danish authorities use the surplus generated on the turnover as a criterion for appraising TV2's profits.
Danske oblasti uporabljajo povračilo na promet kot merilo uspešnosti za ocenjevanje uspešnosti TV2.
It must be stressed in the present case that the Danish authorities are already funding TV2 since they are making available significant resources to cover part of its operating costs.
V tem primeru moramo poudariti, da danska vlada že deluje kot financer TV2, ko ji daje znatna sredstva za kritje dela njenih stroškov poslovanja.
The scale of these resources directly influences the profits TV2 can generate.
Višina teh sredstev neposredno vpliva na rezultate, ki jih je sposobna doseči TV2.
It is doubtful whether it is meaningful to analyse the ratio in cases where the State acts as both the source of finance and the investor.
Obstaja dvom, ali ima analiza razmerja kakšen namen v primerih, ko država deluje kot financer in kot vlagatelj.
Since the level of State funding is not dependent on the costs, this ratio can always be improved simply by increasing the amount of funding the State assigns.
Ko stopnja državnega financiranja ni vezana na stroške, se to razmerje lahko vedno izboljša že s samim povečanjem državnega financiranja.
However, since overfinancing usually leads to inefficiency and a heavier drain on State resources, it is by no means certain that increasing State funding will produce correspondingly improved profits.
Ker pa presežek financiranja običajno pripelje tudi do neučinkovitosti, kar pomeni večje črpanje državnih sredstev, še zdaleč ni zanesljivo, da bo večje financiranje pripeljalo do ustreznih boljših rezultatov.
The Commission therefore finds that the Danish authorities cannot be considered to have acted as a private investor on a market economy.
Zato se danskih oblasti po mnenju Komisije ne more obravnavati, kakor da so ravnale kot zasebni vlagatelj v tržnem gospodarstvu.
They cannot be considered to have acted in such a way that they carefully researched and analysed which investment could have maximised its return.
Za danske oblasti se ne more trditi, da so ravnale tako, da so skrbno preučile in analizirale, katera naložba bi lahko prinesla največje povračilo.
Moreover, the surplus was not transferred to TV2's capital on transparent terms in accordance with an express decision and for a specific purpose in line with the rules on transfers of capital.
Poleg tega se presežek ni prenesel v lastniški kapital TV2 pod transparentnimi pogoji na podlagi jasne odločitve in za določen namen v skladu s predpisi o injekcijah kapitala.
As is pointed out above, the Danish authorities did not request any return on their investment and their reinvestment of the annual surplus in TV2 was not based on any ‘market economy investor’ strategy.
Kakor je pojasnjeno zgoraj, danske oblasti niso zahtevale nobenih povračil za svojo naložbo in določitev danske države, da reinvestira letne presežke v TV2, ni temeljila na tržni strategiji vlagatelja.
The only exception is the capital injection for investment in the digitalisation of TV2's production equipment.
Edina izjema je injekcija kapitala za naložbo v digitalizacijo produkcijske opreme TV2.
The Commission notes that the Danish authorities argue that this capital cannot be considered free equity.
Komisija navaja trditve danskih oblasti, da se ta kapital ne more obravnavati kot prosti kapital.
TV2's 1997 annual accounts indicate that it was decided in the Media Agreement that TV2 should digitalise its production equipment before the end of 2000.
V skladu z letnimi računovodskimi izkazi TV2 iz leta 1997 je Odbor za sredstva javnega obveščanja „Medieforliget“ sklenil, da mora TV2 digitalizirati svojo produkcijsko opremo pred koncem leta 2000.
DKK 300 million was earmarked for the digitalisation of both TV2 and the regional stations.
Znesek v višini 300 milijonov DKK je bil rezerviran za digitalizacijo TV2 in regionalnih postaj.
In 1997 DKK 167 million was transferred to TV2 for this purpose.
Leta 1997 se je v ta namen preneslo na TV2 167 milijonov DKK.
The Commission therefore agrees that the transfer was made on a clear decision and for a specific purpose.
Zato se Komisija strinja, da je transfer temeljil na jasni odločitvi in je imel določen namen.
However, this reserve was in the end only partly used in accordance with that decision.
Vendar so to rezervo nazadnje le delno uporabili v skladu s to odločitvijo.
At the end of 2000 when digitalisation should have been completed TV2 had only invested DKK 14,3 million of the DKK 167 million.
Konec leta 2000, ko bi morali izpeljati digitalizacijo, je TV2 vložila samo 14,3 milijona DKK od celotnega zneska 167 milijonov DKK.
At the end of the period under investigation only a total of DKK 95 million was actually invested in digitalisation equipment.
Ob koncu preiskovanega obdobja se je v digitalizirano opremo dejansko vložilo samo 95 milijonov DKK.
With effect from 1 January 2003, the balance of DKK 72 million of this reserve was released and is consequently at TV2's disposal to use for any purpose it wishes.
Z začetkom veljavnosti dne 1. januarja 2003 se je preostanek rezerve 72 milijonov DKK sprostil in je zato na razpolago TV2, da ga po želji uporabi za kateri koli namen.
The Commission is therefore of the opinion that the balance, which in fact can be compared to any other source of cash financing for covering TV2's operating costs, may result in overcompensation.
Zato Komisija meni, da preostanek rezerve, ki se dejansko lahko primerja s katerim koli drugim virom gotovinskega financiranja za kritje stroškov poslovanja TV2, lahko privede do prekomernega nadomestila.
This balance is thus taken into account in the calculation of the overcompensation referred to above.
Ta preostanek rezerve se zato upošteva v izračunu zgornjega prekomernega nadomestila.
In view of the above arguments, the Commission concludes in the first part of its appraisal of proportionality that TV2 has in fact been overcompensated by DKK 628,2 (EUR 84,3) million.
Z vidika zgornjih utemeljitev Komisija sklepa glede prvega dela ocene sorazmernosti, da je TV2 dejansko prejela prekomerno nadomestilo v višini 628,2 milijona DKK ((84,3 milijona EUR).