natgillin/translations-raw huggingface dataset:
In the first place, the Commission wished to ensure, in accordance with the judgment in Matra v Commission [3], that the measure under review did not contain any clauses that contravened the provisions of the Treaty in fields other than State Aid.
Komisija je morala v skladu s sodbo Matra proti Komisiji [3] zlasti preveriti, da v zadevnem ukrepu ni nobene klavzule, ki bi bila v nasprotju z določbami Pogodbe ES na področjih, ki ne spadajo pod državne pomoči.
In particular, it asked the French authorities whether French establishments of European undertakings were eligible for the tax credit, irrespective of their legal structure.
Komisija je francoske organe zlasti vprašala, ali so lahko francoske poslovne enote evropskih podjetij upravičene do davčnega dobropisa ne glede na njihovo pravno obliko.
It also wondered whether the exclusion of subcontracting expenditure could not be regarded as discrimination based on the location of the expenditure.
Prav tako se je Komisija spraševala, ali se lahko izključevanje izdatkov za podizvajanje obravnava kot diskriminacija na podlagi kraja nastanka stroškov.
The Commission also expressed doubts as to the compatibility of the measure under review with Article 87(3)(d) of the Treaty.
Razen tega je Komisija dvomila v združljivost zadevnega ukrepa s členom 87(3)(d) Pogodbe ES.
First, it doubted whether the measure had a clearly cultural objective.
Izrazila je zlasti dvom, da ima zadevni ukrep jasen kulturni cilj.
While acknowledging that certain videos games could be regarded as cultural products, the Commission doubted whether the selection criteria applied meant that only video games that could be regarded as cultural products within the meaning of Article 87(3)(d) were eligible for the tax credit.
Komisija je kljub priznavanju, da je nekatere video igre mogoče obravnavati kot kulturne proizvode, dvomila, da uporabljena merila za izbiro omogočajo dodelitev pravice do davčnega dobropisa le video igram, ki se lahko obravnavajo kot kulturni proizvodi v smislu člena 87(3)(d) Pogodbe ES.
The first cultural criterion proposed by the French authorities for selecting eligible video games is that the games should be an adaptation of an existing work from Europe’s cultural heritage based on a scenario written in French.
Francoski organi kot prvo kulturno merilo predlagajo, da mora biti igra priredba že obstoječe stvaritve evropske kulturne dediščine na podlagi scenarija, napisanega v francoščini.
Some of the examples provided by the French authorities of video games that would satisfy this criterion seem to indicate that the criterion could be very broadly interpreted and would not, therefore, offer all the necessary guarantees that selected video games actually were an adaptation of an existing work from Europe’s cultural heritage.
Vendar je iz nekaterih primerov video iger, ki so jih navedli francoski organi in naj bi izpolnjevali to merilo, razvidno, da so možnosti razlage tega merila zelo široke, kar torej ne bi moglo zagotoviti potrebnega jamstva, da so izbrane video igre dejansko priredba obstoječe stvaritve evropske dediščine.
The Commission also asked the French authorities to explain the criterion that was designed to exclude from the tax credit mechanism ‘extremely violent’ games.
Komisija je prav tako pozvala francoske organe, da jasno opredelijo merilo, katerega cilj je izključitev „zelo nasilnih iger“ iz upravičenosti do davčnega dobropisa.
In order to assess the level of selection allowed by the eligibility test, the Commission requested a simulation based on production in recent years.
Komisija je za oceno ravni izbire, ki jo omogoča preskus upravičenosti, zahtevala simulacijo na podlagi proizvodnje iz zadnjih let.
The Commission also expressed doubts as to whether the measure was designed to meet the cultural objective laid down, and in particular whether it had a sufficient incentive effect, whether there were not other instruments more appropriate than the measure and whether it was proportional.
Razen tega je Komisija dvomila, da je bil ukrep zasnovan v skladu z določenim kulturnim ciljem ter zlasti da ima ustrezen spodbujevalni učinek, da ni bilo na voljo drugih instrumentov, ustreznejših od tega ukrepa, in da je sorazmeren.
On the last point, the Commission stated that an aid measure, to be proportional, had to be based on a correct definition of eligible costs.
V zvezi s sorazmernostjo je Komisija navedla, da je ukrep pomoči sorazmeren, če temelji na pravilni določitvi upravičenih stroškov.
Now, the ‘other operating expenditure’ (excluding personnel costs and depreciation of assets other than buildings) are fixed at a flat rate of 75 % of personnel expenditure.
Zato se „druge obratovalne stroške“ (razen prispevkov za zaposlene in nadomestil za amortizacijo osnovnih sredstev) pavšalno določi v višini 75 % stroškov za zaposlene.
The Commission doubted whether this calculation of ‘other operating expenditure’ made it possible to determine the costs actually incurred by eligible undertakings in creating video games.
Komisija dvomi, da bi s tem izračunom „drugih obratovalnih stroškov“ lahko določili dejanske stroške, ki jih imajo upravičena podjetja pri izdelavi video iger.
Lastly, the Commission noted that, by reducing the production costs of undertakings in this sector that were established in France, the tax credit was liable to strengthen their position relative to their European competitors.
Končno, Komisija je ugotovila, da bi se lahko v primeru zmanjševanja proizvodnih stroškov podjetij iz tega sektorja, ki imajo svoj sedež v Franciji, s tem davčnim dobropisom okrepil njihov položaj v primerjavi z njihovimi evropskimi tekmeci.
It wondered, therefore, whether the distortions of competition and the effects on trade were sufficiently limited so that the overall aid assessment was positive.
Zato se Komisija sprašuje, ali so izkrivljanje konkurence in vplivi na trgovino ustrezno omejeni, da je splošni rezultat pomoči pozitiven.
Ubisoft, TIGA [4], GAME [5], APOM [6] and EGDF [7] stress that, in their view, video games are cultural products.
Ubisoft, TIGA [4], GAME [5], APOM [6] in EGDF [7] poudarjajo, da so video igre kulturni proizvodi.
They emphasise that games in general are one of the oldest cultural traditions of mankind and underscore its interactions with other fields of culture, namely the cinema, music and the plastic arts.
Poudarjajo, da je igra na splošno ena najstarejših kulturnih tradicij človeštva ter da obstaja medsebojni vpliv med igrami in drugimi kulturnimi področji, kot so film, glasba in upodabljajoča umetnost.
They present video games as being audiovisual products that can act on the imagination, way of thinking, language and cultural references of players, notably those in the 15-25 age category.
Video igre prikazujejo kot avdiovizualne proizvode, ki lahko vplivajo na domišljijo, način razmišljanja, izražanje in kulturne reference igralcev, zlasti v starostnem obdobju 15–25 let.
According to them, video games reflect the cultural environment in which they are created via the use of language and humour, music, the environment (in particular, architecture and landscapes), and personalities (clothing, origin) or via the scenario, the themes or stories tackled, or playability.
Po njihovem mnenju video igre izražajo kulturno okolje, v katerem nastajajo, in sicer z uporabo jezika in humorja, glasbe, okolja (arhitektura, zlasti pokrajina), osebnosti (obleke, poreklo), s scenarijem, obravnavanimi temami ali zgodbami ali igralnostjo.
GAME, for example, stresses that German video games are often based in Germany or in Europe and take their inspiration from typically local stories (e.g. Siedler, which is a game of strategy that takes place in the sixteenth century).
GAME na primer poudarja, da se zgodbe nemških video iger pogosto dogajajo v Nemčiji ali Evropi ter temeljijo na značilno lokalnih zgodbah (na primer strateška igra Siedler, ki se dogaja v 16. stoletju).
While US productions are often based in the United States and follow Hollywood tastes.
V nasprotju s tem se zgodbe ameriških video iger pogosto dogajajo v Združenih državah in prevzemajo hollywoodsko estetiko.
Japanese games are often based on national myths and on the style of Japanese comic strips.
Japonske igre pogosto temeljijo na nacionalnih mitih in stilu japonskih stripov.
The same third parties take the view that the impact of the measure on trade and competition will be limited and that the measure does not present any real risk for their national industries, notably in Germany and the United Kingdom.
Navedene tretje stranke menijo, da bo vpliv ukrepa na trgovino in konkurenco omejen ter da ne predstavlja dejanskega tveganja za njihove nacionalne industrije, zlasti nemško in britansko.
EGDF stresses in particular that, by permitting 20 % financing of between 15 and 30 projects over a period of two years, the measure as notified will create only a limited distortion as 1500 video games are marketed each year in each Member State.
EGDF zlasti poudarja, da bo priglašeni ukrep, ki omogoča 20-odstotno financiranje 15–30 projektov za obdobje dveh let, povzročil le manjše izkrivljanje, če se v vsaki državi članici da na trg 1500 video iger na leto.
In addition, TIGA notes that the main distortions of competition come from third countries, particularly Canada, where the authorities have a much more pro-active policy of support for their video game industry.
TIGA med drugim ugotavlja, da največje izkrivljanje konkurence izvira iz tretjih držav, zlasti iz Kanade, kjer oblasti izvajajo veliko dejavnejšo politiko za podporo njihove industrije video iger.
Some of the third parties also emphasise the fact that this measure might have the effect of promoting video game production throughout the European Community.
Nekatere tretje stranke poudarjajo tudi, da bi ta ukrep lahko spodbudil proizvodnjo video iger v celotni Evropski skupnosti.
GAME agrees, but on condition that subcontracting costs can be included in eligible costs: otherwise, the beneficiary undertakings would be prompted to internalise their costs rather than having recourse to subcontracting.
GAME se s tem strinja, vendar meni, da je treba v upravičene stroške vključiti stroške za podizvajanje; v nasprotnem primeru bi to pomenilo spodbujanje upravičenih podjetij, da internalizirajo svoje stroške in ne uporabljajo podizvajanja.
By contrast, ISFE [8], which represents video game publishers (including Sony, Microsoft, Nintendo and Vivendi), argues that video games could not be regarded as cultural products but only as interactive entertainment products.
ISFE [8], ki zastopa založnike video iger (zlasti Sony, Microsoft, Nintendo, Vivendi), nasprotno meni, da video igre niso kulturni proizvodi, ampak le interaktivni proizvodi za zabavo.
Whereas a film viewer watches in silence, the main activity of a player is to interact in a personalised manner with the game, the story told by the game not being of any real importance.
Medtem ko gledalec gleda film v tišini, je glavna dejavnost igralca igre osebna in interaktivna udeležba, pri čemer zgodba igre nima resničnega pomena.
Unlike films, video games are not designed as a vehicle for ideas or cultural messages.
Za razliko od filmov video igre niso namenjene prenašanju idej ali kulturnih sporočil.
Indeed, their main value resides in playability and in interaction with the player or players.
V nasprotju s tem je njihova glavna vrednost igralnost in interakcija z igralcem ali igralci.
ISFE stresses that video games must be regarded as software and not as audiovisual products.
ISFE poudarja, da je treba video igre obravnavati kot programsko opremo in ne kot avdiovizualne proizvode.
It also challenges the idea that the alleged artistic expenditure may represent more than 50 % of the expenditure on a video game’s concept.
Razen tega se ISFE ne strinja, da lahko domnevni umetniški stroški dosegajo več kot 50 % izdatkov za zasnovo video igre.
According to ISFE, it is instead the software expenditure — clearly linked to playability — that exceeds all other expenditure and represents up to 70 % of production costs.
ISFE meni, da so v nasprotju s tem izdatki za programsko opremo jasno povezani z igralnostjo, da predstavljajo večino izdatkov in dosegajo do 70 % proizvodnih stroškov.
ISFE also claims that the tax credit demonstrates a misunderstanding on the part of the French authorities of the real nature of video games.
Po mnenju ISFE ta davčni dobropis dokazuje, da francoski organi slabo poznajo resnično naravo video iger.
Nor does ISFE rule out the possibility that the measure may adversely affect competition by reducing the production costs of a group of video game manufacturers in France and by encouraging the redirection of investment from other Member States to France.
ISFE ne izključuje možnosti, da bi lahko ukrep negativno vplival na konkurenco z zmanjševanjem proizvodnih stroškov v eni od skupin proizvajalcev video iger v Franciji in spodbujanjem preusmeritve naložb drugih držav članic v Francijo.
It also takes the view that the tax credit will encourage the production of video games that will not reflect market demand and points to the risk of cross-subsidisation, with manufacturers using the aid obtained by them for their ‘cultural’ games to finance the manufacturer of purely commercial games.
Razen tega ISFE meni, da bo ta davčni dobropis spodbujal proizvodnjo video iger, ki ne ustrezajo tržnim zahtevam, ter izpostavlja tveganje navzkrižnega subvencioniranja, ki bi proizvajalcem omogočilo, da pomoč, pridobljeno za njihove „kulturne“ igre, porabijo za financiranje proizvodnje popolnoma komercialnih iger.
Nevertheless, ISFE approves the principle of support for video games in France but emphasises that the Community framework for State Aid for research and development and innovation would have been a more appropriate legal basis for such support [9].
Kljub temu ISFE odobrava načelo pomoči za video igre v Franciji, vendar poudarja, da bi bil okvir Skupnosti za državno pomoč za raziskave, razvoj in inovacije ustreznejša pravna podlaga za takšno pomoč [9].
ADESE [10] makes similar comments.
Združenje ADESE [10] ima podobne pripombe.
It takes the view that video games should be regarded primarily as computer programmes and not as audiovisual products, that the production costs of a video game are essentially technological and not artistic in nature and that, in this respect, research and development aid would be more appropriate.
ADESE meni, da je treba video igre obravnavati zlasti kot računalniške programe in ne kot avdiovizualne proizvode, da so stroški za proizvodnjo video iger v prvi vrsti tehnološki in ne umetniški ter da bi bila v tem smislu pomoč za raziskave in razvoj ustreznejša.
It also notes that the measure could have an adverse effect on competition and trade between Member States, and in particular on Spanish industry.
ADESE prav tako ugotavlja, da lahko ukrep negativno vpliva na konkurenco in trgovino med državami članicami ter zlasti na špansko industrijo.
Lastly, it emphasises the danger of a subjective assessment by the committee of experts responsible for applying the selection criteria as this could be a source of discrimination.
Končno, ADESE poudarja tveganje subjektivnega ocenjevanja s strani odbora strokovnjakov, pristojnega za uporabo meril za izbiro, kar lahko vodi v diskriminacijo.
FURTHER DETAILS PROVIDED AND CHANGES MADE BY THE FRENCH AUTHORITIES FOLLOWING THE INITIATION OF THE PROCEDURE
POJASNILA IN SPREMEMBE, KI SO JIH IZVEDLI FRANCOSKI ORGANI PO SPROŽITVI POSTOPKA
Following the initiation of the procedure and contacts with the Commission, the French authorities notified a certain number of details and changes as regards the tax credit scheme.
Po sprožitvi postopka in stikih s Komisijo so francoski organi nekoliko natančneje pojasnili in spremenili predlog davčnega dobropisa.
They confirmed that French permanent establishments of European undertakings could also qualify for the tax credit, irrespective of their legal status.
Potrdili so, da so lahko stalne francoske poslovne enote evropskih podjetij upravičene do davčnega dobropisa ne glede na njihovo pravno obliko.
As regards the criterion aimed at excluding ‘extremely violent’ games from the tax credit scheme, the French authorities also explained that the committee of experts responsible for identifying eligible games will base itself only on the existing pan-European classification system, PEGI [11], which describes in detail violent situations, and in particular extremely violent situations (‘18+’ video games).
Kar zadeva merilo, katerega cilj je iz upravičenosti do davčnega dobropisa izključiti „zelo nasilne igre“, so francoski organi pojasnili, da bo odbor strokovnjakov, odgovoren za izbiro upravičenih iger, uporabljal edini obstoječi vseevropski ocenjevalni sistem: sistem PEGI [11], ki natančno opredeljuje nasilno in zlasti zelo nasilno vsebino (video igre z oznako „18+“).
All games classified as ‘18+’ under the PEGI system will be excluded from the tax credit scheme.
Igre, ki na podlagi sistema PEGI prejmejo oznako „18+“, niso upravičene do davčnega dobropisa.
The French authorities have also made radical changes to the selection test.
Razen tega so francoski organi temeljito spremenili izbirni preskus.
While, to be eligible for the tax credit, a game must always have a development cost in excess of EUR 150000 and must not include pornographic or extremely violent sequences, a number of major changes have been made
Da bi bila igra upravičena do davčnega dobropisa, morajo biti njeni razvojni stroški še vedno večji od 150000 EUR, njena vsebina pa ne sme biti pornografska ali zelo nasilna, zato so bile uvedene pomembne spremembe.
The game must, from now on, be produced primarily with the help of European authors and creative collaborators.
Od zdaj je treba igro izdelati zlasti s sodelovanjem evropskih ustvarjalcev in produkcijskih sodelavcev.
From now on, the game must also obtain a maximum of 14 points (out of 22) on the basis of the criteria set out in the table below:
Razen tega morajo od zdaj igre doseči najmanj 14 točk (od 22) na podlagi meril iz naslednje tabele:
Number of points
Število točk
Heritage
Dediščina
maximum 4 points
Največ 4 točke
4 points
4 točke
The game is inspired by a film, an audiovisual work, a literary or artistic work or a European cartoon strip.
Igra temelji na filmu, avdiovizualnem delu, literarnem ali umetniškem delu ali evropskem stripu.
2 points
2 točki
Original creation
Izvirnost izdelave
maximum 2 points
Največ 2 točki
The game is an original creation (originality of scenario/creativity of the graphic and sound environment).
Igra je izvirno izdelana (izvirnost scenarija/ustvarjalno grafično in zvočno okolje).
from 0 to 2 points
0–2 točki
maximum 8 points
Največ 8 točk
The game is based on a narration.
Igra temelji na pripovedovanju.
3 points
3 točke
The artistic expenditure [12] accounts for more than 50 % of the production budget.
Umetniški stroški [12] presegajo 50 % proračuna za produkcijo.
The original version of the scenario (‘bible of the game’) is written in French.
Izvirna različica osnovnega načrta za igro je napisana v francoščini.
1 point
1 točka
The game is published in its original version in at least three official languages of the European Union.
Igra se v izvirni različici izda v vsaj treh uradnih jezikih Evropske unije.
The game deals with political, social or cultural issues of relevance to European citizens and/or reflects values specific to European societies.
Igra obravnava politično, socialno ali kulturno problematiko, ki je blizu evropskim državljanom in/ali izraža značilne vrednote evropske družbe.
European location of expenditure and nationality of creative collaborators
4. Evropski kraj nastanka stroškov in državljanstvo produkcijskih sodelavcev
maximum 5 points
Največ 5 točk
At least 80 % of the creative expenditure is located in the territory of the European Union.
Vsaj 80 % izdatkov za izdelavo nastane na ozemlju Evropske unije.
The game involves the participation of European creative collaborators.
Pri igri sodelujejo evropski produkcijski sodelavci.
from 0 to 4 points
0–4 točke
Editorial and technological innovation
Inovativnost na področju založništva in tehnologije
maximum 3 points
Največ 3 točke
The game includes between one and three innovations in the following six areas: man/machine interface, content generated by users, artificial intelligence, rendering, multiplayer interactivity and functionalities, narrative structure.
Igra vključuje eno do tri inovacije z naslednjih šestih področij: vmesnik človek/stroj, vsebina, ki jo ustvarjajo uporabniki, umetna inteligenca, poročilo, interaktivnost in način za več igralcev, pripovedovalna struktura.
from 0 to 3 points
0–3 točke
Maximum number of points available
Največje mogoče število točk
22 points
22 točk
As they were required to do so by the decision initiating the procedure, the French authorities have carried out simulations based on the video games produced in France in 2005-2006.
V skladu z zahtevo iz odločitve o sprožitvi postopka so francoski organi izvedli simulacije na podlagi video iger, izdelanih v Franciji v obdobju 2005–2006.
On the basis of the criteria described in that decision, the simulation indicates that 49 % of the games would have been eligible.
Na podlagi meril, opisanih v odločitvi o sprožitvi postopka, je simulacija pokazala, da bi bilo do davčnega dobropisa upravičenih 49 % iger.
On the basis of the new criteria described in recital 46,31 % of the video games would have been eligible.
Na podlagi novih meril, opisanih v uvodni izjavi (46), bi bilo upravičenih 31 % video iger.
As for the definition of eligible costs, the French authorities have extended the tax credit scheme to subcontractors, stating that subcontracting costs could be included in eligible costs up to an amount of EUR 1 million per project.
V zvezi z vprašanjem določitve upravičenih stroškov so francoski organi na eni strani davčni dobropis dali na voljo za podizvajanje in pojasnili, da se lahko stroški za podizvajanje vključijo v upravičene stroške do zgornje meje 1 milijona EUR na projekt.
They have also agreed no longer to fix ‘other operating expenditure’ (i.e. excluding personnel costs and depreciation) at a flat rate equal to 75 % of personnel expenditure but to include only the operating expenditure that can actually be imputed to the creation of eligible video games.
Na drugi strani so francoski organi odločili, da „drugih obratovalnih stroškov“ (tj. razen stroškov za osebje in nadomestil za amortizacijo) ne bodo pavšalno določili v višini 75 % izdatkov za osebje, ampak bodo upoštevali le obratovalne stroške, ki jih je mogoče dejansko pripisati izdelavi upravičenih video iger.
Lastly, the French authorities have undertaken to re-notify the scheme within four years of the date of its entry into force.
Končno, francoski organi so se zavezali, da bodo ta mehanizem na novo priglasili v največ štirih letih od datuma njegovega začetka veljavnosti.
ASSESSMENT OF THE MEASURE
OCENA UKREPOV
Classification as State Aid
Obstoj državne pomoči
Article 87(1) of the Treaty states: ‘Save as otherwise provided for in this Treaty, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the common market.’
Člen 87(1) Pogodbe ES določa: „Razen če ta pogodba ne določa drugače, je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva s skupnim trgom, kolikor prizadene trgovino med državami članicami.“
The measure under review in this decision consists of a tax credit that is set off against the corporation tax normally payable by beneficiaries.
Ukrep, ki ga obravnava ta odločba, vključuje davčni dobropis, ki se odšteje od davka na dohodek pravnih oseb, ki ga običajno plačujejo upravičenci.
There is, therefore, no doubt that this measure is granted through State resources.
Nobenega dvoma torej ni, da ima ta ukrep značilnosti državnega sredstva.