natgillin/translations-raw huggingface dataset:
The measure is designed to reduce the production costs of beneficiaries and clearly constitutes an advantage that is also selective in so far as only video game manufacturers are eligible.
Namen tega ukrepa je zmanjšanje proizvodnih stroškov v upravičenih podjetjih in očitno pomeni prednost, ki je selektivna, če je do ukrepa upravičen le sektor za proizvodnjo video iger.
It constitutes, therefore, a selective advantage that could distort competition within the meaning of Article 87(1) of the Treaty.
Ta ukrep torej pomeni selektivno prednost, ki lahko povzroči izkrivljanje konkurence v smislu člena 87(1) Pogodbe ES.
In addition, according to the information on market shares which has been provided by the French authorities and is available only for video game publishers, the leading three French video game publishers, namely Ubisoft, Atari and VU Games, accounted for 6,4 %, 3,5 % and 4,4 % respectively of the corresponding market in 2005, which is made up of the United Kingdom, Germany, France, Spain and Italy.
Razen tega so bili v skladu z informacijami o tržnih deležih, ki so jih predložili francoski organi in so na voljo le za založnike video iger, deleži treh največjih francoskih založnikov video iger, to so Ubisoft, Atari in VU Games, na založniškem trgu za video igre, ki so ga leta 2005 sestavljali Združeno kraljestvo, Nemčija, Francija, Španija in Italija, 6,4 %, 3,5 % oziroma 4,4 %.
The studios in France, for which the measure is intended, account for only a small proportion of the turnover of these publishers (25 % in the case of Ubisoft, 10 % in the case of Atari and 2 % in the case of VU Games).
Studii s sedežem v Franciji, ki jim je ukrep namenjen, so le malo prispevali k prometu teh založnikov (25 % za Ubisoft, 10 % za Atari in 2 % za VU Games).
They nevertheless represent a not-insignificant proportion of these publisher’s market shares in the five Member States mentioned.
Kljub temu pomenijo pomemben delež na trgu teh založnikov v navedenih petih državah članicah.
The measure clearly has an impact on intra-Community trade.
Jasno je, da ukrep vpliva na trgovino znotraj Skupnosti.
In the light of the foregoing, it has to be concluded that the measure in question constitutes State Aid within the meaning of the Treaty.
Ob upoštevanju navedenih ugotovitev je treba zaključiti, da je zadevni ukrep državna pomoč v smislu Pogodbe ES.
On 31 January 2007, when the draft law on modernisation of television broadcasting and on the television of the future was debated, the French Parliament adopted the draft article introducing the tax credit, which had been notified to the Commission and on the basis of which the Commission had initiated the investigation procedure.
Francoski parlament je 31. januarja 2007 med razpravo o osnutku zakona o posodobitvi televizijskega oddajanja in prihodnosti televizije sprejel osnutek člena, ki uvaja davčni dobropis in se je priglasil Komisiji, ki je na podlagi tega člena sprožila postopek preiskave.
The Law was published in the Journal Officiel on 7 March 2007.
To besedilo zakona je bilo objavljeno v Uradnem listu7. marca 2007.
However, the French authorities confirmed that the implementing decrees would not be adopted before the Commission had taken its final decision.
Vendar so francoski organi potrdili, da se odloki o izvajanju ne bodo sprejeli pred končno odločitvijo Komisije.
The Commission can conclude, therefore, that the aid measure has not been implemented and that the French authorities have thus complied with their obligations under Article 88(3) of the Treaty.
Komisija torej ugotavlja, da se ukrep pomoči ni izvedel in da so francoski organi upoštevali svoje obveznosti na podlagi člena 88(3) Pogodbe ES.
The French authorities also undertook to amend the draft law and the draft implementing decrees in order to introduce the changes indicated in Section 5.
Razen tega so se francoski organi zavezali, da bodo spremenili besedilo zakona in osnutkov odloka o izvajanju zaradi vključitve sprememb iz oddelka 5.
First, acting in accordance with the principle established by the Court in Matra [13], the Commission must ensure that the conditions governing access to the tax credit do not contain any clauses that contravene the provisions of the Treaty in fields other than State Aid and in particular that they do not contain any discrimination on the ground of nationality.
Na podlagi načela, ki ga je Sodišče utemeljilo v sodbi Matra [13], mora Komisija zlasti preveriti, da pogoji za dostop do davčnega dobropisa ne vključujejo nobene klavzule, ki bi bila v nasprotju z določbami Pogodbe ES na področjih, ki ne spadajo pod državne pomoči, ter da ne pomenijo diskriminacije na podlagi državljanstva.
It should be noted here that the measure does not contain any restriction as to the nationality of the personnel employed or the location of the eligible expenditure.
V zvezi s tem je treba poudariti, da ukrep ne vključuje nobene omejitve glede državljanstva zaposlenega osebja ali kraja nastanka upravičenih stroškov.
The French authorities have included subcontracting expenditure in eligible costs to the extent of EUR 1 million and have confirmed that this expenditure was eligible, irrespective of whether the subcontractor was established in France or in another Member State.
Francoski organi so med upravičene stroške uvrstili izdatke za podizvajanje do zgornje meje 1 milijona EUR in potrdili, da so ti izdatki upravičeni ne glede na to, ali ima podizvajalsko podjetje sedež v Franciji ali drugi državi članici.
The scheme is open to video game manufacturers established in France, including permanent French establishments of European undertakings, as the French authorities confirmed in the comments they submitted following the decision to initiate the procedure.
Ukrep je na voljo podjetjem za proizvodnjo video iger s sedežem v Franciji, vključno s stalnimi francoskimi poslovnimi enotami evropskih podjetij, kot so francoski organi potrdili v pripombah, sestavljenih na podlagi odločitve o sprožitvi postopka.
The Commission takes the view that, in the light of French tax rules, restricting the tax credit to undertakings thus defined is inherent in the condition of being a taxable person in France for the purposes of corporation tax and is, therefore, justified by the tax nature of the aid measure.
Komisija meni, da je omejevanje upravičenosti do davčnega dobropisa na tako opredeljena podjetja ob upoštevanju francoskih davčnih predpisov združljivo s pogojem obveznosti davka na dohodek pravnih oseb v Franciji in je torej utemeljeno z davčno naravo ukrepa pomoči.
The Commission can conclude, therefore, that the aid measure does not infringe the provisions of the Treaty in areas other than State Aid.
Komisija torej ugotavlja, da ukrep pomoči ne krši določb Pogodbe ES na področjih, ki ne spadajo pod državne pomoči.
Second, regarding the compatibility of the measure with the Community State Aid rules, the Commission notes that the French authorities notified the measure under Article 87(3)(d) of the Treaty.
Drugič, kar zadeva združljivost ukrepa s pravili Skupnosti na področju državnih pomoči, Komisija ugotavlja, da so francoski organi priglasili ukrep na podlagi člena 87(3)(d) Pogodbe ES.
As the Commission indicated in its decision to initiate the procedure, the compatibility of this measure with that Article should be examined on the basis of the following questions:
Kot je navedla Komisija v svoji odločitvi o sprožitvi postopka, je treba preučiti združljivost tega ukrepa z navedenim členom na podlagi naslednjih vprašanj:
Is the measure geared to achieving a genuine objective of promoting culture?
Ali je pospeševanje kulture dejanski cilj ukrepa?
Is the measure designed in such a way as to achieve its cultural objective?
Ali je ukrep zasnovan za doseganje svojega kulturnega cilja?
In particular:
In zlasti:
Is it an appropriate instrument or are there other, more appropriate instruments?
Ali je ukrep ustrezen instrument ali obstajajo drugi primernejši instrumenti?
Does it have a sufficient incentive effect?
Ali je njegov spodbujevalni učinek ustrezen?
Is it proportional?
Ali je sorazmeren?
Could the same result not be achieved with less aid?
Ali bi lahko enak rezultat dosegli z manj pomoči?
Are the distortions of competition and the effects on trade limited in such a way that the overall aid assessment is positive?
Ali so izkrivljanje konkurence in vplivi na trgovino omejeni, tako da je splošni rezultat pomoči pozitiven?
Existence of a cultural objective
Obstoj kulturnega cilja
On the general question as to whether video games can be regarded as cultural products, the Commission would note that Unesco recognises the video game industry as a cultural industry and the role it plays in the field of cultural diversity [14].
Komisija na splošno vprašanje, če se lahko video igre obravnavajo kot kulturni proizvodi, odgovarja, da UNESCO industriji video iger priznava značaj kulturne industrije in vlogo na področju kulturne raznolikosti [14].
It also takes note of the arguments put forward by certain third parties and by the French authorities, and in particular those according to which video games can act as a vehicle for images, values and themes that reflect the cultural environment in which they are created and may act on the ways of thinking and the cultural references of users, especially among young people.
Komisija upošteva tudi argumente nekaterih tretjih strank in francoskih organov, zlasti argumente, da lahko video igre prenašajo podobe, vrednote in teme, ki izražajo kulturno okolje, v katerem nastajajo, ter da lahko vplivajo na način mišljenja in kulturne reference uporabnikov, zlasti mlajših starostnih skupin.
It would also note in this connection that Unesco has adopted the Convention on the Protection and Promotion of the Diversity of Cultural Expressions [15].
V tem smislu Komisija izpostavlja, da je UNESCO sprejel Konvencijo o varovanju in spodbujanju raznolikosti kulturnih izrazov [15].
In addition, the Commission takes note of the increasingly wide dissemination of video games among the different age categories and socio-professional categories as well as among men and women.
Komisija med drugim upošteva tudi vse večje razširjanje video iger v različnih starostnih skupinah in družbeno-poklicnih kategorijah ter pri moških in ženskah.
It transpires that the main objective of video games is to provide interactive entertainment, as stressed by the ISFE.
Zdi se, da je glavni cilj video iger interaktivna zabava, kot poudarja ISFE.
However, this does not prevent certain video games from also having a cultural dimension, as in the case of certain theatrical forms where interaction with the public also takes place.
Vendar lahko imajo nekatere video igre tudi kulturno razsežnost, kot v primeru nekaterih gledaliških oblik, pri katerih je prisotna tudi interakcija z javnostjo.
Similarly, the fact that video games can be regarded as software rather than as audiovisual products in no way affects the fact that some of them can also be regarded as cultural products within the meaning of Article 87(3)(d) of the Treaty.
Prav tako tudi dejstvo, da se lahko video igre obravnavajo zlasti kot programska oprema in ne kot avdiovizualni proizvodi, na noben način ne vpliva na dejstvo, da je mogoče nekatere igre obravnavati tudi kot kulturne proizvode v smislu člena 87(3)(d) Pogodbe ES.
It has to be concluded, therefore, that certain video games may constitute cultural products [16].
Zato je treba zaključiti, da so lahko nekatere video igre kulturni proizvodi [16]. To je bilo izrecno navedeno tudi v odločitvi o sprožitvi postopka.
The Commission would also note that, like any derogation from the general rule spelt out in Article 87(1), the derogation in Article 87(3)(d), must be interpreted in a restrictive fashion.
Komisija prav tako ugotavlja, da je treba odstopanje od člena 87(3)(d), tako kot vsa odstopanja od splošnega pravila iz člena 87(1), razlagati omejevalno.
And so for the production of cinematographic and audiovisual works, the Commission communication to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions on certain legal aspects relating to cinematographic and other audiovisual works states that, for this derogation to apply, ‘Each Member State must ensure that the content of the aided production is cultural according to verifiable national criteria (in compliance with the application of the subsidiarity principle)’ [18].
Zato za sektorje za proizvodnjo kinematografskih in avdiovizualnih del Sporočilo Komisije Svetu, Evropskemu parlamentu, Ekonomsko-socialnemu svetu in Odboru regij o nekaterih pravnih vidikih v zvezi s kinematografskimi in drugimi audiovizualnimi deli določa, da mora za uporabo tega odstopanja „vsaka država članica zagotoviti, da ima produkcija, za katero se prejema pomoč, kulturno vsebino na podlagi preverljivih nacionalnih meril (v skladu z načelom subsidiarnosti)“ [18].
This principle must be applied in the present case and it should, therefore, be ascertained that the French authorities have drawn up verifiable national criteria for ensuring that the video games eligible for the tax credit have a cultural content.
To načelo je treba uporabiti v zadevnem primeru, zato je treba preveriti, ali so francoski organi pripravili preverljiva nacionalna merila za zagotovitev, da imajo video igre, upravičene do davčnega dobropisa, kulturno vsebino.
It is precisely because it had doubts about the criteria initially applied by the French authorities that the Commission initiated the investigation procedure in respect of the tax credit.
Komisija je sprožila postopek preiskave davčnega dobropisa prav zaradi dvomov glede meril, ki so jih sprva uporabljali francoski organi.
The new selection test should, therefore, be examined in order to check whether it is consistent with the principle set out in recital 65.
Zato je treba analizirati novi izbirni preskus za ugotovitev, ali je v skladu z načelom iz uvodne izjave (65).
To be eligible, a video game must obtain at least 14 out of 22 points.
Da bi bila video igra upravičena do davčnega dobropisa, mora doseči vsaj 14 od 22 točk.
In line with the reasoning applied by the Commission in its Decision of 22 November 2006 concerning State Aid N 461/2005 (the UK Film Tax Incentive decision) [19], it is necessary to identify among the different criteria involved in the selection test those that can be regarded as relevant when it comes to assessing the cultural content of video games and to ensure that the number of points attached to these criteria is sufficient to ensure that the content of eligible video games can be regarded as cultural within the meaning of Article 87(3)(d) of the Treaty.
V skladu z argumenti Komisije iz Odločbe z dne 22. novembra 2006 o državni pomoči N 461/05 (v nadaljevanju „odločba o davčnih olajšavah za film v Združenem kraljestvu“) [19] je treba med različnimi merili, ki sestavljajo izbirni preskus, izbrati ustrezna merila za ocenjevanje kulturne vsebine video iger in preverjanje, ali je število točk, pripisano tem merilom, ustrezno za zagotovitev, da je mogoče vsebino upravičenih video iger obravnavati kot kulturno v smislu člena 87(3)(d) Pogodbe ES.
The first part of the test contains two criteria relating to heritage and may be regarded as having a cultural content.
Prvi del preskusa vključuje dve merili v zvezi z dediščino in mogoče je sklepati, da ima kulturno vsebino.
This is clearly the case with the criterion for which four points are awarded if the game is an adaptation of a recognised work of Europe’s historical, artistic or scientific heritage.
To je očitno v primeru merila, na podlagi katerega se dodelijo štiri točke, če je igra priredba priznane stvaritve evropske zgodovinske, umetnostne in znanstvene dediščine.
The criterion for which two points are awarded if the game takes its inspiration from a film, an audiovisual, literary or artistic work or a European cartoon strip has a less pronounced cultural content since it depends on the cultural level of the work on which the video game draws.
Kulturna vsebina merila, na podlagi katerega se dodelita dve točki, če igra temelji na filmu, avdiovizualnem, literarnem ali umetniškem delu ali evropskem stripu, je manjša, ker je odvisna od kulturne ravni dela, ki je podlaga video igre.
This is, however, reflected in the smaller number of points attached to this criterion, which is therefore proportional and can consequently be accepted.
To izraža tudi nižje število točk, ki so na voljo za to merilo, ki je torej sorazmerno in ga je mogoče ohraniti.
The second part of the test awards up to two points depending on the originality of the video game.
Drugi del preskusa omogoča dodelitev največ dveh točk glede na izvirnost video igre.
Account is taken of the scenario and of the creativity of the graphic and sound environment.
Upoštevajo se izvirnost scenarija ter ustvarjalno grafično in zvočno okolje.
It transpires that the creativity in audiovisual products is generally regarded as an important aspect of products with a cultural content.
Zdi se, da se ustvarjalnost pri avdiovizualnih proizvodih na splošno obravnava kot pomemben element proizvodov s kulturno vsebino.
Moreover, creativity is an essential part of the definition of cultural expressions given in the Unesco Convention on the Protection and Promotion of the Diversity of Cultural Expressions [20].
Razen tega je ustvarjalnost bistveni element opredelitve kulturnih izrazov iz Unescove Konvencije o varovanju in spodbujanju raznolikosti kulturnih izrazov [20].
Furthermore, use of the criterion of ‘original creation’ is advocated by the Conseil supérieur de la propriété littéraire et artistique (CSPLA) in France in order to distinguish a multimedia work from software [21].
Razen tega uporabo merila „izvirnosti izdelave“ priporoča tudi Višji svet za literarno in umetniško lastnino, da se razlikujejo multimedijska dela in programska oprema [21].
Lastly, the simulation carried out by the French authorities also shows that this is a genuinely selective criterion since only 13 video games out of the 74 manufactured in France in 2005 and 2006 were awarded one or two points.
Razen tega simulacija, ki so jo izvedli francoski organi, dokazuje, da je to merilo dejansko selektivno, ker je le 13 od 74 video iger, izdelanih v Franciji leta 2005 in leta 2006, prejelo eno do dve točki.
This is a reflection of the effectiveness of this criterion in achieving the cultural objective being pursued.
To dokazuje učinkovitost tega merila za doseganje zastavljenega kulturnega cilja.
The third part of the test is entitled ‘cultural content’.
Naslov tretjega dela preskusa je „kulturna vsebina“.
The criterion which awards three points to video games based on a narration can be regarded as a cultural criterion: it requires the video game to be based on a scenario and a story, thereby excluding pure simulation games (e.g. sport or combat games), the cultural nature of which would be debatable.
Merilo, na podlagi katerega se dodelijo tri točke za video igre, ki temeljijo na pripovedovanju, je mogoče obravnavati kot kulturno: pomeni, da video igra temelji na scenariju in zgodbi, kar izključuje simulacijske igre (na primer športne ali borilne igre), katerih kulturni značaj je vprašljiv.
Preference can thus be given here to video games which are closer to films and the cultural content of which thus seems more evident.
To omogoča dajanje prednosti video igram, ki so bolj podobne filmom in katerih kulturna vsebina je očitnejša.
The criterion that awards two points to video games with a production budget 50 % of which is devoted to artistic expenditure may also be regarded as a relevant cultural criterion in that it is an indication of the special importance attached in the production of a video game to the design, scenario, dialogue and music, which are important aspects of any conclusion to the effect that, overall, a video game has a cultural content.
Tudi merilo, na podlagi katerega se dodelita dve točki za video igre, pri katerih se 50 % proračuna za produkcijo namenja umetniškim stroškom, se lahko obravnava kot ustrezno kulturno merilo: dejansko kaže na poseben pomen, ki se med izdelavo video iger namenja obliki, scenariju, dialogu in glasbi, ki so pomembni elementi, na podlagi katerih lahko sklepamo, da ima video igra kot celota kulturno vsebino.
With such a criterion, therefore, preference can be give to such games as opposed to those that are more technical, such as sports games or games of pure simulation, where the cultural aspect is less evident.
Takšno merilo torej omogoča dajanje prednosti tem igram pred bolj tehničnimi igrami, kot so športne ali simulacijske igre, pri katerih je kulturni vidik manj očiten.
The aforementioned Unesco Convention also refers to the artistic dimension when defining cultural content [22].
Unescova Konvencija o varovanju in spodbujanju raznolikosti kulturnih izrazov v opredelitvi kulturne vsebine navaja tudi umetniški vidik [22].
ISFE has expressed doubts that 50 % of a game’s production expenditure can be artistic in nature, stressing that software expenditure generally accounts for 70 % of production costs.
ISFE je izrazil dvome, da lahko umetniški stroški dosegajo 50 % izdatkov za produkcijo igre, in poudaril, da na splošno 70 % stroškov produkcije sestavljajo izdatki za programsko opremo.
This argument does not call into question but, on the contrary, would reinforce the validity of the criterion in so far as it would provide confirmation that this criterion makes for a stricter selection of video games.
Ta argument ne ogroža veljavnosti merila, ampak jo celo krepi, če bi se potrdilo, da to merilo omogoča strožji postopek izbire video iger.
In any event, the Commission would note that the difference between the figures provided by ISFE and the assertion by the French authorities that certain games can be characterised by artistic expenditure that accounts for more than 50 % of production costs can be explained by the different types of expenditure included.
Komisija v vsakem primeru ugotavlja, da je mogoče razliko med podatki ISFE in priznanjem francoskih organov, da lahko pri nekaterih igrah umetniški stroški presegajo 50 % stroškov produkcije, pojasniti z različnimi vrstami upoštevanih izdatkov.
For instance, expenditure eligible for the tax credit corresponds only to the expenditure on conception and creation.
Tako izdatki, upravičeni do davčnega dobropisa, ustrezajo le stroškom za zasnovo in izdelavo.
It does not include all the production expenditure and excludes, for example, expenditure on debugging and downstream testing, and this might have the effect of increasing the share of artistic expenditure.
Ne vključujejo vseh izdatkov za produkcijo ter izključujejo na primer izdatke za odpravljanje napak in preskuse na koncu proizvodne verige, kar lahko povzroči večji delež umetniških stroškov.
It should also be pointed out that the French authorities provided precise examples of detailed budgets for video game manufacturing which show clearly that artistic expenditure may account for the bulk of expenditure.
Razen tega je treba poudariti, da so francoski organi predložili jasne primere podrobnih proračunov za proizvodnjo video iger, ki jasno kažejo, da lahko umetniški stroški dosežejo večinski delež.
This is also corroborated by the comments from certain third parties, including APOM, which stresses that the creative features of a video game nowadays play a preponderant and substantial part in the works concerned and that the technological and software features are simply tools at the service of these creative features and, on average, account for only a small proportion of the cost price.
To potrjujejo tudi pripombe nekaterih tretjih strank, kot je APOM, ki poudarja, da so elementi ustvarjalnosti pri video igrah danes odločilni in pomembni elementi del ter da so tehnološki elementi in programska oprema le orodje za te elemente ustvarjalnosti in običajno sestavljajo le manjši delež proizvodnih stroškov.
Lastly, the Commission notes that so-called software expenditure can fluctuate with the console cycles and may indeed be higher at the beginning of a cycle.
Na koncu Komisija ugotavlja, da se lahko navedeni izdatki za programsko opremo spreminjajo glede na življenjski cikel konzole in so lahko na začetku tega cikla dejansko višji.