natgillin/translations-raw huggingface dataset:
In implementation of the above-mentioned commitment, Article 2 of Decree No 2007-958 of 15 May 2007 on the financial relations between the State and public sector bodies in the audiovisual communication sector (décret no 2007-958 du 15 mai 2007 relatif aux relations financières entre l’État et les organismes du secteur public de la communication audiovisuelle) takes up the wording of Article 53 of the Law of 30 September 1986, taking account ‘of the direct or indirect revenue derived from the public service mission’ and specifies that the cost of performance of the public service obligations is to be established by means of separate accounts.
V skladu s to zavezo je v členu 2 odloka št. 2007-958 z dne 15. maja 2007 o finančnih odnosih med državo in organizacijami v javnem avdiovizualnem sektorju povzeto besedilo člena 53 zakona z dne 30. septembra 1986, pri čemer se upoštevajo „neposredni in posredni prihodki iz opravljanja nalog javne službe“, in pojasnjeno, da se stroški izvajanja obveznosti javne službe določijo na podlagi ločenih računov.
Article 3 of the Decree provides for the obligation for France Télévisions and its subsidiaries to respect market conditions in all their commercial activities and for an external body to draw up an annual report on the performance of this obligation, forwarded to the competent Minister, the National Assembly and the Senate.
Člen 3 odloka določa, da morajo skupina France Télévisions in njene odvisne družbe spoštovati tržne pogoje pri vseh svojih komercialnih dejavnostih in da zunanja organizacija pripravi letno poročilo o izvajanju te obveznosti, ki ga predloži pristojnemu ministru, narodni skupščini in senatu.
The Commission has received and examined reports on the implementation of Articles 2 and 3 of the Decree relating to the financial years 2007 and 2008 (the reports drawn up under Article 3 of the Decree were certified, for 2007, by the auditors PriceWaterhouseCoopers and KPMG and, for 2008, by Cabinet Rise) and the draft report provided for under Article 2 for 2009.
Komisija je prejela in proučila poročili o izvajanju členov 2 in 3 odloka za poslovni leti 2007 in 2008 (poročili, pripravljeni na podlagi člena 3 odloka, so za leto 2007 potrdili revizorji družb PriceWaterhouseCoopers in KPMG in za leto 2008 revizorji družbe Cabinet Rise) ter osnutek poročila iz člena 2 za leto 2009.
New taxes planned under the reform of public broadcasting
Nova davka, predvidena v reformi javnih avdiovizualnih medijev
Law No 2009-258 of 5 March 2009 also amended the Tax Code to introduce new taxes on advertising and electronic communications.
Z zakonom št. 2009-258 z dne 5. marca 2009 je bil spremenjen tudi davčni zakonik, saj sta bila uvedena nova davka na oglaševanje in elektronske komunikacije.
Tax on advertising messages
Davek na oglasna sporočila
Title II of Part 1 of Book I of the General Tax Code henceforth contains a Chapter VIIf which introduces a tax payable by all television service editors established in France.
V naslovu II prvega dela knjige I splošnega davčnega zakonika je odslej poglavje VIIf, ki uvaja davek, za katerega so zavezani vsi izdajatelji televizijskih storitev s sedežem v Franciji.
The tax is based on the total amounts, exclusive of value added tax, paid by the advertisers for the broadcasting of their advertising messages to the taxable persons concerned or to the advertising managers, minus the amounts paid under the tax provided for in Article 302a KC of the General Tax Code, which is payable by television editors and distributors broadcasting audiovisual works eligible for support from the National Centre for Cinematography.
Davek se plača od vsote zneskov brez davka na dodano vrednost, ki jih zadevnim zavezancem ali službam za trženje oglasnega prostora plačajo oglaševalci za predvajanje njihovih oglasnih sporočil, od katere se odštejejo zneski davka, plačanega na podlagi člena 302a KC splošnega davčnega zakonika, za katerega so zavezani izdajatelji ali distributerji, ki predvajajo avdiovizualna dela, upravičena do pomoči Centre National de la Cinématographie (nacionalni kinematografski center).
These amounts are subject to a standard deduction of 4 %.
Ti zneski so predmet štiriodstotnega pavšalnega znižanja.
The tax is calculated by applying a rate of 3 % to the fraction of the total annual payments, exclusive of value added tax, relating to each television service, in excess of EUR 11 million.
Davek se izračuna tako, da se uporabi triodstotna stopnja za tisti del letnega zneska plačil brez davka na dodano vrednost, ki presega 11 milijonov EUR za vsako televizijsko storitev.
Nevertheless, for television service editors with a daily audience outside mainland France exceeding 90 % of their total audience, the total sums paid for the broadcasting of advertising messages destined for the European or world market, multiplied by the percentage of the audience obtained outside mainland France of the annual total audience, is deducted from the amount to be taken for the calculation of the tax.
Vendar se izdajateljem televizijskih storitev, ki imajo več kot 90 % vseh vsakodnevnih gledalcev zunaj metropolitanske Francije, znesek, ki se uporabi za izračun davka, zniža za zneske, plačane za predvajanje oglasnih sporočil, namenjenih evropskemu ali svetovnemu trgu, pomnožene z deležem gledalcev zunaj metropolitanske Francije glede na vse gledalce na letni ravni.
Tax on electronic communications
Davek na elektronske komunikacije
Title II of Part 1 of Book I of the General Tax Code henceforth contains a Chapter VIIg, which introduces a tax payable by all operators of electronic communications which provide a service in France and which have been the subject of a prior declaration to the electronic communications regulatory authority.
V naslovu II prvega dela knjige I splošnega davčnega zakonika je odslej poglavje VIIg, ki uvaja davek, za katerega so zavezani vsi operaterji elektronskih komunikacij, ki opravljajo storitev v Franciji in so oddali predhodno izjavo pri Autorité de régulation des communications électroniques (regulativni organ za elektronske komunikacije).
The tax is based on the amount, exclusive of value added tax, of the subscriptions and other amounts paid by users for electronic communications services provided by electronic communications operators, with the deduction of the amount of the depreciation charges entered in the accounts during the financial year for which the accounts have been closed, in respect of the year during which the tax has become due, where these charges relate to materials and equipment acquired by the operators, from the entry into force of the Law, to meet the requirements of the infrastructures and electronic communications networks established within national territory, with a depreciation period of at least 10 years.
Davek se plača od vsote naročnin in drugih zneskov brez davka na dodano vrednost, ki jih plačajo uporabniki za elektronske komunikacijske storitve, ki jih zagotavljajo operaterji elektronskih komunikacij, od katere se odšteje znesek amortizacije, knjižene v zaključenem poslovnem letu, za leto, v katerem davek zapade v plačilo, če se nanaša na material in opremo, ki so ju operaterji kupili po začetku veljavnosti zakona za potrebe infrastrukture in elektronskih komunikacijskih omrežij na nacionalnem ozemlju in za katera je amortizacijska doba vsaj deset let.
The tax is calculated by applying a rate of 0,9 % to the fraction of the assessment basis exceeding EUR 5 million.
Davek se izračuna tako, da se uporabi 0,9-odstotna stopnja za tisti del davčne osnove, ki presega 5 milijonov EUR.
REASONS HAVING TRIGGERED THE INITIATION OF THE PROCEDURE
RAZLOGI ZA ZAČETEK POSTOPKA
In its decision to initiate the formal investigation procedure, the Commission considered that the compensation planned from 2010 could constitute state aid within the meaning of Article 107(1) of the TFEU, the compatibility of which with the internal market under Article 106(2) of the TFEU should be examined in accordance with the principles and rules of application provided for in respect of public broadcasting services.
Komisija je v sklepu o začetku formalnega postopka preiskave menila, da bi lahko bilo nadomestilo, predvideno od leta 2010 dalje, državna pomoč v smislu člena 107(1) PDEU, katere združljivost z notranjim trgom na podlagi člena 106(2) PDEU je treba proučiti v skladu z načeli in pravili o uporabi, določenimi za storitve javne radiotelevizije.
As regards the existence of a public service activity with missions clearly defined by an official act and subject to appropriate control mechanisms, the Commission did not raise any doubts and concluded, as in its Decisions of December 2003, April 2005, July 2008 and September 2009, that the public service missions of France Télévisions are clearly defined in official acts emanating from or subscribed to by the French State, in accordance with the terms and conditions which provide for independent control of France Télévisions.
Komisija je v zvezi z obstojem dejavnosti javne službe, katere naloge so jasno opredeljene v uradnem aktu in za katero obstajajo ustrezni mehanizmi nadzora, ne da bi izrazila dvom, ugotovila tako kot v odločbah iz decembra 2003, aprila 2005, julija 2008 in septembra 2009, da so naloge javne službe skupine France Télévisions jasno opredeljene v uradnih aktih, ki jih je izdala ali sprejela Francoska republika, v skladu s pravili, ki določajo neodvisen nadzor nad skupino France Télévisions.
On the other hand, as regards the examination of the proportionality of the planned financial compensation in relation to the net cost of the public service activity, taking account moreover of the effects of the aid, the Commission expressed doubts on two issues, i.e.:
Vendar je Komisija pri proučitvi sorazmernosti predvidenega finančnega nadomestila glede na neto stroške dejavnosti javne službe, pri čemer je upoštevala učinke pomoči, izrazila dvom o dveh vprašanjih:
on the one hand, concerning a risk of overcompensation for the net public service costs for 2012 and, probably, for 2010 and 2011, although, for these years, the Commission did not possess such detailed information as that provided by the French authorities for 2009, and
po eni strani o tveganju za prekomerno nadomestilo neto stroškov javne službe za leto 2012 in verjetno za leti 2010 in 2011, čeprav za ta leta Komisija ni imela tako podrobnih informacij, kot so jih predložili francoski organi za leto 2009, in
on the other hand, concerning the possible existence of hypothecation of the revenues from the taxes on advertising and electronic communications to the aid to be paid to France Télévisions and, if such a link could be established, concerning the negative effects of such revenues and their compatibility with the Treaty, in particular in the context of taking stock of the competition aspects of the reform of the financing of France Télévisions, which was lacking.
po drugi strani o možnosti, da so prihodki iz davkov na oglaševanje in elektronske komunikacije vsebinsko povezani s pomočjo, ki se izplača skupini France Télévisions, in če bi bila taka povezava dokazana, o njihovih negativnih učinkih in združljivosti s Pogodbo, zlasti v okviru konkurenčne ocene reforme financiranja skupine France Télévisions, ki ni bila pripravljena.
Furthermore, the Commission drew the attention of the French authorities to the adoption on 2 July 2009 of its Communication on the application of State aid rules to public service broadcasting [9] (below: the ‘Broadcasting Communication’), which is applicable to aid notified from the time of its publication, and invited the French authorities to take account of this revised communication in their comments.
Poleg tega je Komisija francoske organe opozorila na sporočilo, ki ga je sprejela 2. julija 2009, o uporabi pravil o državni pomoči za storitve javne radiotelevizije [9] (v nadaljnjem besedilu: sporočilo o radioteleviziji), ki se od objave dalje uporablja za priglašeno pomoč, in jih pozvala, naj to revidirano sporočilo upoštevajo v svojih pripombah.
In its comments of 2 November 2009, the Société des auteurs et compositeurs dramatiques (SACD) drew the Commission’s attention to the importance of the binding obligations of France Télévisions to support heritage audiovisual creation.
Société des auteurs et compositeurs dramatiques (SACD) (društvo dramskih ustvarjalcev) v pripombah z dne 2. novembra 2009 Komisijo opozarja na pomen obveznosti, ki jo ima skupina France Télévisions, da podpira ustvarjanje avdiovizualne dediščine.
This importance was increased at the end of 2008 by an interprofessional agreement, which would be integrated into a future agreement in respect of objectives.
Ta pomen se je konec leta 2008 utrdil z medpanožnim sporazumom, ki naj bi bil vključen v prihodnjo pogodbo o ciljih.
The Fédération Française des Télécommunications et des Communications Électroniques (FFTCE), in its comments of 30 October 2009, in which it is joined by Iliad, a non-member of the FFTCE, considers that the discontinuance of commercial advertising does not contribute, as such, to the public service mission of France Télévisions.
Fédération Française des Télécommunications et des Communications Électroniques (FFTCE) (francoska zveza za telekomunikacije in elektronske komunikacije) v pripombah z dne 30. oktobra 2009, ki se jim pridružuje družba Iliad, ki ni članica FFTCE, meni, da ukinitev komercialnega oglaševanja sama po sebi ne prispeva k nalogi javne službe, ki jo opravlja skupina France Télévisions.
Since advertising is not an integral part of this mission, any grant aiming solely to compensate for lost earnings without regard for the reality of the mission would inherently be state aid, contrary to Articles 106(2) and 107 of the TFEU.
Ker oglaševanje ni sestavni del te naloge, bi bila kakršna koli pomoč, katere namen bi bil samo nadomestiti izpad prihodka ne glede na resničnost naloge, per se državna pomoč v nasprotju s členom 106(2) in členom 107 PDEU.
This compensation must cover costs specific to the public service, which must be reflected in separate accounts.
To nadomestilo mora pokrivati stroške javne službe, ki morajo biti prikazani v ločenih računih.
However, the amount of the grant seems to have been fixed for the coming years on the basis of the estimate of the loss of commercial revenues which, on a market which has deteriorated, seriously distorts competition with the private broadcasters.
Vendar se zdi, da je znesek pomoči za prihodnja leta določen na podlagi ocene izgube komercialnih prihodkov, kar na izkrivljenem trgu resno izkrivlja konkurenco z zasebnimi radiotelevizijami.
Whereas the total turnover from advertising of France Télévisions in an eroded market would undoubtedly not have reached EUR 500 million, the French authorities have committed to pay EUR 450 million in 2009 as a consideration solely for the ban on advertising after 20:00.
Čeprav skupni prihodki od oglaševanja skupine France Télévisions na izkrivljenem trgu gotovo ne bi dosegli 500 milijonov EUR, so se francoski organi zavezali izplačati 450 milijonov EUR v letu 2009 samo kot nadomestilo za ukinitev oglaševanja po dvajseti uri.
In the future, the grant revenue would also be well above the advertising revenues which would have been obtained without the reform.
V prihodnosti naj bi bili prihodki iz pomoči dosti višji od prihodkov iz oglaševanja, ki bi bili ustvarjeni, če reforme ne bi bilo.
As regards the mission of service in the general economic interest, the FFTCE notes that the obligations incumbent upon France Télévisions, as a member of the European Broadcasting Union (EBU), already exist via the latter’s statutes and would be applicable without the obligations laid down in French law.
FFTCE v zvezi z opravljanjem storitve splošnega gospodarskega pomena opozarja, da so obveznosti, ki jih ima skupina France Télévisions kot članica Evropske zveze za radiodifuzijo (EBU) na podlagi statuta te zveze, obstajale pred obveznostmi iz francoskega zakona in naj bi se uporabljale ne glede na slednje.
The constraints, which for that matter are vague, imposed by law, would not be substantially different from those deriving from the EBU statutes, to which TF1 and Canal + are also subject as members, so a compensatory grant under the law must be termed as state aid.
Omejitve, ki jih nalaga zakon in so poleg tega nejasne, naj ne bi bile bistveno drugačne od omejitev, ki izhajajo iz statuta EBU in ki jih morata TF1 in Canal + kot članici spoštovati, tako da je treba pomoč v obliki nadomestila na podlagi zakona opredeliti kot državno pomoč.
The FTTCE considers, finally, that the new turnover tax imposed on the operators of electronic communications, introduced by the reform of public broadcasting, is allocated to the financing of France Télévisions.
FTTCE nazadnje meni, da je novi davek na promet operaterjev elektronskih komunikacij, uveden z reformo javnih avdiovizualnih medijev, namenjen financiranju skupine France Télévisions.
Apart from the earmarking affirmed in the declarations by the authorities, variations in its assessment basis and in its rate cause variations in the amount of the grant.
Poleg vsebinske povezave, ki jo potrjujejo izjave organov, bodo nihanja v davčni osnovi in spremembe njegove stopnje povzročili, da se bo spreminjal znesek pomoči.
The introduction of such a tax is in violation of Article 12 of Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services [10] since Member States may not impose any turnover tax on operators other than those provided for there.
Vendar je uvedba takega davka v nasprotju s členom 12 Direktive 2002/20/ES Evropskega parlamenta in Sveta z dne 7. marca 2002 o odobritvi elektronskih komunikacijskih omrežij in storitev [10], ker države članice operaterjem ne morejo naložiti drugih davkov na promet, razen tistih, ki so določeni v tem členu.
In its comments of 2 November 2009, the Association des chaînes privées considers that the poor management of France Télévisions, many examples of which have been pointed out by the Court of Auditors, aggravates the inflationary effect found on the market for programme production and the purchase of rights.
Association des chaînes privées (združenje zasebnih televizij) v pripombah z dne 2. novembra 2009 meni, da je slabo vodenje skupine France Télévisions, katerega številne primere je navedlo računsko sodišče, še poslabšalo inflacijski učinek, ugotovljen na trgu produkcije programov in odkupa pravic.
In the absence of cost accounting, the failure to control costs creates uncertainties as regards the determination of the cost of the public service missions to be financed, with a serious risk of overcompensation.
Brez stroškovnega računovodstva neobvladovanje stroškov povzroči negotovost glede določitve stroškov nalog javne službe, ki jih je treba financirati, z resnim tveganjem za prekomerno nadomestilo.
Since various signs point to the new broadcasting tax being allocated to France Télévisions, its destination for the state budget is intended only to enable it to escape Commission control.
Ker več indicev kaže, da bo novi avdiovizualni davek dodeljen skupini France Télévisions, so ta sredstva dodeljena v državni proračun samo zato, da se izognejo nadzoru Komisije.
The competitors of France Télévisions are hereby forced to finance the aid, creating a distortion aggravated by the inadequate differentiation between the programmes of the various old channels.
To zavezuje konkurente skupine France Télévisions, da financirajo pomoč, kar ustvarja izkrivljanje, ki poslabšuje nezadostno razliko med različnimi programi prvotnih televizij.
In its comments of 2 November 2009, the European Broadcasting Union (EBU) stresses the necessarily forward-looking nature of any multiannual estimate of the costs and revenues of the public broadcaster submitted by France.
(49) Evropska zveza za radiodifuzijo (EBU) v pripombah z dne 2. novembra 2009 poudarja, da so vse večletne ocene stroškov in prihodkov javne radiotelevizije, ki jih je predložila Francija, nujno usmerjene v prihodnost.
These estimates must ensure the long-term financial visibility which the operator must have to guarantee continuity of service in complete independence.
Te ocene morajo zagotoviti dolgoročen finančni pregled, ki ga operater potrebuje za neodvisno zagotavljanje kontinuitete storitve.
It is ex post mechanisms which must ensure the correction of any forecasting errors.
Naknadni mehanizmi morajo zagotoviti popravek morebitnih odstopanj od napovedi.
The Commission decision must be based on the ex ante calculation parameters and on these mechanisms, without imposing constraints on the actual amount of compensation in the future by validating only the cost and revenue estimates. Failing this, the Commission would be establishing and monitoring the annual amounts of an aid scheme, rather than the scheme itself.
Odločba Komisije se mora nanašati na parametre za predhodni izračun in na te mehanizme, ne da bi dejanski znesek prihodnjega nadomestila omejila tako, da bi potrdila samo zneske ocenjenih stroškov in prihodkov, brez česar bi Komisija določala in nadzorovala letne zneske sistema pomoči, ne pa samega sistema.
The EBU also expresses its concern that the Commission seeks to know the estimated amount obtained from synergies and efficiency gains for the years to come, since the efficiency with which a service of general economic interest is performed lies outside the control of the Commission pursuant to Article 106(2) of the TFEU.
EBU tudi skrbi, da želi Komisija izvedeti, kakšen je ocenjeni znesek sinergij in večje učinkovitosti za prihodnja leta, ker ne nadzoruje učinkovitosti opravljanja storitve splošnega gospodarskega pomena na podlagi člena 106(2) PDEU.
In its comments of 2 November 2009, the Association of Commercial Television in Europe (ACT) declares itself in favour of France’s decision to undertake a substantial reduction in the commercial advertising of its public broadcaster.
Združenje komercialnih televizij (ACT) v pripombah z dne 2. novembra 2009 izjavlja, da podpira odločitev Francoske republike, da znatno zmanjša komercialno oglaševanje na svoji javni radioteleviziji.
The ACT notes that two conditions laid down by the Altmark [11] case-law are not satisfied in this case, which means that the planned budgetary contribution constitutes aid.
ACT opozarja, da pogoja, določena v sodni praksi Altmark [11], v tem primeru nista izpolnjena, tako da je predvideni proračunski prispevek državna pomoč.
However, the ACT considers that if the system of financing the aid by means of a tax levied on the advertising revenues of competitors is considered as being in conformity with Union law, the benefits from the withdrawal from the market would be greatly reduced, while such a system could, in certain respects, introduce more distortions than the traditional dual public and commercial financing systems.
Vendar ACT ocenjuje, da če bi se sistem financiranja pomoči iz davka od prihodkov iz oglaševanja konkurentov štel za skladnega s pravom Unije, bi se koristi umika s trga zelo zmanjšale, ker bi tak sistem z nekaterih vidikov lahko uvedel več izkrivljanja kot tradicionalni sistemi z dvojnim, javnim in komercialnim, financiranjem.
The ACT considers that the public service obligations of France Télévisions have not undergone any fundamental change since 1994 and remained similar to the obligations of other private broadcasters.
ACT meni, da se obveznosti javne službe, ki jo opravlja France Télévisions, niso bistveno spremenile od leta 1994 in so ostale podobne obveznostim drugih zasebnih televizij.
Likewise the estimates of compensation for the loss of advertising revenues up to 2012 are vague and do not take account of the reduction in investment costs relating to this or the possible reduction in the costs of programming, which is less subject to the constraints of the advertisers, or the anticipated gains from synergies.
Poleg tega so ocene nadomestila za izgubo prihodkov iz oglaševanja do leta 2012 nejasne in ne upoštevajo ne zmanjšanja z njimi povezanih investicijskih stroškov, ne mogočega znižanja stroškov pripravljanja programov, manj podvrženega zahtevam oglaševalcev, ne pričakovanih koristi od sinergij.