natgillin/translations-raw huggingface dataset:
First, the Commission has to calculate the net cost of the public service mission entrusted to TV2 and verify whether or not this cost has been overcompensated compared with TV2’s needs in order to fulfil its public service tasks.
Komisija mora najprej izračunati neto stroške mandata za javno radijsko in televizijsko oddajanje, poverjenega TV2, in preveriti, ali so se ti stroški prekomerno nadomestili v primerjavi s potrebami TV2, da bi izpolnila svoje naloge javne službe.
Second, the Commission has to analyse TV2’s behaviour in the advertising market.
Komisija mora nato analizirati ravnanje TV2 na oglaševalskem trgu.
The 2001 Broadcasting Communication points out that, if a drop in revenue were covered by State aid, a public service broadcaster might be tempted to depress its prices for advertising or other commercial activities on the market so as to reduce competitors’ revenue.
Sporočilo o oddajanju iz leta 2001 poudarja, da bi izvajalca storitve javne radiotelevizije pokrivanje nižjega prihodka z državno pomočjo lahko zavedlo k znižanju cen za oglaševanje ali druge komercialne dejavnosti na trgu, ki niso javne storitve, da bi s tem zmanjšal prihodek konkurentov.
The Commission therefore considers that whenever a public service broadcaster undercuts prices in its non-public service activities below what is necessary to recover the stand-alone costs that an efficient commercial operator in a similar situation would normally have to recover, this indicates that overcompensation of the public service obligations has occurred.
Komisija zato meni, da kadar izvajalec javnih storitev radiotelevizije zniža cene dejavnosti, ki niso javne storitve, pod mejo, potrebno za povračilo neodvisnih stroškov, ki bi jih moral v podobnem položaju običajno nadomestiti uspešen komercialni operater, to kaže na obstoj prekomernega nadomestila obveznosti iz izvajanja javnih storitev.
Amount of State aid and assessment of overcompensation
Znesek državne pomoči in ocena prekomernega nadomestila
Under the Transparency Directive [69], Member States are required to maintain separate accounts for public service and non-public service activities.
V skladu z Direktivo o preglednosti [69] morajo države članice voditi ločene račune za dejavnosti javnih storitev in dejavnosti nejavnih storitev.
Costs and revenue must be correctly allocated on the basis of clearly established, objective cost accounting principles.
Stroški in prihodek se pravilno dodelijo na podlagi jasno opredeljenih, objektivnih načel izračuna obratovalnih stroškov.
The Commission has taken the view that separation of accounts in the broadcasting sector may not be straightforward or even feasible on the costs side, as different activities share the same inputs.
Komisija meni, da ločevanje računov v sektorju radijskega in televizijskega oddajanja ne more biti preprosto ali celo mogoče na stroškovni strani, saj si različne dejavnosti delijo iste vložke.
In this sector, Member States may consider a broadcaster’s entire programming to be covered by the public service remit while at the same time allowing for its commercial exploitation [70].
Države članice lahko v tem sektorju menijo, da so vsi programi radijske in televizijske postaje v sklopu pooblastila za izvajanje javnih storitev, medtem ko hkrati dopuščajo, da se izkoriščajo komercialno [70].
In the present decision, the Commission first needs to determine the cost of the SGEI fulfilled by TV2.
Komisija mora v tem sklepu najprej določiti stroške SSGP, ki jo je izpolnila TV2.
Since 2001, TV2 has been legally obliged to keep separate accounts for its public service and commercial activities.
mora od leta 2001 po zakonu voditi ločene račune za svoje dejavnosti javnih storitev in za komercialne dejavnosti.
When calculating the net costs, the Commission has to deduct from the gross public service costs all the net benefits from the commercial exploitation of the public service activity.
Komisija mora pri izračunavanju neto stroškov odšteti od bruto stroškov dejavnosti javnih storitev celoten neto presežek iz komercialnega izkoriščanja dejavnosti javne storitve.
The Danish authorities have supplied figures showing the performance of TV2’s commercial and public service activities in accordance with the method set out in paragraph 56 of the Broadcasting Communication.
Danske oblasti so predložile zneske v skladu z metodo, predstavljeno v odstavku 56 Sporočila o oddajanju, ki prikazujejo izvajanje komercialnih dejavnosti in dejavnosti javnih storitev TV2.
The figures show that most of TV2’s commercial activities 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 could be made.
Zato ni bilo mogoče izpeljati bistvene dodelitve stroškov teh komercialnih dejavnosti.
When this is the case, the Commission deducts net revenue from commercial operations in order to calculate the net public service costs.
V takem primeru Komisija odšteje neto prihodke od komercialnih dejavnosti, da bi izračunala neto stroške dejavnosti javnih storitev.
The commercial Internet activities are the only operations 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 its commercial Internet activities since they began in 1997 amount to DKK […] [71] million.
Izgube, ki jih je imela TV2 iz svojih komercialnih spletnih dejavnosti od njihovega začetka leta 1997, znašajo […] [71] milijonov DKK.
The Commission then deducted the revenue generated from public service activities (advertising income and other commercial revenue) from the gross public service cost to arrive at the net public service cost.
Nato je Komisija 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 was then deducted from the net public service cost.
Državno financiranje v gotovini se je nato odštelo od neto stroškov javne storitve.
The calculation is shown in the table below.
Izračun je prikazan v spodnji preglednici.
It should be noted that despite numerous requests from the Commission to provide the exact amount of advertising revenue in 1995 and 1996, the Danish authorities and TV2 were not able to provide clear, unambiguous figures.
Opozoriti je treba, da danske oblasti in TV2 kljub številnim pozivom Komisije, naj zagotovijo natančen znesek prihodka iz oglaševanja za leti 1995 in 1996, niso mogle zagotoviti jasnih, nedvoumnih številk.
In their reply of 26 June 2009, the Danish authorities stated that they were unable to confirm that the advertising revenue which TV2 received from the TV2 Fund amounted to DKK 400,1 million in 1995 and DKK 337,7 million in 1996.
Danske oblasti so v svojem odgovoru z dne 26. junija 2009 navedle, da niso mogle potrditi zneska prihodka iz oglaševanja, ki ga je TV2 prejela iz sklada TV2 in naj bi leta 1995 znašal 400,1 milijona DKK, leta 1996 pa 337,7 milijona DKK.
In its reply, TV2 indicated that in 1995 and 1996 (i) the TV2 Fund received advertising revenue from TV2 Reklame (DKK 824 and DKK 904,5 million) and licence fees from the State (DKK 330,3 and DKK 356,3 million), and (ii) the TV2 Fund transferred DKK 730,4 and DKK 694 million to TV2, and DKK 269,6 and DKK 275 million to the TV2 regions.
je v svojem odgovoru navedla, da je leta 1995 in leta 1996 (i) sklad TV2 prihodek iz oglaševanja prejel od TV2 Reklame (824 milijonov DKK in 904,5 milijona DKK), naročnine pa od države (330,3 milijona DKK in 356,3 milijona DKK), ter (ii) da je v istih letih sklad TV2 prenesel 730,4 milijona DKK in 694 milijonov DKK na TV2, 269,6 milijona DKK in 275 milijonov DKK pa na regije TV2.
The purpose of the amounts transferred to the TV2 Fund was to cover the funding needs of TV2 and its regional stations.
Namen zneskov, prenesenih v sklad TV2, je bil pokriti potrebe TV2 in njenih regionalnih postaj po financiranju.
In their replies of 26 June 2009, 17 November 2010 and of 30 November 2010, the Danish authorities confirmed TV2’s argument that, with no other commercial income, TV2’s regional stations were de facto financed entirely through licence fees and that any sums transferred annually to TV2’s regional stations could therefore originate only from licence-fee revenue transferred to the TV2 Fund.
Danske oblasti so v svojih odgovorih z dne 26. junija 2009, 17. novembra 2010 in 30. novembra 2010 potrdile utemeljitev TV2, da so bile regionalne postaje TV2 brez kakršnega koli drugega komercialnega dohodka dejansko v celoti financirane z naročninami ter da bi lahko vsi zneski, ki so bili letno preneseni na regionalne postaje TV2, izvirali samo iz prihodka iz naročnin, prenesenega v sklad TV2.
This implies that the licence-fee revenue transferred to TV2 can be considered equivalent to the maximum amount of licence-fee revenue that was transferred to the TV2 Fund in all the years in question minus any amounts transferred to TV2’s regional stations.
To nakazuje, da se lahko prihodek iz naročnin, ki je bil prenesen na TV2, obravnava kot enakovreden maksimalnemu znesku prihodka iz naročnin, ki je bil prenesen v sklad TV2 v vseh zadevnih letih, pri čemer se odštejejo vsi zneski, ki so bili preneseni na regionalne postaje TV2.
The Danish authorities and TV2 claim that this means that the vast bulk of the funding transferred from the TV2 Fund to TV2 in 1995 and 1996 consisted of net advertising income.
Danske oblasti in TV2 trdijo, da to pomeni, da je bila večina financiranja, prenesenega iz sklada TV2 na postajo TV2 v letih 1995 in 1996, sestavljena iz neto prihodkov iz oglaševanja.
According to the Danish authorities this line of reasoning would imply that TV2 received DKK 60,7 million in licence fees (net after deducting transfers to the regions) and DKK 669,7 million in advertising revenue (net) in 1995, and DKK 81,3 million in licence fees and DKK 612,7 million in advertising revenue in 1996.
Po mnenju danskih oblasti bi taka obrazložitev pomenila, da je TV2 leta 1995 prejela 60,7 milijona DKK iz naročnin (neto po odbitku transferjev regijam) in 669,7 milijona DKK (neto) prihodka iz oglaševanja, leta 1996 pa 81,3 milijona DKK iz naročnin in 612,7 milijona DKK prihodka iz oglaševanja.
The Commission is not convinced by TV2’s and the Danish authorities’ reasoning on the amount of the advertising revenue for the years 1995-1996.
in danske oblasti s svojo obrazložitvijo zneska prihodka iz oglaševanja za leti 1995 in 1996 Komisije niso prepričale.
In particular, the Commission notes that the TV2 Fund kept no separate accounts for advertising revenue and licence fees, and therefore all these revenues were mixed together.
Komisija zlasti ugotavlja, da sklad TV2 ni vodil ločenih računov za prihodek iz oglaševanja in naročnine, zato so bili vsi ti prihodki med seboj pomešani.
In the table below, the advertising revenue transferred from the TV2 Fund for the years 1995 and 1996 is therefore shown in the same column as the licence fees.
Zato je v spodnji preglednici prihodek iz oglaševanja, ki je bil prenesen iz sklada TV2 za leti 1995 in 1996, prikazan v istem stolpcu kot naročnine.
It should also be noted that for the years 1997 to 2002 the Commission has included the licence fees that were transferred to the TV2 regions via TV2.
Prav tako je treba opozoriti, da je Komisija za leta 1997–2002 vključila naročnine, ki so bile na regije TV2 prenesene prek TV2.
The Commission considers that because these sums were received by TV2 and then transferred to the regions, they should be included in the calculations as both revenue and expenditure, which in practice means that they do no affect the Commission’s calculation below.
Komisija meni, da bi morali biti ti zneski vključeni v izračune kot prihodki in izdatki, ker jih je prejela TV2 in so se nato prenesli na regije, kar v praksi pomeni, da ne vplivajo na spodnje izračune Komisije.
Concerning the capital injection transferred to TV2 for digitisation, it is shown in 1997 as income.
Kapitalska injekcija, prenesena na TV2 za digitalizacijo, je prikazana v letu 1997 kot dohodek.
The corresponding reductions have been taken into account as costs when the investments were implemented.
Ustrezna znižanja so se upoštevala kot stroški, ko so se izvedle naložbe.
The costs for digitisation are public service costs.
Stroški digitalizacije so stroški javnih storitev.
So as not to count the same costs twice, the depreciation corresponding to the investments made have been deducted from the gross public service cost.
Da se isti stroški ne bi upoštevali dvakrat, se je amortizacija, ki ustreza izvedenim naložbam, odštela od bruto stroškov javnih storitev.
Despite TV2’s criticisms on this point, the Commission is of the opinion that, in line with its constant practice when calculating State compensation, revenue from the State or from a public fund must be taken into account in the year when they are granted and not in the year when they are spent or used.
Komisija kljub kritikam TV2 v zvezi s tem meni, da je v skladu z njeno stalno prakso pri izračunavanju državnega nadomestila treba upoštevati prihodke od države ali iz javnega sklada v letu, v katerem se dodelijo, in ne v letu, v katerem se porabijo.
Public service cost and compensation measures 1995-2002 on the basis of the accounts
Stroški javnih storitev in ukrepi nadomestil za obdobje 1995–2002 na podlagi računovodskih izkazov
Source: TV2’s yearly profit-and-loss accounts.
Vir: letne bilance stanja TV2
(million DKK)
v milijonih DKK
Investment in digitisation
Naložbe v digitalizacijo
Net advertising revenue directly received by TV2
Neto prihodki iz oglaševanja, ki jih je TV2 prejela neposredno
Licence fee and net advertising revenue received in 1995-1996 from the TV2 Fund
Naročnine in neto prihodki iz oglaševanja, prejeti v obdobju 1995–1996 iz sklada TV2
Total of (i) the licence fees and revenue from the TV2 and Radio Funds indicated above, and (ii) the net public service cost
Skupni znesek (i) naročnin ter prihodka iz sklada TV2 in radijskega sklada, navedenih zgoraj, ter (ii) neto stroškov javne storitve
As can be seen from the table above, the financing exceeds the costs by DKK 628,2 (EUR 84,4) million.
Kot je razvidno iz zgornje preglednice, financiranje presega stroške za 628,2 milijona DKK (84,4 milijona EUR).
The Commission takes note of the fact that TVDanmark considers that the other measures that benefited TV2, such as its exemption from interest payments and tax as well as access to a nationwide transmission frequency on favourable terms, should be taken into account for the assessment of the overcompensation.
Komisija upošteva dejstvo, da je TVDanmark mnenja, da bi bilo treba pri oceni prekomernega nadomestila upoštevati 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.
Estimated benefits from corporate tax exemption, interest waiver, and transmission frequency
Izračun ugodnosti iz oprostitve od plačevanja davkov od dobička pravnih oseb, obresti in oddajne frekvence
State guarantee operating loans
Poroštvo države za posojila za poslovanje
Transmission frequency fee [72]
Pristojbina za oddajno frekvenco [72]
The Commission agrees that these measures must be considered in the present investigation.
Komisija se strinja, da je treba v tej preiskavi te ukrepe upoštevati.
However, when calculating the overcompensation, it is not appropriate to include them in the calculation in Table 1.
Za izračun prekomernega nadomestila pa jih ni primerno vključiti v izračun v preglednici 1.
In line with the Commission’s position in the RAI case [73], these additional benefits can be considered as compensating costs that would otherwise have had to be financed.
V skladu s položajem Komisije v primeru RAI [73] se te dodatne ugodnosti lahko obravnavajo kot izravnalni stroški, ki bi jih bilo sicer treba financirati.
Thus, in assessing the proportionality of the State funding of the public service costs, these additional advantages should not be included, since having to pay the costs in question would have resulted in a corresponding increase in the initial costs of the public service entrusted to TV2.
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 zadevnih stroškov sorazmerno povečalo začetne stroške mandata, danega TV2.
In terms of the net result, it would make no difference.
Za neto rezultat to ne bi predstavljalo razlike.
However, it has to be ensured that these advantages only benefit the public service tasks and do not spill over to the commercial activities.
Vendar je treba zagotoviti, da se te ugodnosti uporabijo samo za mandat za javno radijsko in televizijsko oddajanje in se ne dodeljujejo komercialnim dejavnostim.
This point is addressed in recitals 234-237 below.
Ta točka je obravnavana v spodnjih uvodnih izjavah 235–237.
The Danish authorities and TV2 advanced various arguments to justify the excess funding calculated in recital 196.
Danske oblasti in TV2 so navedle številne utemeljitve, da bi upravičile preplačani znesek financiranja, izračunan v uvodni izjavi 196.
In particular, in light of the Court’s judgment, the Commission has to assess whether the excess funding was in fact necessary for TV2 to be able to fulfil its public service mission.
Zlasti mora Komisija v smislu sodbe Sodišča oceniti, ali je bil preplačani znesek financiranja dejansko potreben za TV2, da bi bila sposobna izvesti svoj mandat za javno radijsko in televizijsko oddajanje.
In this connection, it should first be noted that the Amsterdam Protocol [74] emphasised the specificities of the broadcasting sector compared with other SGEI, because ‘the system of public broadcasting in the Member States is directly related to the democratic, social and cultural needs of each society and to the need to preserve media pluralism’.
V zvezi s tem je treba najprej opomniti, da je amsterdamski protokol [74] poudaril posebnosti sektorja radijskega in televizijskega oddajanja v primerjavi s SSGP, ker je „sistem javne radiotelevizije v državah članicah neposredno povezan z demokratičnimi, socialnimi in kulturnimi potrebami vsake družbe in potrebo po ohranitvi medijske pluralnosti“.
These special features should be taken into account in the Commission’s compatibility assessment in the present decision.
Te posebne značilnosti je treba upoštevati pri oceni združljivosti, ki jo je izvedla Komisija, v tem sklepu.
Moreover, in previous decisions the Commission has accepted that a certain capital base was justified to secure the provision of a public service by broadcasters.
Poleg tega je Komisija v prejšnjih sklepih sprejela, da je določena kapitalska osnova upravičena za zagotavljanje javne storitve, ki jo izvajajo radiotelevizijske postaje.
For example, in the Austrian broadcasting case [75], the Commission stated that ‘Under Article 86(2) EC, as interpreted by the Amsterdam Protocol, Member States may in principle provide as much public financing to public service broadcasters as needed to safeguard the performance of the public service. This not only concerns the running cost of performing the SGEI but also equity capital’.
Na primer, v zadevi o avstrijski radijski in televizijski postaji [75] je Komisija navedla, da „v okviru člena 86(2) ES, kot je razloženo v amsterdamskem protokolu, države članice lahko javnim radijskim in televizijskim postajam na splošno zagotovijo toliko javnega financiranja, kot je potrebnega za zaščito izvajanja javne storitve. To ne zadeva samo tekočih stroškov izvajanja SSGP, ampak tudi lastniški kapital.“
As the Court held in its judgment [76], ‘the Commission cannot base its decision to order the recovery of all the sums which, according to the Kingdom of Denmark, constituted a reserve which it was necessary to set aside for public service needs, on an alleged failure to carry out adequate checks, since it was perfectly possible, given the information available to the Commission, to examine seriously all the legal and economic conditions that governed the build-up of those reserves during the period under investigation and impossible, without such an examination, to take a valid decision as to whether those reserves were in fact necessary — as a whole or even only in part — to provide the public service’.
Kot je Sodišče navedlo v svoji sodbi [76], „Komisija ne more svoje odločitve o naložitvi vračila vseh zneskov, za katere Kraljevina Danska trdi, da so potrebni za sestavo rezerve, ki je nujna za javno službo, utemeljiti z domnevno nezadostnim nadzorom, ker je bil vesten preizkus vseh pravnih in ekonomskih okoliščin, ki so bile odločilne pri sestavi te rezerve v obdobju, ki je predmet preiskave, popolnoma mogoč glede na podatke, ki jih ima Komisija, in da se, če ne bi bilo takega preizkusa, ne bi bilo mogoče veljavno izreči o vprašanju, ali je bila ta rezerva v celoti ali celo samo delno dejansko potrebna za javno službo.“
The Court added [77] that purely formal requirements such as an obligation for the reserves to be specific and transparent could not justify a recovery order, and the fact that TV2 did not in practice have to draw on its reserves did not support the inference that those reserves had to be regarded as disproportionate to the funding needs of providing the public service [78].
Sodišče je dodalo [77], da s povsem formalnimi zahtevami, kot je zahteva po posebni in pregledni rezervi, ni mogoče utemeljiti naloženega vračila ter da dejstvo, da postaji TV2 v praksi ni bilo treba poseči v svoje rezerve, ne omogoča sklepa, da bi bilo treba te rezerve šteti za nesorazmerne glede na potrebe po financiranju pri zagotavljanju javne storitve [78].
Therefore, the Commission has to assess all the factors taken into account by the Danish authorities when setting the compensation granted to TV2 for the years 1995-2002 and deciding to build up reserves.
Komisija mora zato oceniti vse dejavnike, ki so jih danske oblasti upoštevale pri določanju nadomestila, ki je bilo v letih 1995–2002 dodeljeno TV2, in sprejetju odločitve, da ustvarijo rezerve.
With regard to this issue, the Commission would refer to its earlier assessment of the procedure used to set the licence fee, in recital 105.
Komisija bi se v zvezi s tem sklicevala na prejšnjo oceno postopka, ki se je uporabljal za določanje naročnin v uvodni izjavi 105.
As regards the considerations that led the Danish authorities to build up a reserve for the fulfilment of the public service mission of TV2, the following factors cited by the Danish authorities should be considered.
V zvezi s premisleki, ki so danske oblasti privedle do tega, da so ustvarile rezervo za izpolnjevaje mandata TV2 za radijsko in televizijsko oddajanje, je treba upoštevati naslednje dejavnike, ki so jih navedle danske oblasti.
When TV2 was established in 1988, no capital was injected.
Ko je bila leta 1988 ustanovljena TV2, ni bil vložen nikakršen kapital.
Its operations were financed solely by a start-up loan of DKK 510,8 million, which enabled TV2 to purchase its production equipment, buildings etc. TV2 was therefore thinly capitalised because it was capitalised with abnormally large loans and abnormally low capital.
Njene dejavnosti so bile financirane izključno iz posojila za ustanovitev podjetja v višini 510,8 milijona DKK, kar je TV2 omogočilo, da je kupila produkcijsko opremo, objekte itd. Zato je bila TV2 nezadostno kapitalizirana, ker je bila kapitalizirana z izredno visokimi posojili in izredno nizkim kapitalom.
As a result, TV2 quickly faced financial difficulties.
Posledično se je TV2 kmalu soočila s finančnimi težavami.
The National Audit Office, an independent institution under the Danish Parliament, has the task of carrying out both accounting and management audits.
Naloga generalnega revizorja, tj. neodvisne ustanove v okviru danskega parlamenta, je izvajanje finančnih in upravnih revizij.