natgillin/translations-raw huggingface dataset:
In addition to the aforementioned arguments, the interested parties take the view that the current gaming market should be viewed as a single market which is undergoing major change, marked by a substantial shift of players from land-based to online casinos.
Ob teh trditvah so zainteresirane strani menile, da bi bilo treba obstoječi trg iger na srečo obravnavati kot enotni trg, ki doživlja velike spremembe in za katerega je značilno prehajanje precejšnjega števila igralcev iz klasičnih v spletne igralnice.
There are several possible reasons for this recent development, including the ever-increasing use of the Internet, the low operating costs of online casinos at all levels (facilities, staff, and fixed costs), the fact that online casinos can provide unlimited access to online gambling 24 hours per day anywhere given the ongoing development of new technologies.
Za tak razvoj dogodkov je več možnih razlogov, vključno z vedno večjo uporabo interneta, nizkimi stroški delovanja spletnih igralnic na vseh ravneh (objekti, osebje in stalni stroški) ter dejstvom, da lahko zaradi nenehnega razvoja novih tehnologij spletne igralnice nudijo neomejen dostop do spletnih iger na srečo kjer koli in kadar koli.
The interested parties predict that this shifting of the market share from land-based to online gambling will increase in the future, given the rapid pace of technological progress, commercial initiatives, and the market penetration typical of e-commerce, which have made this sector of the gambling industry extremely dynamic and transformative.
Zainteresirane strani predvidevajo, da se bo ta prenos tržnega deleža iz klasičnih v spletne igralnice zaradi hitrosti tehnološkega razvoja, tržnih spodbud in prodora na trg, ki je značilen za elektronsko poslovanje, v prihodnosti povečal, zaradi vseh teh dejavnikov pa je ta sektor iger na srečo izredno dinamičen in se zlahka preoblikuje.
In this regard, they also refer to the opinion delivered by Advocate General Bot in the Liga Portuguesa de Futebol Profissional case [22] according to which, the impact of new means of communication is such that games of chance and gambling, which used to be available only in specific premises, could now be played at any time and any place, given the evolution of new technologies such as phones, interactive television and the Internet.
S tem v zvezi so se sklicevali tudi na sklepne predloge generalnega pravobranilca Bota v zadevi Liga Portuguesa de Futebol Profissional [22], po mnenju katerega je vpliv novih sredstev komuniciranja tak, da je mogoče igre na srečo in za denar, ki so bile včasih na voljo samo na določenih mestih, zaradi razvoja novih tehnologij, kot so telefoni, interaktivna televizija in splet, igrati kadar koli in kjer koli.
Reference is also made to the 2006 Commission Study on Gambling Services in the Internal Market [23].
Sklicevali so se tudi na študijo Komisije o igrah na srečo na notranjem trgu iz leta 2006 [23].
Accordingly, ‘the future of gambling in casinos is increasingly going to be server-based as gaming machines move increasingly to downloadable game software’ [24].
V skladu s to študijo se bodo v „prihodnosti igre na srečo v igralnicah vedno bolj igrale preko strežnikov, saj se igralni avtomati vedno bolj selijo v programsko opremo iger, ki jo je mogoče prenesti s spleta“ [24].
This development would be marked by the development of new hybrid gaming venues.
Ta razvoj bo zaznamoval razvoj novih hibridnih igralnic.
On the basis of the foregoing argument the interested parties conclude that the measure is selective since online and land-based casinos carry out activities which are in a comparable situation in law and in fact.
Na podlagi teh trditev so zainteresirane strani sklenile, da je ukrep selektiven, saj spletne in klasične igralnice izvajajo dejavnosti, ki so pravno in dejansko v primerljivem položaju.
Nor could such selectivity be justified by the logic of the tax system.
Take selektivnosti pa prav tako ni mogoče upravičiti z logiko davčnega sistema.
Moreover, they consider that imposing a higher tax rate would not discourage online providers to apply for a licence in Denmark.
Poleg tega menijo, da uvedba višje davčne stopnje ne bi odvrnila spletnih ponudnikov, da zaprosijo za dovoljenje na Danskem.
Moreover, the Danish reference to other Member States’ national tax systems to justify the need to attract providers of online casinos is not pertinent since it is settled case-law that any justification should be based exclusively on the national tax system [25].
Sicer pa sklicevanje danskih organov na nacionalne davčne sisteme drugih držav članic, da bi upravičili potrebo po privabljanju ponudnikov spletnih igralnic, ni bistveno, saj je stalna sodna praksa, da mora vsaka utemeljitev temeljiti izrecno na nacionalnem davčnem sistemu [25].
In addition, the Danish authorities’ argument that lowering the tax rate applicable to certain undertakings is necessary in order to render the market more competitive, has consistently been rejected by the courts.
Poleg tega so trditev danskih organov, da je treba davčno stopnjo za nekatera podjetja znižati zaradi večje konkurenčnosti trga, sodišča vedno znova zavrnila.
COMMENTS FROM DENMARK ON THIRD-PARTY COMMENTS
PRIPOMBE DANSKE NA PRIPOMBE TRETJIH STRANI
While reiterating their views that the notified measure is not selective and does not constitute a State aid, the Danish authorities point out that all intervening governments support their position that there is a need, from a regulatory perspective, to draw a distinction between online and land-based casinos.
Danski organi ponavljajo svoje stališče, da priglašeni ukrep ni selektiven in ne pomeni državne pomoči ter poudarjajo, da vse intervencijske vlade podpirajo njihovo stališče in da z regulativnega vidika obstaja potreba po razlikovanju med spletnimi in klasičnimi igralnicami.
They also point out that the methodology used to define the relevant market for the purposes of Articles 101 and 102 TFEU is intended for private undertakings and is based on an assessment of product substitutability from a demand and supply point of view, and therefore should not apply for the purpose of a State aid assessment.
Poudarjajo tudi, da je metodologija, ki se uporablja za opredelitev zadevnega trga za namene členov 101 in 102 PDEU, namenjena za zasebna podjetja in temelji na oceni zamenljivosti proizvoda z vidika povpraševanja in ponudbe, zaradi česar se ne bi smela uporabljati za namene ocene državne pomoči.
Applying this methodology would overstep the bounds of the State aid rules, which in the present case are being applied to a Member State’s sovereign tax powers.
Z uporabo te metodologije bi bila presežena pravila o državni pomoči, ki se v tem primeru uporabljajo za neodvisne davčne pristojnosti države članice.
In their view, online gambling should be set apart from land-based gambling.
Po njihovem mnenju bi bilo treba spletne igre na srečo ločiti od klasičnih iger na srečo.
With regard to the differences in product markets, the Danish authorities point out that, according to many interveners, additional — and significantly more expensive — services are offered in gaming establishments.
Glede razlik na proizvodnih trgih so danski organi poudarili, da so po navedbah številnih intervenientov v igralnicah na voljo dodatne – in precej dražje – storitve.
From a sociological point of view, the Danish authorities reiterated their view that remote and land-based players are different types of consumers, as also indicated in the Commission’s recent Green Paper on Online Gambling in the Internal Market of 24 March 2011, which stated that the profile of online gamblers seems to be different from that of traditional casino or betting shop customers [29].
S sociološkega vidika so danski organi ponovili svoje stališče, da so oddaljeni in klasični igralci dva različna tipa potrošnikov, kot je navedeno tudi v pred kratkim objavljeni Zeleni knjigi Komisije o spletnih igrah na srečo na notranjem trgu z dne 24. marca 2011, v kateri je navedeno, da je profil spletnih igralcev očitno drugačen od profila strank klasičnih igralnic ali stavnic [29].
The Danish authorities also reiterate that the payout ratio is significantly higher for online operators, given their lower operating costs.
Danski organi so ponovili tudi, da je stopnja dobička glede na izplačilo za spletne igralnice zaradi nižjih stroškov poslovanja precej višja.
They also point out that disparities between online and land-based casinos can be found in the technical aspects of the software used, the different regulations for granting licences, and the position of local dominance for land-based casinos.
Poudarili so tudi, da se spletne in klasične igralnice razlikujejo s tehničnega vidika uporabljene programske opreme, drugačne ureditve za pridobivanje dovoljenj in položaja lokalne dominantnosti klasičnih igralnic.
The Danish authorities also contest the interpretation by certain interested parties of the above-mentioned opinion delivered by Advocate General Bot in the Liga Portuguesa case.
Danski organi so nasprotovali tudi razlagi navedenega mnenja generalnega pravobranilca Bota v zadevi Liga Portuguesa s strani določenih zainteresiranih strani.
They point out that this opinion, which was issued in the context of the freedom to provide services, accords with the idea that remote gambling operators should be regarded as being in a different legal and factual situation from land-based gambling operators.
Poudarili so, da je to mnenje, ki je bilo objavljeno v okviru svobode opravljanja storitev, v skladu z zamislijo, da bi bilo treba spletne igralnice obravnavati kot igralnice, ki niso v enakem pravnem in dejanskem položaju kot klasične igralnice.
However, the Danish authorities recognise that certain types of online gambling services could still constitute another form of sale, as in the case of betting services.
Vendar pa danski organi priznavajo, da bi lahko določene vrste spletnih iger še vedno pomenile drugačno obliko prodaje, kot na primer pri stavah.
With regard to the aims of the notified Act, the Danish authorities reject the argument of certain interested parties that the notified Act is aimed at attracting foreign gambling providers.
Glede namena priglašenega zakona danski organi zavračajo trditev določenih zainteresiranih strani, da je priglašeni zakon namenjen privabljanju tujih ponudnikov iger na srečo.
Rather, the objectives pursued by the government are the those listed in the Gaming Act.
Cilji, za katere si prizadeva vlada, so cilji, našteti v zakonu o igrah na srečo.
In addition, the general purpose of the new Act would remain unchanged, that is to generate income on gambling like any similar system for collecting revenue to finance the public budget.
Poleg tega bi splošni namen novega zakona ostal nespremenjen, tj. ustvarjanje prihodka od iger na srečo, kot je namen vsakega podobnega sistema za zbiranje prihodkov za financiranje javnega proračuna.
The Danish authorities also agree with the view expressed by some interested parties that the taxable person’s ability to pay could be regarded as a valid justification.
Danski organi se strinjajo tudi z mnenjem, ki so ga izrazile nekatere zainteresirane strani, in sicer, da bi se zmožnost plačila davčnih zavezancev lahko štela za smotrno utemeljitev.
In the present case, the financial capacity of online gambling operators would indeed be significantly lower.
V zadevnem primeru bi bila finančna zmožnost spletnih igralnic dejansko precej nižja.
Finally, the Danish authorities point out that their tax system on remote gambling is designed so as to ensure the best possible revenue yield.
Danski organi so poudarili, da je njihov davčni sistem za spletne igralnice zasnovan tako, da zagotavlja najboljši možni donos od prihodkov.
Thus, the lower tax rate for online gambling would reflect the need to balance the four objectives set out in the notified Act with the need to maximise tax revenue.
Zato bi nižja davčna stopnja za spletne igralnice odražala potrebo po uskladitvi štirih ciljev iz priglašenega zakona s potrebo po čim višjih davčnih prihodkih.
Existence of State aid under Article 107(1) TFEU
Obstoj državne pomoči na podlagi člena 107(1) PDEU
Under Article 107(1) TFEU, 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 is incompatible with the internal market if it affects trade between Member States.
Na podlagi člena 107(1) PDEU 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 z notranjim trgom, kolikor prizadene trgovino med državami članicami.
Article 107(1) TFEU requires that the measure be granted by a Member State or through State resources.
Člen 107(1) PDEU zahteva, da pomoč dodeli država članica ali pa se dodeli iz državnih sredstev.
In the case under review, the presence of State resources has not been contested by any of the parties, neither the Danish authorities, the complainants, nor third parties.
V zadevnem primeru prisotnosti državnih sredstev ni nasprotovala nobena od strank, niti danski organi niti pritožniki niti tretje strani.
By allowing online gambling operators to pay tax at the relatively low rate of 20 per cent of their GGR [30], the Danish authorities forego revenue which constitutes State resources.
Z omogočanjem spletnim igralnicam, da plačujejo davek po razmeroma nizki stopnji v višini 20 % svojega bruto prihodka od iger na srečo [30], se danski organi odrekajo prihodku, ki predstavlja državna sredstva.
The Commission therefore takes the view that the measure at issue involves a loss of State resources and is therefore granted through State resources.
Komisija zato meni, da zadevni ukrep vključuje izgubo državnih sredstev in je zato dodeljen iz državnih sredstev.
The measure also has to confer a financial advantage on the recipient.
Ukrep mora pomeniti tudi finančno prednost za prejemnika.
In the present case, the existence of an advantage has not been challenged by any of the parties, neither the Danish authorities, the complainants, nor third parties.
V zadevnem primeru obstoju prednosti ni nasprotovala nobena od strank, niti danski organi niti pritožniki niti tretje osebe.
Under the Gambling Duties Act, online gambling undertakings are liable to pay tax on their GGR at a rate 20 per cent.
Na podlagi zakona o davku od iger na srečo morajo spletne igralnice plačati davek na svoj bruto prihodek od iger na srečo v višini 20 %.
This rate is substantially lower than the rate applicable to land-based gambling operators.
Ta stopnja je precej nižja od stopnje, ki velja za klasične igralnice.
Therefore, online gambling undertakings benefit from an advantage in the shape of a lower tax burden.
Zato imajo spletne igralnice prednost v obliki manjšega davčnega bremena.
It follows that the measure under review involves an advantage for undertakings providing online gambling services.
Iz tega sledi, da zadevni ukrep pomeni prednost za podjetja, ki nudijo spletne igre na srečo.
Under the terms of Article 107(1) TFEU, the measure must affect intra-EU trade and distort, or threaten to distort competition.
Pod pogoji člena 107(1) PDEU mora ukrep vplivati na trgovino znotraj EU in izkrivljati konkurenco ali groziti, da jo bo izkrivljal.
In the present case, online gambling providers who establish themselves in Denmark will be exposed to competition and will be involved in intra-community trade.
V tem primeru bodo ponudniki spletnih iger na srečo, ki imajo sedež na Danskem, izpostavljeni konkurenci in bodo sodelovali v trgovini znotraj Skupnosti.
Consequently, the Gaming Duties Act, which provides for favourable tax treatment of Danish undertakings supplying online gambling services, necessarily affects intra-Community trade and distorts or threatens to distort competition.
Zato zakon o davku od iger na srečo, ki zagotavlja ugodno davčno obravnavo danskih podjetij, ki nudijo spletne igre na srečo, v vsakem primeru vpliva na trgovino znotraj Skupnosti in izkrivlja konkurenco ali grozi, da jo bo izkrivljal.
In order to be regarded as a State aid within the meaning of Article 107(1) TFEU, the measure should be found selective inasmuch as it favours certain undertakings or the production of certain goods.
Da se ukrep lahko šteje za državno pomoč v smislu člena 107(1) PDEU, mora biti selektiven, v kolikor daje prednost določenim podjetjem ali proizvodnji določenega blaga.
The established interpretation of selectivity in case law is that a measure is selective if it is ‘intended partially to exempt those undertakings from the financial charges arising from the normal application of the general system of compulsory contributions imposed by law’ [32].
Uveljavljena razlaga selektivnosti v sodni praksi je, da je ukrep selektiven, če „je namenjen delni oprostitvi denarnih prispevkov za podjetja, ki izhaja iz običajnega izvajanja splošnega sistema obveznih prispevkov, določenih z zakonom“ [32].
It follows that the measure is selective if it constitutes a departure from the application of the general tax framework.
Iz tega sledi, da je ukrep selektiven, če pomeni odmik od uporabe splošnega davčnega okvira.
Under case law, if the measure is considered to depart from the general tax system, it has to be examined to determine whether that differentiation results from the nature or general scheme of the tax system of which it forms part [34].
Če ukrep pomeni odmik od splošnega davčnega sistema, je treba v skladu s sodno prakso preučiti, ali to razlikovanje izhaja iz narave ali splošne sheme davčnega sistema, katerega del je [34].
System of Reference
Referenčni sistem
In the present case, the reference system should be defined as the taxation system for Danish gambling activities.
V zadevnem primeru bi bilo treba referenčni sistem opredeliti kot davčno ureditev za danske igre na srečo.
The Gaming Duties Act aims at regulating the payment of duties on all gambling activities provided or arranged in Denmark, be it online or through land-based activities.
Zakon o davku od iger na srečo je namenjen ureditvi plačila dajatev na vse igre na srečo, ki so zagotovljene ali se odvijajo na Danskem, pa naj bo to na spletu ali preko klasičnih igralnic.
It is therefore against this reference tax system that the measure at issue (i.e. the differential tax treatment in favour of online gambling activities) should be assessed.
Zato je treba zadevni ukrep (tj. različno davčno obravnavo v korist spletnih iger na srečo) oceniti glede na ta referenčni davčni sistem.
Departure from the general tax system
Odmik od splošnega davčnega sistema
Since the notified Act provides that holders of a licence to provide games in online casinos are subject to a charge of 20 per cent of the GGR, whereas holders of a licence to provide games in land-based casinos are subject to a basic charge of 45 per cent of GGR and an additional charge up to 30 per cent of GGR, the question arises as to whether online and land-based gambling operators, which are subject to different tax duties, should be regarded as being legally and factually comparable.
Ker priglašeni zakon določa, da imetniki dovoljenja za nudenje iger v spletnih igralnicah plačajo 20 % svojega bruto prihodka od iger na srečo, imetniki dovoljenj za nudenje iger v klasičnih igralnicah pa plačajo osnovno dajatev v višini 45 % svojega bruto prihodka od iger na srečo in dodatno dajatev v višini do 30 % za bruto dohodek od iger na srečo, se pojavi vprašanje, ali je treba spletne in klasične igralnice, za katere veljajo različni davki, obravnavati kot pravno in dejansko primerljive.
In this regard, the Danish authorities have consistently argued that online and land-based gambling activities are not legally and factually comparable in terms of platforms, costs, financial margins, social experience, suppliers or products.
Glede tega so danski organi vztrajno trdili, da spletne in klasične igre na srečo glede na platforme, stroške, finančne marže, družabno izkušnjo, dobavitelje ali proizvode pravno in dejansko niso primerljive.
Furthermore, like other interested parties, they have emphasised the substantial difference between the two categories of operators by reference to the fierce competition faced by online casinos compared with the absence of competition encountered by land-based operators.
Poleg tega so, tako kot druge zainteresirane strani, poudarjali temeljno razliko med obema kategorijama ponudnikov, in sicer hudo konkurenco, s katero se soočajo spletne igralnice, v primerjavi s pomanjkanjem konkurence, s katero se soočajo klasične igralnice.
Despite a number of objective differences between online and land-based gambling operators (such as physical versus online presence), the Commission considers that the aforementioned differences between online and land-based gambling casinos are not sufficient to establish a substantial and decisive distinction in law and in fact between the two types of undertakings.
Kljub številnim objektivnim razlikam med ponudniki spletnih in klasičnih iger na srečo (na primer fizična prisotnost proti prisotnosti na spletu) Komisija meni, da navedene razlike med spletnimi in klasičnimi igralnicami niso dovolj velike, da bi lahko, tako s pravnega kot dejanskega vidika, bistveno in odločilno razlikovali med obema vrstama podjetij.
In this regard, the Commission notes that the games offered by land-based and online gambling operators are equivalent.
S tem v zvezi Komisija ugotavlja, da so igre, ki jih nudijo spletne in klasične igralnice, enakovredne.
The games offered by both online and land-based operators — including roulette, baccarat, punto banco, blackjack, poker and gaming on gaming machines — form part of the same activity of gambling, regardless of their online or land-based settings.
Igre, ki jih nudijo spletne in klasične igralnice – vključno z ruleto, bakaratom, punto bancom, blackjackom, pokrom in igranjem na igralnih avtomatih – so del iste dejavnosti igralništva, ne glede na to, ali se nahajajo na spletu ali na klasičnih lokacijah.
Moreover, from a technical point of view, casino games offered online and in land-based premises appear to be comparable in terms of the technological platforms, formats and parameters.
Poleg tega se zdi, da so igre na srečo, ki so na voljo na spletu in na klasičnih lokacijah, glede na tehnične platforme, format in parametre primerljive s tehničnega vidika.
In that respect, the Commission considers that, as far as the taxation of gambling activities is concerned, online gambling emerges as another distribution channel of a similar type of gaming activities.
S tem v zvezi Komisija meni, da so z vidika obdavčenja iger na srečo spletne igre na srečo samo drug distribucijski kanal podobne dejavnosti.
In support of this position, the Commission notes the substantial efforts carried out by online casinos to simulate the land-based casino experience in such a way that online players feel as if they were playing in land-based casino surroundings, rather than in virtual environments.
To mnenje Komisija podpira z ugotovitvijo, da si spletne igralnice zelo prizadevajo, da bi simulirale izkušnjo klasične igralnice na način, ki spletnim igralcem daje občutek, kot da igrajo v okolju klasične igralnice in ne v virtualnem okolju.
In order to support their view that online and land-based gambling are legally and factually not comparable activities, the Danish authorities have referred, among others, to a decision by the British Office of Fair Trading drawing a distinction between licensed betting shops on the one hand and telephone or Internet betting on the other [36].
Da bi podprli svoje stališče, da spletne in klasične igre na srečo pravno in dejansko nista primerljivi dejavnosti, so danski organi med drugim navedli odločitev britanskega urada za varstvo konkurence, ki razlikuje med stavnicami z dovoljenjem na eni strani ter telefonskimi ali spletnimi stavami na drugi strani [36].
However, this reference contradicts the Danish authorities’ position that online and offline betting are identical services [37].
Vendar pa ta navedba nasprotuje mnenju danskih organov, da so spletne in klasične stave enake dejavnosti [37].