natgillin/translations-raw huggingface dataset:
Finally, the Commission expressed its doubts as to whether the notified measure could fall within the scope of any of the derogations laid down in Article 107(2) and 107(3) TFEU.
Ne nazadnje je Komisija izrazila pomisleke glede tega, da bi lahko priglašeni ukrep sodil na področje uporabe katerega od odstopanj iz člena 107(2) in (3) PDEU.
COMMENTS FROM THE DANISH AUTHORITIES
PRIPOMBE DANSKIH ORGANOV
By letter dated 14 January 2011, the Danish authorities submitted their comments on Commission’s decision to initiate proceedings.
Danski organi so z dopisom z dne 14. januarja 2011 predložili svoje pripombe na sklep Komisije o začetku postopka.
Comments regarding the comparability of online and land-based casinos
Pripombe glede primerljivosti spletnih in klasičnih igralnic
The Danish authorities, relying on a list of factual and economic differences between online and land-based gambling set out in their notification, reiterated the view that online gambling should be regarded as an activity that is different from land-based gambling.
Danski organi so s sklicevanjem na seznam dejanskih in ekonomskih razlik med spletnimi in klasičnimi igrami na srečo iz svoje priglasitve ponovili svojo trditev, da je treba spletne igre na srečo obravnavati kot dejavnost, ki se razlikuje od klasičnih iger na srečo.
According to the Danish authorities, the software used in certain electronic games offered in land-based casinos and those used in online casinos is not identical.
Po mnenju danskih organov programska oprema, ki se uporablja pri določenih elektronskih igrah v klasičnih igralnicah, in programska oprema, ki se uporablja v spletnih igralnicah, nista enaki.
Besides the fact that the platforms and suppliers are not the same, it was argued that there are major differences between these electronic games since the physical presence of gamblers is required in order to play them in land-based casinos.
Poleg dejstva, da platforme in dobavitelji niso enaki, so trdili, da se te elektronske igre med seboj precej razlikujejo, saj je v klasičnih igralnicah za igranje teh iger potrebna fizična prisotnost igralcev.
Physical presence entails various costs (e.g. for transportation, entrance fees, cloakroom fees, food or drink) which are not incurred in online gambling.
Fizična prisotnost povzroča različne stroške (npr. za prevoz, vstopnine, plačila za garderobo, hrano ali pijačo), ki jih pri spletnih igrah na srečo ni.
For the Danish authorities, the fact that a number of Member States prohibit online gambling while allowing land-based gambling services reflected the differences involved in providing the two types of gaming.
Po mnenju danskih organov dejstvo, da številne države članice prepovedujejo spletne igre na srečo, dovoljujejo pa klasične igre na srečo, odraža razlike med zagotavljanjem teh dveh vrst iger na srečo.
Furthermore, the Danish authorities contended that the Commission had not taken account of the conclusions of its 2006 ‘Study of Gambling Services in the Internal Market of the European Union’ [11], according to which online and land-based casinos should be considered as being distinct markets.
Poleg tega so danski organi trdili, da Komisija ni upoštevala sklepnih ugotovitev svoje študije iz leta 2006 z naslovom „Študija o igrah na srečo na notranjem trgu Evropske unije“ [11], v skladu s katero je treba spletne in klasične igralnice obravnavati kot dva ločena trga.
The Danish authorities also stressed that the Commission’s assessment focused only on land-based casinos and did not take account of gambling machines (i.e. slot machines, but not roulette, blackjack, poker, etc.) located in land-based restaurants or amusement arcades and gaming halls.
Danski organi so tudi poudarili, da je bila ocena Komisije osredotočena samo na klasične igralnice in ni upoštevala igralnih avtomatov (tj. igralne avtomate na kovance, ne pa rulete, blackjacka, pokra itd.), ki se nahajajo v klasičnih pivnicah, barih itd. ali igralnih salonih.
Comments regarding prima facie selectivity being justified by the logic of the tax system
Pripombe glede a priori selektivnosti, upravičene zaradi logike davčnega sistema
With regard to the justification for the measures by virtue of the logic of the tax system, the Danish authorities claim that the Commission might have misinterpreted the objective of the notified measure.
Glede upravičenosti ukrepov zaradi logike davčnega sistema so danski organi trdili, da si je Komisija morda napačno razlagala cilj priglašenega ukrepa.
This measure is not aimed at preserving the international competitiveness of the Danish gaming industry, but rather at pursuing the four objectives set out in the legislation (maintaining gambling at a moderate level; protecting young people or other vulnerable persons from being exploited through games or from developing an addiction of gambling; protecting players by ensuring that games are offered in a fair, responsible, and transparent manner; ensuring public order and preventing gaming being used for criminal purposes).
Ta ukrep ni namenjen ohranjanju mednarodne konkurenčnosti danske igralniške industrije, ampak izpolnitvi štirih ciljev iz zakonodaje (ohranjanje zmernega igranja iger na srečo; zaščita mladih in drugih ranljivih oseb pred izkoriščanjem ali pred zasvojenostjo od iger na srečo; zaščita igralcev iger na srečo z zagotavljanjem, da so igre na srečo na voljo na razumen, zanesljiv in pregleden način; zagotavljanje javnega reda in preprečevanje izkoriščanja iger na srečo za namene kaznivega ravnanja).
With regard to the different tax rates for online and land-based gambling, the Danish authorities explained that they are confronted with a legislative and regulatory dilemma.
Glede različnih davčnih stopenj za spletne in klasične igre na srečo so danski organi pojasnili, da se soočajo z zakonodajno in regulativno dilemo.
On the one hand, they could no longer maintain the current monopolistic situation and delay liberalisation of the online gambling market.
Po eni strani ne morejo več ohranjati monopolnega položaja in odlašati z liberalizacijo spletnih iger na srečo.
On the other hand, providing for a uniform tax level for online and land-based gambling activities would undermine the policy objectives pursued by the government in this field.
Po drugi strani bi enotna davčna stopnja za spletne in klasične igre na srečo škodovala ciljem politike, za katere si vlada prizadeva na tem področju.
In particular, the Danish authorities argued that setting a uniform tax level for all gambling activities would lead to inconsistent solutions, regardless of the tax model opted for.
Danski organi so trdili zlasti, da bi z določitvijo enotne davčne stopnje za vse igre na srečo dobili nedosledne rešitve, ne glede na izbran davčni model.
Opting for a model based on a lower, uniform 20 per cent tax rate would give a strong incentive to gamble in land-based casinos, which would be contrary to the general interest of consumer protection.
Izbira modela, ki temelji na nižji, enotni 20-odstotni davčni stopnji, bi pomenila veliko spodbudo za igranje iger na srečo v klasičnih igralnicah, kar bi bilo v nasprotju s splošnim interesom varstva potrošnikov.
Conversely, a model based on a higher uniform tax rate similar to that applied to land-based gambling would dissuade online operators from seeking a licence to provide services from Denmark, thus defeating the liberalisation objectives of the law.
Obratno bi model, ki temelji na višji enotni davčni stopnji, podobni tisti za klasične igre na srečo, spletne igralnice odvrnil od pridobivanja dovoljenj za nudenje teh storitev na Danskem, zaradi česar ne bi bili izpolnjeni cilji zakona glede liberalizacije.
This would also be contrary to the general interest of consumer protection since no effective control of online gambling would be possible.
To bi bilo tudi v nasprotju s splošnim interesom varstva potrošnikov, saj ne bi bilo mogoče učinkovito izvajati nadzora nad spletnimi igrami na srečo.
In support of their position, the Danish authorities submitted a memorandum from the Ministry of Taxation of 6 March 2010 to the Policy Spokesmen of the political parties of the Danish Parliament concerning the level of duty to be set [12].
Da bi podprli svoje stališče, so danski organi predstavnikom političnih strank danskega parlamenta predložili memorandum ministrstva za davke z dne 6. marca 2010 o stopnji davka, ki jo je treba določiti [12].
The memorandum shows that the current differential tax treatment should be regarded as the result of a balancing exercise aimed, on the one hand, at ensuring that the law is upheld, while on the other hand maximising the tax revenue and keeping gambling to a moderate level.
Memorandum kaže, da je treba veljavno različno davčno obravnavo šteti za posledico usklajevanja med zagotavljanjem spoštovanja zakona na eni strani ter povečevanjem davčnega prihodka in ohranjanjem zmernega igranja iger na srečo na drugi strani.
In this connection, the Danish authorities considered that international competition and the global nature of the online gambling industry should also be taken into account.
S tem v zvezi so danski organi menili, da je treba upoštevati tudi mednarodno konkurenco in globalno naravo industrije spletnih iger na srečo.
Furthermore, the Danish authorities argued that the principle laid down by the Court of Justice in the Salzgitter case, according to which the Commission should not compare the notified level of taxation with levels applicable in other Member States in order determine whether the notified measure constitutes State aid [14], does not apply to the notified Act, since the differential tax treatment between land-based and online gambling activities is based exclusively on internal tax considerations.
Poleg tega so danski organi trdili, da načelo Sodišča v zadevi Salzgitter, v skladu s katerim Komisija pri ugotavljanju, ali priglašeni ukrepi pomenijo državno pomoč, priglašene stopnje obdavčitve ne bi smela primerjati s stopnjami v drugih državah članicah [14], ne velja za priglašeni zakon, saj različna davčna obravnava klasičnih in spletnih igralnic temelji izrecno na notranjih davčnih razlogih.
In particular, the Danish government took no account of the tax rates applicable in other Member States so as to enhance the competitiveness of the Danish gaming industry, but merely sought to strike an appropriate balance with the four aforementioned policy objectives of the notified Act.
Danska vlada zlasti ni upoštevala davčnih stopenj, ki veljajo v drugih državah članicah, da bi povečala konkurenčnost danskega igralništva, ampak je želela samo doseči ustrezno ravnovesje med navedenimi političnimi cilji priglašenega zakona.
Moreover, the Danish authorities argued that the Commission had misinterpreted the Salzgitter case, as it had relied on it not in order to assess the selective nature of the notified measure but in order to examine whether the selectivity of the notified measure could be regarded as justified.
Poleg tega so danski organi trdili, da si je Komisija napačno razlagala zadevo Salzgitter, saj se nanjo ni oprla pri oceni selektivne narave priglašenega ukrepa, ampak pri preučevanju, ali se lahko selektivnost priglašenega ukrepa šteje za upravičeno.
For the above reasons, the Danish authorities consider that the notified tax measure, if it were found to be selective, should be regarded as justified by the logic of the tax system.
Zaradi navedenih razlogov danski organi menijo, da bi bilo treba priglašeni davčni ukrep, če bi bil razglašen za selektivnega, obravnavati kot upravičenega zaradi logike davčnega sistema.
The Commission received comments from 17 interested third parties, including the complainants: seven of them were associations [15], seven were undertakings [16] and three were Member States [17].
Komisija je prejela pripombe 17 zainteresiranih tretjih strani, tudi pritožnikov: sedem od teh strani je bilo združenj [15], sedem je bilo podjetij [16], tri pa so bile države članice [17].
Comments from third parties supporting the Danish authorities’ position
Pripombe tretjih strani, ki podpirajo stališče danskih organov
With regard to the selectivity of the measure, some of the interested parties claim that online and land-based casinos are not in a comparable legal and factual situation because these undertakings do not operate in the same market and, consequently, the tax measure does not depart from the generally applicable tax system.
Glede selektivnosti ukrepa so nekatere zainteresirane strani trdile, da spletne in klasične igralnice niso v dejansko in pravno primerljivem položaju, saj ta podjetja ne delujejo na istem trgu, zaradi česar davčni ukrep ni ločen od splošno veljavnega davčnega sistema.
Hence, the tax measure should not be regarded as selective.
Zato se davčnega ukrepa ne sme šteti za selektivnega.
In support of this position, the interested third parties claim that the products offered by land-based and online casinos differ substantially.
Da bi podprle to stališče, so tretje strani trdile, da se proizvodi, ki jih nudijo klasične in spletne igralnice, med seboj precej razlikujejo.
The activities offered by land-based casinos constitute a social experience where, unlike online gambling, discussion, appearance, and physical environment are a central part of the gaming experience.
Dejavnosti, ki so na voljo v klasičnih igralnicah, pomenijo družabno izkušnjo, pri kateri so v nasprotju s spletnimi igrami na srečo pogovor, videz in fizično okolje osrednji del igralniške razsežnosti.
Furthermore, land-based gambling should be regarded as part of the overall entertainment experience, which is complemented by other activities, such as are offered by restaurants, bars, convention facilities, and hotel services.
Poleg tega je treba klasične igre na srečo obravnavati kot del celotne zabavne izkušnje, ki jo dopolnjujejo druge dejavnosti, kot jih nudijo restavracije, bari, prostori za srečanja in hotelske storitve.
In addition, those interested parties argue that online and land-based gambling activities do not present the same risks of addiction.
Poleg tega so te zainteresirane strani trdile, da pri spletnih in klasičnih igrah na srečo nevarnost glede zasvojenosti ni enaka.
Moreover, some interested parties argued that there is a segmentation of the gambling market based on different distribution channels, which would constitute a pertinent element for distinguishing different relevant markets.
Poleg tega so nekatere zainteresirane strani trdile, da obstaja delitev trga iger na srečo na podlagi različnih distribucijskih kanalov, ki bi predstavljali bistveni element za razlikovanje različnih upoštevnih trgov.
In that respect, they refer to an opinion of the French competition authority of 20 January 2011, which noted that online gambling could be differentiated from gambling in clubs or outlets [20].
S tem v zvezi so navedle mnenje francoskega organa za konkurenco z dne 20. januarja 2011, v katerem je bilo ugotovljeno, da bi se lahko spletne igre na srečo razlikovale od igranja iger na srečo v klubih ali na prodajnih mestih [20].
Some of the interested parties also pointed out that land-based gambling operators are subject to a limited competitive pressure in the specific geographic area where they offer their games.
Nekatere zainteresirane strani so tudi poudarile, da se klasične igralnice soočajo z omejenim konkurenčnim pritiskom na določenem geografskem področju, na katerem nudijo svoje igre.
By contrast, online operators would face fierce competition from other online operators.
Nasprotno pa se spletne igralnice soočajo s hudo konkurenco drugih spletnih igralnic.
In particular, since the gaming products in land-based casinos are bound to a physical location, customers need to physically move to get to the relevant location.
Ker so igre v klasičnih igralnicah vezane na fizično lokacijo, se morajo stranke fizično premakniti, da bi prišle na zadevno lokacijo.
For instance, in Denmark, there are only six locations where land-based casinos can operate.
Na Danskem, na primer, je samo šest lokacij, na katerih lahko poslujejo klasične igralnice.
By contrast, online gambling activities allow players to access a great number of gaming line-ups offered by different international operators.
Nasprotno pa spletne igralnice omogočajo igralcem, da dostopajo do velikega števila spletnih iger, ki jih nudijo različni mednarodni ponudniki.
Moreover, the strong competition for online casinos is all the more exacerbated by the existence of specialised websites that compare the offer of various online gambling providers, and by numerous blogs and forums that allow players to compare the products, prices and services offered by online operators.
Poleg tega močno konkurenco spletnih igralnic še povečuje obstoj posebnih spletnih strani, ki primerjajo ponudbe različnih ponudnikov spletnih iger na srečo, ter številnih blogov in forumov, ki igralcem omogočajo primerjanje proizvodov, cen in storitev spletnih ponudnikov.
At the same time, these interested parties point out that profit margins associated with online gambling are significantly lower than those associated with land-based gambling, given the fierce competition among online operators and the absence of such competition between land-based casinos.
Hkrati te zainteresirane strani poudarjajo, da so stopnje dobička pri spletnih igrah na srečo zaradi hude konkurence med spletnimi ponudniki in pomanjkanjem take konkurence med klasičnimi igralnicami precej nižje kot stopnje dobička pri klasičnih igrah na srečo.
Thus, online casinos would have significantly lower margins with regard to the payout ratio, i.e. the percentage of the wagered amounts that is credited back to customers.
Zato bi imele spletne igralnice precej nižje stopnje dobička glede na izplačilo, tj. odstotek vplačanih zneskov, ki se pripišejo nazaj strankam.
Moreover, land-based casinos can offer other side-products and so benefit from side-earnings such as casino hotels, bars, or restaurants, which are absent in an online environment.
Poleg tega lahko klasične igralnice nudijo druge stranske proizvode in imajo zaradi tega stranske zaslužke, na primer hoteli, bari, restavracije, ki jih v spletnem okolju ni.
Consequently, since land-based gambling operators could generate higher gambling profit than online operators, the difference in tax rates would be justified by the principle of the ‘financial capacity to pay’, according to which those who can bear a higher tax burden should pay higher taxes.
Zato bi bila, ker lahko imajo klasične igralnice večji zaslužek od iger na srečo kot spletne igralnice, razlika v davčnih stopnjah upravičena z načelom „finančne zmožnosti plačila“, v skladu s katerim tisti, ki lahko nosi večje davčno breme, plača višje davke.
Besides the aforementioned arguments, some interested parties also argued that even if the Danish measure were found to be selective, the selectivity criterion would be justified by the nature and general scheme of the tax system.
Poleg navedenih trditev so nekatere zainteresirane strani tudi trdile, da bi bilo merilo selektivnosti zaradi narave in splošne sheme davčnega sistema upravičeno tudi, če bi bilo za danski ukrep ugotovljeno, da je selektiven.
The aim of the Danish differential tax rate was to ensure that online operators would apply for a Danish licence and thus pay Danish taxes in the future, whilst at the same time guaranteeing that the objectives of consumer protection, as laid down in the Danish gambling legislation, would be achieved.
Namen danske različne davčne stopnje je bilo zagotoviti, da bi spletni ponudniki zaprosili za dansko dovoljenje in tako v prihodnosti plačevali danske davke, obenem pa zagotoviti, da se dosežejo cilji glede varstva potrošnikov iz danske zakonodaje o igrah na srečo.
In this connection, some interested parties referred to the 1998 Commission Notice on the application of the State aid rules to measures relating to business taxation [21], according to which the whole purpose of a tax system is the collection of revenue for State expenditure.
V zvezi s tem so se nekatere zainteresirane strani sklicevale na obvestilo Komisije iz leta 1998 o uporabi pravil o državni pomoči za ukrepe, ki zadevajo obdavčitev ustvarjenega dohodka [21], v skladu s katerim je celoten namen davčnega sistema pobiranje prihodkov za izdatke države.
On this basis, they take the view that the objective of optimising tax revenue from providing online gambling to Danish residents would otherwise not be achieved with a tax rate higher than the rate laid down for online gambling under the notified Act.
Na tej podlagi so zavzele stališče, da cilja glede povečanja davčnega prihodka od zagotavljanja spletnih iger na srečo danskim rezidentom ne bi bilo mogoče doseči z davčno stopnjo, višjo od stopnje, ki je za spletne igre na srečo določena v priglašenem zakonu.
Comments from third parties against the Danish authorities’ position
Pripombe tretjih strani, ki nasprotujejo stališču danskih organov
In contrast to the aforementioned arguments, other third parties — mainly land-based operators — submitted comments against the stance adopted by the Danish authorities.
V nasprotju s prejšnjimi trditvami so druge tretje strani – v glavnem klasične igralnice – predložile pripombe proti stališču danskih organov.
In substance, these interested parties argued that the Danish tax regime should be regarded as selective since it introduces a difference in tax treatment between two groups of undertakings which are in a legal and factual situation that is comparable in the light of the objectives of the measure.
V bistvu so te zainteresirane strani trdile, da bi bilo treba danski davčni sistem obravnavati kot selektivnega, saj uvaja različno davčno obravnavo med dvema skupinama podjetij, ki so ob upoštevanju ciljev ukrepa v dejansko in pravno primerljivem položaju.
These parties allege that the online and land-based casinos carry out competing activities in the one and the same market and they are therefore in comparable situations.
Te strani so trdile, da spletne in klasične igralnice izvajajo konkurenčne dejavnosti na enem in istem trgu in so zato v primerljivem položaju.
In support of this position, the interested parties claim that that the games provided by online and land-based casinos are similar.
Svoje stališče so podprle s trditvijo, da so igre, ki jih nudijo spletne in klasične igralnice, podobne.
The rules of casino games should be regarded as the same, and virtual interactions with croupiers or other players online are comparable with real interactions in land-based casinos.
Pravila iger na srečo v igralnicah bi bilo treba obravnavati kot enaka, navidezna interakcija s krupjeji ali drugimi igralci na spletu pa je primerljiva z dejansko interakcijo v klasičnih igralnicah.
Manufacturers of land-based gambling machines would produce the same models for online use as for land-based use.
Proizvajalci igralnih avtomatov za klasične igralnice izdelujejo enake modele za spletno in klasično rabo.
Hence, from a technical point of view, casino games offered online and offline were identical in terms of technological platforms, descriptions, features, formats and parameters.
Zato so s tehničnega vidika igre na srečo na spletu in v klasičnih igralnicah enake glede tehnoloških platform, opisa, značilnosti, oblik in parametrov.
Furthermore, the interested parties allege that the consumer profiles of online and land-based casinos are comparable.
Poleg tega so zainteresirane strani trdile, da so profili potrošnikov, ki uporabljajo spletne in klasične igralnice, primerljivi.
Hence, the consumer aspect should not be used as a pertinent argument to distinguish online gambling from land-based gambling.
Zato potrošniški vidik ne bi smel biti bistveni razlog za razlikovanje med spletnim in klasičnimi igrami na srečo.
Some interested parties did not think online gambling should be regarded as a different activity from land-based gambling, but simply as another channel through which games are offered to players.
Nekatere zainteresirane strani so menile, da se spletne igre na srečo ne bi smele obravnavati kot dejavnost, ki se razlikuje od klasičnih iger na srečo, ampak samo kot drug način nudenja iger na srečo igralcem.