natgillin/translations-raw huggingface dataset:
With respect to the background of the severe downturn in the context of the economic and financial crisis, in the same recommendation the Council issued a revised version of the third recommendation pursuant to Article 104(7) TEC.
Ob upoštevanju hudega upada gospodarske rasti zaradi gospodarske in finančne krize je Svet v istem priporočilu izdal revidirano priporočilo tretjega priporočila na podlagi člena 104(7) PES.
The Council recommendation of 7 July 2009 called on the Hungarian authorities to put an end to the excessive deficit situation by 2011 at the latest.
Svet je v priporočilu z dne 7. julija 2009 madžarske organe pozval, naj odpravijo čezmerni primanjkljaj do leta 2011.
Inter alia, Hungary was recommended: (i) to limit the deterioration of the fiscal position in 2009 by ensuring a rigorous implementation of the adopted and announced corrective measures to respect the target of 3,9 % of GDP; (ii) starting from 2010, to implement rigorously the necessary consolidation measures to ensure a continued reduction of the structural deficit and a renewed decline of the headline deficit, with an increased reliance on structural measures, in view of warranting a lasting improvement of public finances; (iii) to spell out and adopt in a timely manner the consolidation measures necessary to achieve the correction of the excessive deficit by 2011; (iv) to ensure a cumulative 0,5 % of GDP fiscal effort over 2010 and 2011; and (v) to ensure that the government gross debt ratio was brought onto a firm downward trajectory.
Madžarski je zlasti priporočil, naj (i) omeji slabšanje fiskalnega položaja v letu 2009 z zagotavljanjem doslednega izvajanja sprejetih in napovedanih popravljalnih ukrepov, da bi lahko dosegla ciljni primanjkljaj v višini 3,9 % BDP; poleg tega naj (ii) od leta 2010 dosledno izvaja potrebne konsolidacijske ukrepe za nenehno zmanjševanje strukturnega primanjkljaja in ponoven upad nominalnega primanjkljaja, pri tem pa pospešeno izvaja strukturne ukrepe, da bi zagotovila trajno izboljšanje javnih financ; in naj (iii) določi in pravočasno sprejme konsolidacijske ukrepe, ki bi bili potrebni za odpravo čezmernega primanjkljaja do leta 2011, ter (iv) v letih 2010 in 2011 zagotovi skupni fiskalni napor v višini najmanj 0,5 % BDP; kakor tudi naj (v) zagotovijo stalno zniževanje deleža bruto javnega dolga.
On 27 January 2010 the Commission adopted a Communication to the Council [6] concluding that, based on information available at the time, Hungary had taken effective action in response to the Council recommendation of 7 July 2009.
Komisija je dne 27. januarja 2010 sprejela sporočilo Svetu [6], v katerem je ugotovila, da je na podlagi informacij, ki so bile v tem času na voljo, Madžarska sprejela učinkovite ukrepe na podlagi priporočila Sveta z dne 7. julija 2009.
The Commission arrived at its conclusion by taking into account, in particular, consolidation measures of 1,5 % of GDP to meet the 2009 deficit target of 3,9 % of GDP, structural reforms in the pension and the social benefit system supporting the achievement of the 2010 deficit target of 3,8 % of GDP, and progress regarding the implementation of the new fiscal framework, but at the same time, the Commission gave an alert about considerable risks.
Komisija je do te ugotovitve prišla zlasti ob upoštevanju konsolidacijskih ukrepov v višini 1,5 % BDP za dosego ciljnega primanjkljaja v višini 3,9 % BDP v letu 2009, strukturnih reform pokojninskega sistema in sistema socialnih prejemkov, ki podpirajo doseganje ciljnega primanjkljaja v višini 3,8 % BDP v letu 2010, ter napredka v zvezi z izvajanjem novega fiskalnega okvira in obenem je Komisija tudi opozorila na znatna tveganja.
in 2010 the actual budget deficit exceeded the target by 0,4 % of GDP while economic growth was stronger in 2010 than foreseen by the Commission services’ 2009 spring forecast, which had served as the basis for the Council recommendations of 7 July 2009.
leta 2010 je dejanski proračunski primanjkljaj presegal ciljni primanjkljaj za 0,4 % BDP, medtem ko je bila gospodarska rast v letu 2010 močnejša, kot je bilo predvideno v napovedi služb Komisije s pomladi 2009, na kateri so temeljila priporočila Sveta z dne 7. julija 2009.
In 2011, the general government balance is expected (both by the government and the Commission services’ 2011 autumn forecast – ‘2011 autumn forecast’) to turn into surplus, but only thanks to one-off revenues of 9,75 % of GDP linked to the transfer of the pension assets from the private pension schemes to the state pillar and of 0,9 % of GDP from sectoral levies (on telecom, energy, retail and financial sectors).
Leta 2011 naj bi se javnofinančni saldo po pričakovanjih (tako vlade kot tudi služb Komisije v napovedi za jesen 2011 – „napoved za jesen 2011“) pretvoril v presežek, vendar le zaradi enkratnih prihodkov v višini 9,75 % BDP v zvezi s prenosom pokojninskih sredstev iz zasebnih sistemov pokojninskega zavarovanja na državni steber in prihodkov v višini 0,9 % BDP iz sektorskih dajatev (v telekomunikacijskem, energetskem, maloprodajnem in finančnem sektorju).
As to the structural deficit, it deteriorated by 1,5 % in 2010 and by 1,25 % in 2011, a cumulative 2,75 % of GDP, contrary to the Council recommendation of 7 July 2009 that recommended to ensure, at least, a cumulative 0,5 % of GDP fiscal effort over these 2 years as needed to correct the deficit by the 2011 deadline in a sustainable manner.
Strukturni primanjkljaj se je v letu 2010 poslabšal za 1,5 %, v letu 2011 pa za 1,25 %, kar je skupno 2,75 % BDP in je v nasprotju s priporočilom Sveta z dne 7. julija 2009, naj Madžarska v teh dveh letih zagotovi skupni fiskalni napor v višini najmanj 0,5 % BDP, ki je potrebno za trajnostno odpravo primanjkljaja do leta 2011.
This structural deterioration is a reflection of the fact that tax cuts amounting to over 2 % of GDP were not sufficiently compensated by structural measures;
Strukturno poslabšanje je posledica dejstva, da strukturni ukrepi niso ustrezno kompenzirali znižanja davkov v višini več kot 2 % BDP;
regarding 2012, the draft budget targets a deficit of 2,5 % of GDP in line with the 2011 update of the Convergence Programme.
osnutek proračuna za leto 2012 je zasnovan tako, da naj bi dosegli ciljni primanjkljaj v višini 2,5 % BDP v skladu s posodobljenim konvergenčnim programom iz leta 2011.
In order to achieve this, the budget proposal contains several measures, altogether amounting to close to 4 % of GDP according to the authorities, while setting aside 0,7 % of GDP as an extraordinary reserve buffer.
V ta namen predlog proračuna vsebuje več ukrepov, ki po podatkih organov skupaj znašajo skoraj 4 % BDP, poleg tega je predvidenega 0,7 % BDP rezerve kot varovala za izredne razmere.
In particular, interest rates for all maturities have increased, the exchange rate has weakened, and the medium-term economic outlook seems to have worsened since the 2011 autumn forecast was published on 10 November 2011.
Zlasti so se povečale obrestne mere za vse roke zapadlosti, menjalni tečaj se je poslabšal in zdi se, da se je srednjeročna gospodarska napoved poslabšala, odkar je bila 10. novembra 2011 objavljena napoved za jesen 2011.
Overall, if these factors were taken into account, the deficit projections in both 2012 and 2013 would be further increased by 0,5 % of GDP, leading to deficits of just above 3 % of GDP and 3,75 % of GDP, respectively;
Če bi se ti dejavniki upoštevali, bi se napovedi glede primanjkljaja tako v letu 2012 kot tudi v letu 2013 nadalje povečale za 0,5 % BDP, kar bi pomenilo primanjkljaj v višini nekaj nad 3 % BDP oziroma 3,75 % BDP;
Finally, in 2013, the deficit (at 3,25 % of GDP) is expected to surpass the 3 % GDP deficit threshold again even after taking into account additional measures announced since the 2011 autumn forecast.
V letu 2013 naj bi primanjkljaj (v višini 3,25 % BDP) znova presegel referenčno vrednost 3 % BDP, tudi po upoštevanju dodatnih ukrepov, ki so bili napovedani po objavi napovedi za jesen 2011.
The higher deficit in 2013 is mainly linked to the fact that temporary one-off revenues are being phased out as planned, while not all planned structural reforms are sufficiently specified.
Na višji primanjkljaj v letu 2013 vpliva zlasti dejstvo, da se začasni enkratni prihodki kot načrtovano postopoma ukinjajo, medtem ko vse načrtovane strukturne reforme niso ustrezno določene.
on the measure C 35/10 (ex N 302/10) which Denmark is planning to implement in the form of duties for online gambling in the Danish Gaming Duties Act
o ukrepu C 35/10 (ex N 302/10), ki ga Danska namerava izvesti v obliki davka na spletne igre na srečo v danskem zakonu o davku od iger na srečo
The Danish authorities provided the requested information by letter dated 20 October 2010.
Danski organi so zahtevane informacije predložili z dopisom z dne 20. oktobra 2010.
The Commission also received two separate complaints with regard to the proposed Gaming Duties Act.
Komisija je prejela tudi dve ločeni pritožbi glede predlaganega zakona o davku od iger na srečo.
The Danish authorities submitted their comments in their letter of 20 October 2010.
Danski organi so svoje pripombe predložili z dopisom z dne 20. oktobra 2010.
A meeting with the Danish authorities to discuss the notification and the two complaints referred to above took place in Brussels on 10 November 2010.
Komisija se je 10. novembra 2010 v Bruslju sestala z danskimi organi, da bi obravnavali priglasitev in obe navedeni pritožbi.
By decision of 14 December 2010, the Commission informed Denmark that it had decided to initiate the procedure laid down in Article 108(2) TFEU in respect of the notified measure.
Komisija je s sklepom z dne 14. decembra 2010 Danski sporočila, da bo glede ukrepa začela postopek v skladu s členom 108(2) PDEU.
The Commission decision to initiate the procedure (hereinafter the ‘initiating decision’) was published in the Official Journal of the European Union [4].
Sklep Komisije o začetku postopka (v nadaljnjem besedilu: sklep o začetku postopka) je bil objavljen v Uradnem listu Evropske unije [4].
The Commission invited interested parties to submit comments.
Komisija je zainteresirane strani pozvala, naj predložijo svoje pripombe.
The Danish authorities submitted their observations on the initiating decision by letter of 14 January 2011.
Danski organi so svoje pripombe na sklep o začetku postopka predložili z dopisom z dne 14. januarja 2011.
The Commission received Denmark’s comments by letter dated 14 April 2011.
Komisija je pripombe Danske prejela z dopisom z dne 14. aprila 2011.
Following the initiation of infringement proceedings and the sending of a reasoned opinion on 23 March 2007 concerning obstacles to the free movement of sports betting services in Denmark [6], the Danish government had decided to reform the national legislation on gambling and betting services and to replace the existing monopoly regime with a regulated and partially liberalised one.
Po začetku postopka za ugotavljanje kršitev in poslanem obrazloženem mnenju dne 23. marca 2007 o ovirah za prosti pretok športnih stav na Danskem [6] se je danska vlada odločila, da bo preoblikovala nacionalno zakonodajo o prirejanju iger na srečo in stav ter veljavno monopolno ureditev nadomestila z regulirano in delno liberalizirano ureditvijo.
The liberalisation was considered necessary, inter alia, to comply with EU law and to respond to the threat posed by illegal online gambling services provided by gaming service providers located in other jurisdictions.
Liberalizacija naj bi bila med drugim potrebna tudi zaradi skladnosti z zakonodajo EU in zaradi odziva na grožnjo, ki so jo predstavljale nezakonite spletne igre na srečo ponudnikov iger na srečo v drugih jurisdikcijah.
The notified Gaming Duties Act is part of a set of Acts introduced to liberalise the gambling sector [7].
Priglašeni zakon o davku od iger na srečo je del zakonov, uvedenih zaradi liberalizacije sektorja iger na srečo [7].
Under the terms of Article 1 of the Gaming Act, the overall objective of this new law reform for gambling services is:
V skladu s členom 1 zakona o igrah na srečo je splošni cilj te preoblikovane zakonodaje o igrah na srečo:
to keep gambling consumption at a moderate level,
ohranjanje zmernega igranja iger na srečo,
to protect young persons and other vulnerable persons from exploitation or from becoming addicted to gambling,
zaščita mladih in drugih ranljivih oseb pred izkoriščanjem ali pred zasvojenostjo od iger na srečo,
to protect gamblers by ensuring that gambling is supplied in a reasonable, reliable and transparent manner, and
zaščita igralcev iger na srečo z zagotavljanjem, da so igre na srečo na voljo na razumen, zanesljiv in pregleden način, ter
to ensure public order and prevent gambling being used for criminal purposes.
zagotavljanje javnega reda in preprečevanje izkoriščanja iger na srečo za namene kaznivega ravnanja.
Under the Gaming Act, ‘supplying or arranging gambling requires a licence unless this Act or other legislation provides otherwise’.
V skladu z zakonom o igrah na srečo je za „zagotavljanje ali organizacijo iger na srečo potrebno dovoljenje, razen če ta zakon ali drugi predpisi določajo drugače“.
In addition, the provision or arranging of gambling is subject to the payment of duty (Article 1 of the Gaming Duties Act).
Poleg tega je za zagotavljanje ali organiziranje iger na srečo treba plačati davek (člen 1 zakona o davku od iger na srečo).
Article 5 of the Gaming Act defines gaming as covering the following activities: (i) lotteries, (ii) combination gambling, and (iii) betting.
Člen 5 zakona o igrah na srečo določa, da igre na srečo obsegajo naslednje dejavnosti: (i) loterije, (ii) kombinirane igre na srečo in (iii) stave.
Combination gambling refers to ‘activities where a participant has a chance to win a prize, and where the likelihood of winning depends on a combination of skill and chance’.
Kombinirane igre na srečo se nanašajo na „dejavnosti, pri katerih ima udeleženec možnost, da prejme nagrado, in pri katerih je verjetnost, da bo udeleženec zmagal, odvisna od kombinacije spretnosti in sreče“.
Combination gambling thus includes games that are often offered by casinos, such as roulette, poker, baccarat, blackjack, and gaming machines offering cash winnings.
Zato kombinirane igre na srečo pogosto vključujejo igre, ki jih nudijo igralnice, kot so ruleta, poker, bakarat, blackjack in igralni avtomati z denarnimi nagradami.
Article 5 of the Gaming Act defines online gambling as ‘gambling entered into between a player and a gambling provider using remote communication’.
Člen 5 zakona o igrah na srečo spletne igre na srečo opredeljuje kot „igre na srečo, pri katerih na daljavo sodelujeta igralec in ponudnik igre na srečo“.
The same provision defines land-based gambling as ‘gambling that is entered into by a player and a gambling supplier, or the suppliers’ agent, meeting physically’.
Ista določba klasične igre na srečo opredeljuje kot „igre na srečo, pri katerih fizično sodelujeta igralec in ponudnik igre na srečo, ali njegov zastopnik“.
Betting services are defined as ‘activities where a participant has a chance of winning a prize and where a bet is placed on the result of a future event or the occurrence of a future event’.
Stave so opredeljene kot „dejavnosti, pri katerih ima udeleženec možnost, da prejme nagrado, in pri katerih se stavi na rezultat dogodka v prihodnosti ali pojav dogodka v prihodnosti“.
Under the terms of Articles 2-17 of the Gaming Duties Act, the games subject to duty are (i) lotteries, including class lotteries and non-profit lotteries, (ii) betting, including local pool betting, (iii) land-based casinos, (iv) online casinos, (v) gaming machines offering cash winnings in amusement arcades or restaurants, and (vi) games without stakes.
Na podlagi pogojev iz členov 2–17 zakona o davku od iger na srečo so obdavčene igre (i) loterije, vključno z razrednimi loterijami in neprofitnimi loterijami, (ii) stave, vključno s stavami z vložkom v skupen sklad, (iii) klasične igralnice, (iv) spletne igralnice, (v) igralni avtomati z denarnimi nagradami v igralnih salonih ali pivnicah, barih itd. ter (vi) igre brez stavnih vložkov.
The Gaming Duties Act sets different tax rates, depending on whether the games are provided in online casinos or in land-based casinos.
Zakon o davku od iger na srečo določa različne davčne stopnje, ki so odvisne od tega, ali so igre na voljo v spletnih ali klasičnih igralnicah.
Under Article 10 of the Gaming Duties Act, holders of a licence to provide games in land-based casinos are subject to a basic charge of 45 per cent of their gross gaming revenues (‘GGR’ — stakes minus winnings), less the value of the tokens in the tronc, and an additional charge of 30 per cent for GGR (less the value of the tokens in the tronc) which exceeds DKK 4 million (calculated on a monthly basis) [8].
V skladu s členom 10 zakona o davku od iger na srečo imetniki dovoljenja za zagotavljanje iger v klasičnih igralnicah plačajo osnovno dajatev v višini 45 % svojega bruto prihodka od iger na srečo („GGR“ – vložek minus dobitek), od česar se odšteje vrednost žetonov v posebnih skrinjicah, imenovanih „tronc“, in dodatno dajatev v višini 30 % za bruto prihodek od iger na srečo (minus vrednost žetonov v skrinjicah „tronc“), ki presega 4 milijone DKK (izračunano mesečno) [8].
Under Article 11 of the Gaming Duties Act, holders of a licence to provide games in an online casino are subject to a charge of 20 per cent of their GGR.
V skladu s členom 11 zakona o davku od iger na srečo imetniki dovoljenja za zagotavljanje iger v spletni igralnici od svojega bruto prihodka od iger na srečo plačajo 20 %.
Holders of a licence to provide gaming machines offering cash winnings (slot machines) in amusement arcades and restaurants are subject to a charge of 41 per cent of their GGR.
Imetniki dovoljenja za zagotavljanje igralnih avtomatov z denarnimi nagradami (igralni avtomati na kovance) v igralnih salonih in pivnicah, barih itd. plačajo 41 % svojega bruto prihodka od iger na srečo.
An additional 30 per cent is paid on gaming machines in public houses, bars, etc. for GGR exceeding DKK 30000, and on gaming machines in amusement arcades for GGR exceeding DKK 250000 [9].
Dodatnih 30 % se plača na igralne avtomate v pivnicah, barih itd. za bruto prihodek od iger na srečo, ki presega 30000 DKK, in na igralne avtomate v igralnih salonih za bruto prihodek od iger na srečo, ki presega 250000 DKK [9].
With regard to the licence fees, the Gaming Act provides that anyone applying for a licence to offer betting or online casino games is liable to a fee of DKK 250000 (DKK 350000 if they apply for both betting and online casino games) and a yearly licence fee ranging from DKK 50000 up to DKK 1500000 depending on the gaming revenues.
Glede licenčnin zakon o igrah na srečo določa, da mora vsak, ki zaprosi za dovoljenje za zagotavljanje stav ali spletnih igralniških iger, plačati 250000 DKK (350000 DKK, če zaprosi za oboje, stave in spletne igralniške igre) in letno licenčnino, ki znaša od 50000 DKK do 1500000 DKK, odvisno od prihodkov od iger na srečo.
The Gaming Act requires online gambling providers either to be established in Denmark, or if they are residents of another EU or EEA Member State, to nominate an approved representative (Article 27).
Zakon o igrah na srečo zahteva, da imajo ponudniki spletnih iger na srečo sedež na Danskem, če pa so rezidenti druge države članice EU ali EGP, morajo imenovati pooblaščenega predstavnika (člen 27).
REASONS FOR OPENING THE PROCEDURE
RAZLOGI ZA ZAČETEK POSTOPKA PREISKAVE
The Commission opened the formal investigation procedure laid down in Article 108(2) of the TFEU in respect of the measure at issue on the grounds that it might entail State aid within the meaning of Article 107(1) TFEU.
Komisija je formalni postopek preiskave iz člena 108(2) PDEU glede zadevnega vprašanja začela na podlagi ugotovitve, da bi ukrep lahko vključeval pomoč v smislu člena 107(1) PDEU.
In particular, the Commission considered that the measure could be regarded as selective in the light of case law.
Komisija je zlasti menila, da bi se ukrep ob upoštevanju sodne prakse lahko štel za selektivnega.
Given the nature of the games offered online and in land-based establishments, the social experience provided by gaming of both types, and the socioeconomic profiles of the consumers, the Commission had doubts as to whether the differences between online and land-based gambling were substantial enough to consider them not to be comparable in law and in fact for the purposes of their tax treatment under the Gaming Duties Act.
Glede na naravo iger, ki so na voljo na spletu in v klasičnih igralnicah, socialno razsežnost, ki jo nudijo igre na srečo obeh vrst, in družbeno-gospodarske profile potrošnikov je Komisija dvomila, da so razlike med spletnimi in klasičnimi igrami na srečo dovolj velike, da ti dve panogi ne bi bili primerljivi z vidika oblikovanja zakonov ali dejanskega stanja za namen določitve davčne stopnje v okviru zakona o davku od iger na srečo.
Furthermore, at that stage of the procedure, the Commission took the view that should the measure be considered prima facie to be selective, the Danish authorities had failed to establish that the measure could be justified by the logic of the tax system.
Poleg tega je na tej stopnji postopka Komisija menila, da danski organi, če se za ukrep izkaže, da je a priori selektiven, niso uspeli dokazati, da je mogoče ukrep upravičiti z logiko davčnega sistema.
In this regard, the Danish authorities argued that the tax rate for online gambling reflected the necessary balance between meeting the aims of the Danish gambling legislation in order to protect players on the one hand, and being able to face the competition from online operators established in other countries with lower tax rates on the other.
V zvezi s tem so danski organi trdili, da davčna stopnja za spletne igre na srečo odraža potrebno ravnovesje med izpolnjevanjem namena danske igralniške zakonodaje za zaščito igralcev po eni strani in zmožnostjo soočanja s konkurenco spletnih igralnic s sedežem v drugih državah z nižjimi davčnimi stopnjami po drugi strani.
In addition, regarding the reference made by the Danish authorities to the overall objectives pursued by the Gaming Act (see paragraph 8), the Commission took the view that these objectives appeared to be of a general nature and external to the tax system.
Poleg tega je glede navedbe danskih organov glede skupnih ciljev zakona o igrah na srečo (glej uvodno izjavo 8) Komisija menila, da so ti cilji očitno splošni in niso dejavnik davčnega sistema.
Since it is established case-law that only intrinsic objectives of the tax system are pertinent, the Commission considered that the Danish authorities had not sufficiently substantiated their claim that the selectivity of the tax measure at issue was required by the logic of the tax system.
Ker so po uveljavljeni sodni praksi bistveni samo notranji cilji davčnega sistema, je Komisija menila, da danski organi niso ustrezno utemeljili svoje trditve, da je selektivnost zadevnega davčnega ukrepa potrebna zaradi logike davčnega sistema.
Moreover, the Commission took the view that the notified Act involved a tax advantage conferred through the use of State resources since foregoing tax revenue gave online gambling operators an advantage in the form of a substantially lower rate of duty.
Poleg tega je Komisija menila, da je priglašeni zakon vključeval davčno ugodnost, dodeljeno z uporabo državnih sredstev, saj je država s tem, ko se je odrekla davčnim prihodkom, spletnim igralnicam dodelila prednost v obliki precej nižje stopnje davka.
In addition, to the extent that the measure provides a selective economic advantage to online operators operating in Denmark, it could affect trade in the internal market and distort competition.
Poleg tega bi lahko, ker ukrep pomeni selektivno ekonomsko prednost za spletne igralnice na Danskem, le-ta vplival na trgovino na notranjem trgu in izkrivljal konkurenco.