natgillin/translations-raw huggingface dataset:
In view of these considerations, the Commission considers that the lower tax rate applicable to online gambling activities is an appropriate instrument to attain the liberalisation objectives of the new Gaming Act.
Glede na te pomisleke Komisija meni, da je nižja davčna stopnja za spletne igre na srečo ustrezen instrument za doseganje ciljev liberalizacije novega zakona o igrah na srečo.
The aid measure will ensure that online operators wishing to provide gambling services for Danish residents will apply for a licence and comply with the applicable national regulations.
Ukrep pomoči bo zagotovil, da bodo spletne igralnice, ki želijo danskim rezidentom nuditi igre na srečo, zaprosile za dovoljenje in spoštovale veljavne nacionalne predpise.
The Commission considers that the aid measure is capable of modifying the behaviour of foreign providers of online gambling services, since the lower tax rate constitutes an incentive for such operators to obtain a licence in Denmark and thus for the first time to provide online gambling services legally.
Komisija meni, da ukrep pomoči lahko spremeni ravnanje tujih ponudnikov spletnih iger na srečo, saj nižja davčna stopnja te ponudnike spodbuja, da na Danskem pridobijo dovoljenje in tako spletne igre na srečo prvič nudijo na zakonit način.
Aid is deemed proportionate only if the same change in behaviour could not be achieved with less aid and less distortion.
Pomoč se šteje za sorazmerno, če enake spremembe ravnanja ne bi bilo mogoče doseči z manj pomoči in manj izkrivljanja.
The amount of the aid must be limited to the minimum needed for the aided activity to take place.
Znesek pomoči mora biti omejen na najmanjšo vrednost, potrebno za izvedbo dejavnosti.
In the present case, the Commission considers that the Danish authorities have designed the measure in such a way as to diminish the possible amount of State aid involved and to minimise the distortions of competition arising from the measure.
V zadevnem primeru Komisija meni, da so danski organi ukrep oblikovali tako, da bo čim bolj zmanjšal morebitni znesek državne pomoči in izkrivljanje konkurence, ki izhaja iz ukrepa.
In the memorandum submitted by the Danish Ministry of Taxation of 6 March 2010 to the Policy Spokesmen of the political parties of the Danish Parliament on the level of duty to be set [72], the choice of the lower tax rate of 20 per cent of GGR for the online gambling was justified by reference to the following criteria:
V memorandumu z dne 6. marca 2010 o stopnji davka, ki jo je treba določiti, ki ga je dansko ministrstvo za davke predložilo predstavnikom političnih strank danskega parlamenta [72], je bila izbira nižje davčne stopnje v višini 20 % bruto prihodka od iger na srečo za spletne igre na srečo utemeljena z navedbo naslednjih meril:
Gambling provided under Danish licences should be adapted to the current offering from online gambling providers abroad, i.e. the tax rate needs to be adjusted in order to match the high payout ratios offered by foreign online gambling providers, inducing them to actually apply for a licence.
igre na srečo, ki so na voljo na podlagi danskih dovoljenj, bi morale biti prilagojene ponudbi ponudnikov spletnih iger na srečo v tujini, tj. davčna stopnja mora biti prilagojena tako, da bo ustrezala visokim stopnjam dobička glede na izplačilo, ki jih nudijo tuji ponudniki spletnih iger na srečo, in jih tako spodbudila, da dejansko zaprosijo za dovoljenje;
The total number of games offered should be increased, leading overall to an increase in turnover.
skupno število iger, ki so na voljo, bi bilo treba povečati, kar bi pripomoglo k povečanju prometa;
The gambling products should be so attractive that players would not want to gamble on sites of foreign (illegal) operators.
igre na srečo bi morale biti tako zanimive, da igralci ne bi hoteli igrati iger na straneh tujih (nezakonitih) ponudnikov;
Blocking instruments should be used to ensure, in combination with items (a)-(c), that gambling on the sites of illegal operators is reduced to a minimum.
treba bi bilo uporabiti instrumente blokiranja in zagotoviti, skupaj z uporabo točk (a) do (c), da se igranje iger na srečo na straneh nezakonitih ponudnikov zmanjša na najnižjo možno raven.
In this memorandum, the Danish authorities note that the legislation in the UK, which should be regarded as being very close to the Danish gambling regulation, provides for a tax rate of 15 per cent for online gambling.
V tem memorandumu danski organi opozarjajo, da zakonodaja Združenega kraljestva, ki naj bi bila zelo blizu danski zakonodaji na področju iger na srečo, za spletne igre na srečo določa davčno stopnjo v višini 15 %.
The Danish authorities considered that the tax rate for online gambling could be set higher than in the UK since Denmark, in contrast to the UK, will also introduce complementary blocking measures to make it more difficult for players to gamble on sites of foreign operators that have not obtained a Danish licence.
Danski organi so menili, da bi lahko bila davčna stopnja za spletne igre na srečo višja kot v Združenem kraljestvu, saj bo Danska, v nasprotju z Združenim kraljestvom, uvedla tudi dopolnilne ukrepe za blokiranje, kar bo igralcem otežilo igranje iger na srečo na straneh tujih ponudnikov, ki nimajo danskega dovoljenja.
Similarly, the Danish authorities cite the examples of France and Italy, which have liberalised their markets and imposed higher rates of duty than the UK.
Podobno danski organi navajajo primera Francije in Italije, ki sta liberalizirali svoje trge in uvedli višje stopnje dajatve kot Združeno kraljestvo.
The Danish authorities note that these markets are significantly bigger than the Danish market.
Danski organi opozarjajo, da so ti trgi precej večji od danskega trga.
The size of a market can have a tangible impact on operators’ willingness to enter a market even if there is a higher tax rate, as costs which are always associated with setting up operations in a new market tend to be comparatively higher for entry into smaller markets.
Velikost trga lahko vidno vpliva na pripravljenost ponudnika, da vstopi na trg, tudi če je stopnja davka višja, saj so stroški, ki so vedno povezani z vzpostavitvijo poslovanja na novem trgu, precej višji za vstop na manjše trge.
The memorandum includes a simulation of the possible revenue effect of tax rates of 15, 20 and 25 per cent, also taking into account possible changes in gamblers’ gambling patterns and operators’ actions.
V memorandum je vključena tudi simulacija morebitnega učinka davčnih stopenj v višini 15, 20 in 25 % na dohodke, pri čemer so upoštevane tudi morebitne spremembe igralnih vzorcev igralcev in ukrepov ponudnikov.
The simulation exercise concludes that a tax rate of 20 per cent will presumably still make it sufficiently attractive for gambling providers to apply for a Danish licence and for gamblers to be offered attractive services.
Simulacija je pokazala, da bo davčna stopnja v višini 20 % še vedno dovolj privlačna za ponudnike iger na srečo, da bodo zaprosili za dansko dovoljenje, in za igralce, da bodo imeli na voljo privlačne storitve.
Setting a higher tax rate (i.e. 25 per cent) can be expected to increase pressure on payout ratios with the result that the positive revenue effect of a 25 per cent rate may turn out to be lower than with a 20 per cent rate.
Višja davčna stopnja (tj. 25 %) bi po pričakovanjih povečala pritisk na izplačila, zaradi česar bi se pozitivni učinek 25-odstotne davčne stopnje na dohodek izkazal za manjšega od učinka pri 20-odstotni stopnji.
The Danish legislator therefore concluded that setting the tax rate for online gambling higher would most likely result in a gambling product that would not be attractive enough to gamblers, leading in turn to lower turnover, offsetting the immediate prospect of higher tax revenues.
Danski zakonodajalec je zato sklenil, da bi bile najverjetnejši rezultat višje davčne stopnje za spletne igre na srečo storitve, ki niso tako zanimive za igralce, zaradi česar bi se zmanjšal promet in s tem izničila pričakovanja glede večjih prihodkov od davkov.
The conclusions reached by the Danish legislator as to the appropriate level of taxation for online gambling activities are also confirmed by a report from an industry consulting company, which found that a tax rate of 20 per cent would not mean that the State would forego revenue it would otherwise have received [73].
Sklepe, ki jih je danski zakonodajalec sprejel glede ustrezne stopnje obdavčitve za spletne igre na srečo, potrjuje tudi poročilo svetovalne družbe na tem področju, ki je ugotovila, da davčna stopnja v višini 20 % ne bi pomenila izgube dohodka, ki bi ga država v nasprotnem primeru prejela [73].
According to that report, this was the highest rate economically feasible — a higher rate would be a ‘rate of no return’, i.e. a tax rate that was simply too high for there to be a valid business case for operators to enter the market.
V skladu s tem poročilom je bila to najvišja stopnja, ki je ekonomsko izvedljiva – višja stopnja bi bila „stopnja brez dobička“, tj. davčna stopnja, ki bi bila preprosto previsoka, da bi imeli ponudniki zadosten poslovni razlog za vstop na trg.
Above this rate, the tax revenue would start to fall.
Nad to stopnjo bi se dobiček od davka manjšal.
In view of the foregoing, the Commission considers that the tax rate of 20 per cent of GGR applicable to online operators is not lower than is necessary to ensure that the objectives of the Gaming Act are achieved.
Glede na navedeno Komisija meni, da davčna stopnja v višini 20 % bruto prihodka od iger na srečo, ki velja za spletne igralnice, ni nižja od stopnje, potrebne za zagotovitev, da so cilji zakona o davku na srečo doseženi.
Therefore, the aid measure meets the proportionality requirement set out in the case law of the Court of Justice.
Zato ukrep pomoči izpolnjuje zahtevo glede sorazmernosti iz sodne prakse Sodišča.
With regard to the impact of the aid measure on competition and trade, a distinction has to be made between possible distortions of the trade between Member States and distortions of competition within Denmark, especially with existing land-based gambling operators.
Glede vpliva ukrepa pomoči na konkurenco in trgovino je treba razlikovati med morebitnimi izkrivljanji trgovine med državami članicami in izkrivljanji konkurence na Danskem, zlasti med obstoječimi klasičnimi igralnicami.
With regard to trade between Member States, no negative impact is to be expected.
Glede trgovine med državami članicami ni pričakovati nobenega negativnega vpliva.
The Gaming Act enables Danish residents to gamble legally on websites of licensed online gambling operators.
Zakon o igrah na srečo omogoča danskim rezidentom, da igre na srečo igrajo zakonito na straneh spletnih igralnic.
Those websites are not restricted to Danish resident users but can be accessed by residents of all EU Member States, subject to the restrictions imposed by their national law.
Te spletne strani niso omejene samo na danske rezidente, ampak lahko do njih v skladu z omejitvami nacionalnih zakonodaj dostopajo rezidenti vseh držav članic EU.
By setting the tax rate on online gambling operators at 20 per cent of GGR, the Danish aid measure is broadly in line with the rates of similar taxes applied by other Member States that have already reformed their online gambling legislation.
Z določitvijo davčne stopnje za spletne igralnice v višini 20 % bruto prihodka od iger je danski ukrep pomoči na splošno v skladu s stopnjami podobnih davkov v drugih državah članicah, ki so že preoblikovale svojo zakonodajo na področju spletnih iger na srečo.
For example, both Belgium and the UK apply a tax rate of 15 per cent of GGR to online gambling, whereas other Member States apply even lower rates (for example, Estonia 5 per cent of GGR, Latvia 10 per cent of GGR, Finland 8,25 per cent of GGR).
Na primer, Belgija in Združeno kraljestvo sta za spletne igre na srečo uvedli davčno stopnjo v višini 15 % bruto prihodka od iger, druge države članice pa so uvedle še nižje stopnje (na primer Estonija 5 % bruto prihodka od iger, Latvija 10 % bruto prihodka od iger, Finska 8,25 % bruto prihodka od iger).
Only Slovakia has set its a higher tax rate of 27 per cent of GGR.
Samo Slovaška je uvedla davčno stopnjo v višini 27 % bruto prihodka od iger.
With regard to distortions of competition within Denmark, the measure will potentially benefit a considerable number of different Danish and foreign online gambling operators who up to now were prohibited from providing their services to Danish residents.
Glede izkrivljanja konkurence na Danskem naj bi ukrep koristil številnim različnim danskim in tujim spletnim igralnicam, ki do zdaj svojih storitev niso smele nuditi danskim rezidentom.
Denmark submitted a list of online gambling providers who have already indicated their willingness to apply for a licence.
Danska je predložila seznam ponudnikov spletnih iger na srečo, ki so že izrazili pripravljenost, da zaprosijo za dovoljenje.
As only the State- controlled company has hitherto been allowed to provide online gambling services, the liberalisation will increase overall competition in the market.
Ker je imelo do zdaj dovoljenje za nudenje spletnih iger na srečo samo eno podjetje, ki je pod nadzorom države, bo liberalizacija povečala splošno konkurenčnost na trgu.
Although the measure constitutes a State aid and its implementation may not be without repercussions for existing land-based gambling operators, who are taxed at a tax rate of up to 75 per cent of GGR, the Commission considers that the overall balance of implementing the measure is positive.
Čeprav ukrep pomeni državno pomoč in njegovo izvajanje morda ne bo brez posledic za obstoječe klasične igralnice, ki so obdavčene z davčno stopnjo do 75 % bruto prihodka od iger na srečo, Komisija meni, da je celotno ravnovesje izvajanja ukrepa pozitivno.
As shown above, setting the tax rate for online gambling at the same or a similar level as the rate for land-based gambling operators would have led to a situation where the industry and players would not have responded to the possibility of legally providing online gambling services on the Danish market, thus defeating the identified objectives of common interest pursued by the Gaming Act.
Kot je bilo prikazano, se sektor in igralci ne bi odzvali na možnost zakonitega nudenja spletnih iger na srečo na danskem trgu, če bi bila davčna stopnja za spletne igre na srečo določena na enaki ali podobni stopnji kot za klasične igralnice, zaradi česar ne bi bili izpolnjeni opredeljeni cilji skupnega interesa, za katere si prizadeva zakon o igrah na srečo.
Accordingly, the Commission concludes that the measure is compatible with the internal market under Article 107(3)(c) TFEU.
V skladu s tem je Komisija sklenila, da je ukrep združljiv z notranjim trgom na podlagi člena 107(3)(c) PDEU.
The Commission considers that the notified Act confers a tax advantage on online gambling operators that is granted through State resources.
Komisija meni, da priglašeni zakon pomeni davčno prednost za spletne igralnice, ki je dodeljena iz državnih sredstev.
The measure is regarded prima facie as selective, since it differentiates between online gambling operators and land-based casino operators who, in the light of the objective pursued by the measure, are in a comparable factual and legal situation.
Ukrep se a priori šteje za selektivnega, saj razlikuje med spletnimi igralnicami in klasičnimi igralnicami, ki so, ob upoštevanju cilja, za katerega si ukrep prizadeva, v dejansko in pravno primerljivem položaju.
The Danish authorities have failed to demonstrate that the prima facie selectivity of the notified act is justified by the logic of the tax system.
Danski organi niso uspeli dokazati, da je a priori selektivnost priglašenega ukrepa upravičena zaradi logike davčnega sistema.
Hence, the notified Act is regarded as State aid within the meaning of Article 107(1) TFEU.
Zato se priglašeni zakon šteje za državno pomoč v smislu člena 107(1) PDEU.
However, the Commission considers that the aid fulfils the conditions required for it to be regarded as compatible with the internal market under Article 107(3)(c) TFEU,
Vendar pa Komisija meni, da pomoč izpolnjuje pogoje, ki so potrebni, da se pomoč šteje za združljivo z notranjim trgom na podlagi člena 107(3)(c) PDEU –
The measure C 35/10 which Denmark is planning to implement in the form of duties for online gambling in the Danish Gaming Duties Act is compatible with the internal market within the meaning of Article 107(3)(c) of the Treaty on the Functioning of the European Union.
Ukrep C 35/10, ki ga Danska namerava izvesti v obliki davka na spletne igre na srečo v danskem zakonu o davku od iger na srečo, je združljiv z notranjim trgom v smislu člena 107(3)(c) Pogodbe o delovanju Evropske unije.
OJ C 22, 22.1.2011, p. 9.
UL C 22, 22.1.2011, str. 9.
Act No 698 on Gaming Duties (‘Lov om afgifter af spil’).
Zakon št. 698 o davku od iger na srečo („Lov om afgifter af spil“).
Although the notified measure was initially due to enter into force on 1 January 2011, in order to comply with the State aid provisions, Article 35, paragraph 1 of the Gaming Duties Act provides that the Minister of Taxation will set the date for the Act’s entry into force.
Priglašeni ukrep naj bi prvotno začel veljati 1. januarja 2011, vendar zaradi skladnosti z določbami o državni pomoči odstavek 1 člena 35 zakona o davku od iger na srečo določa, da začetek veljavnosti zakona določi minister za davke.
See below, Section 5.
Glej v nadaljevanju, oddelek 5.
Act on Gaming (No 848 of 1 July 2010); Act on the Distribution of Profits Stemming from Lotteries and Horse and Dog Racing (No 696 of 25 June 2010); Act laying down a Statute governing Danske Spil A/S (Act No 695 of 25 June 2010).
Zakon o igrah na srečo (št. 848 z dne 1. julija 2010); zakon o delitvi dobička iz loterij ter konjskih in pasjih dirk (št. 696 z dne 25. junija 2010); zakon, ki določa statut nacionalne loterije Danske Spil A/S (zakon št. 695 z dne 25. junija 2010).
1 Danish krone (DKK) ≈ EUR 0,13.
1 danska krona (DKK) ≈ 0,13 EUR.
Under Article 12 of the Gaming Duties Act, the following amounts are additionally levied per month: DKK 3000 per machine for up to 50 machines and DKK 1500 for machines beyond that number.
Na podlagi člena 12 zakona o davku od iger na srečo se mesečno dodatno zaračunajo naslednji zneski: 3000 DKK na avtomat za do 50 avtomatov in 1500 DKK za avtomate, ki presegajo to število.
See paragraphs 73 ff. of the initiating Decision.
Glej odstavek 73 sklepa o začetku postopka in naslednje odstavke.
Swiss Institute of Comparative Law, Study of Gambling Services in the Internal Market of the European Union, Final Report, European Commission, 2006. http://ec.europa.eu/internal_market/services/docs/gambling/study1_en.pdf
Švicarski inštitut za primerjalno pravo, Študija o igrah na srečo na notranjem trgu Evropske unije, končno poročilo, Evropska komisija, 2006. http://ec.europa.eu/internal_market/services/docs/gambling/study1_en.pdf
For an English version of the memorandum, see Annex B to the Danish authorities’ observations of 14 January 2011 on the initiating decision.
Za angleško različico memoranduma glej Prilogo B pripomb danskih organov z dne 14. januarja 2011 na sklep o začetku postopka.
The Danish version of the memorandum can be found in Annex 20 to the Danish authorities’ notification of 6 July 2010.
Danska različica memoranduma je na voljo v Prilogi 20 k priglasitvi s strani danskih organov z dne 6. julija 2010.
Swiss Institute of Comparative Law, Study of Gambling Services in the Internal Market of the European Union, European Commission 2006, Chapter 7, p. 1402.
Švicarski inštitut za primerjalno pravo, Študija o igrah na srečo na notranjem trgu Evropske unije Evropska komisija 2006, poglavje 7, str. 1402.
Case T-308/00 Salzgitter v Commission of the European Communities [2004] ECR II-1933, paragraph 81.
Zadeva T-308/00, Salzgitter proti Komisiji Evropskih skupnosti, ZOdl. 2004, str. II-1933, točka 81.
The wording of this paragraph is as follows: ‘Consequently, in order to identify what constitutes an advantage as contemplated in the case-law on State aid, it is imperative to determine the reference point in the scheme in question against which that advantage is to be compared. In the present case, when a “normal” tax burden with the meaning of the aforementioned case laws is being determined, comparing the tax rules applicable in all of the Member States, or even some of them, would inevitably distort the aid and functioning of the provisions on the monitoring of State aid. In the absence of Community-level harmonisation of the tax provisions of the Member States, such an approach would in effect compare different factual and legal situations arising from legislative and regulatory disparities between the Member States. The information provided by the applicant in the present case illustrates, moreover, the disparity which exists between the Member States, particularly as regards tax bases and rates of taxation on capital goods. ’ Commission Decision C2/09 MoRaKG, Conditions for Capital Investment (OJ C 60, 14.3.2009, p. 9), paragraph 25.
Odstavek se glasi: „Zato je za opredelitev, kaj v smislu sodne prakse glede pojma državne pomoči pomeni prednost, v okviru določene pravne ureditve treba ugotoviti referenco, na podlagi katere se primerja to prednost. V obravnavanem primeru za ugotovitev, kaj je v smislu navedene sodne prakse ‚normalna‘ davčna obremenitev, ni mogoče primerjati davčnih pravil, ki se uporabljajo v vseh državah članicah ali samo v nekaterih izmed njih, ne da bi se izkrivil cilj in uporaba določb o nadzoru državnih pomoči. Ob odsotnosti harmonizacije davčnih določb držav članic na ravni Skupnosti bi se namreč presojalo dejansko in pravno različne položaje, ki izhajajo iz različnosti zakonov in drugih predpisov držav članic. Podatki, ki jih je v okviru obravnavane pritožbe predložila tožeča stranka, poleg tega ponazarjajo različnost med državami članicami, zlasti glede vrste in stopenj obdavčenja investicijskega blaga. “ Sklep Komisije C2/09 MoRaKG, Pogoji za kapitalske naložbe (UL C 60, 14.3.2009, str. 9), odstavek 25.
European Gaming and Betting Association (EGBA), Remote Gambling Association (RGA), Automatenverband, Eupportunity, Van Speelautomaten, Danish Chamber of Commerce and European Casino Association (ECA).
[15] Evropsko igralniško in stavniško združenje (European Gaming and Betting Association, EGBA), Združenje za igranje iger na srečo na daljavo (Remote Gambling Association, RGA), Automatenverband, Eupportunity, Van Speelautomaten, danska gospodarska zbornica in Evropsko združenje igralnic (European Casino Association, ECA).
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Estonia, France and Spain.
Estonija, Francija in Španija.
Case C-46/08 Carmen Media Group, [2009], not yet published, paragraph 103.
Zadeva C-46/08 Carmen Media Group, [2009], še ni objavljena, točka 103.
Institut national de la santé et de la recherche médicale, Jeux de hasard et d’argent — Contextes et addictions, July 2008, http://lesrapports.ladocumentationfrancaise.fr/BRP/084000697/0000.pdf
Institut National de la Santé et de la Recherche Médicale, Jeux de hasard et d’argent – Contextes et addictions, julij 2008, http://lesrapports.ladocumentationfrancaise.fr/BRP/084000697/0000.pdf.