natgillin/translations-raw huggingface dataset:
Their production thus would involve a higher economic risk.
Zato je za uporabo testa vzpostavljen jasen postopek.
Thus video games with culturally British/European content would be less commercially viable than those with more globalised content.
V zvezi z elementi testa, ki pomagajo določiti kulturno kakovost igre, je Združeno kraljestvo pojasnilo, da je večina točk, ki jih je mogoče doseči v predlaganem kulturnem testu, povezanih z vsebino.
Both international publishers and domestic developers are less likely to take risks in producing culturally relevant content and instead create more generic content aimed at international markets.
Do 20 točk od 31 je povezanih s kulturno vsebino in prispevkom igre.
A survey by the United Kingdom found that the culturally British elements of game narratives are being eroded in an attempt to secure the global publishing deals needed to fund their development and ensure the survival of the developer.
Ta vključuje elemente kot so kraj, na katerem se zgodba odvija, glavne vloge, področje, ki ga igra obravnava, uporaba angleškega jezika ter odraz britanske kulture in dediščine.
Nearly three quarters of British video games developers claimed that original intellectual property development had slowed or stopped in the previous five years.
Le 3 točke so povezane z lokacijo razvojne dejavnosti, preostalih 8 točk pa je mogoče doseči, če je zadevni kulturni delavec (scenarist, skladatelj, oblikovalec, umetnik ali programer) državljan ali prebivalec Združenega kraljestva ali EGP.
The survey found that many developers have had to change the cultural content of their games to satisfy commercial requirements.
Predlagani test ima zato veliko večji poudarek na vsebini kot na lokaciji dejavnosti.
53 % of respondents said they had changed characters and settings away from British or European subjects.
Ta poudarek na vsebini nadalje krepi uporaba pravila glede minimalne kulturne vsebine („pravilo zlatih točk“), ki bo zagotovilo, da bodo test opravile le igre z zadostnim številom točk za kulturno vsebino.
In view of this, the incentive objectives of the fund would be to make cultural products that are likely to be uneconomical, commercially viable, thereby promoting the production of new cultural products that would not have been made in the absence of the tax relief, and to support the development of skills for the sustainable production of cultural products, relevant British/EEA video games.
Ta poudarek na vsebini pomeni omejitev splošnega področja uporabe olajšave.
A discriminating cultural test
Združeno kraljestvo je opravilo analizo iger, ki so bile dane na trg v tej državi v letih 2006, 2009 in 2012, in naknadno uporabilo kulturni test za vse igre iz Združenega kraljestva, ki so bile dane na trg v tem obdobju.
Finally, as regards the cultural test, which ensures that the scheme only covers distinctively cultural games, the United Kingdom explained that firstly, the tax authority, HM Revenue & Customs (‘HMRC’), has a dedicated and specialist ‘Creative Industries Unit’ which will be responsible for administering and policing claims for the video games tax relief.
Od 822 iger, ki so bile dane na trg Združenega kraljestva leta 2012, so jih le 74 naredili razvijalci iz Združenega kraljestva, od teh pa bi jih 25,7 % (19 iger) opravilo kulturni test, če bi obstajal.
The unit will risk assess claims, and this process includes ensuring that the rules for qualification are properly adhered to.
Za leti 2006 in 2009 je test pokazal, da bi delež takšnih iger med igrami, ki so bile razvite v Združenem kraljestvu, znašal približno 27 %, medtem ko bi njihov delež med vsemi igrami, danimi na trg Združenega kraljestva, znašal 3–4 %.
There is thus a clear process in place for the application of the test.
Združeno kraljestvo meni, da je 25,7-odstotna uspešnost v območju, ki ga je Komisija sprejela v primeru francoske davčne spodbude za videoigre [8].
As regards the elements of the test which help to determine the cultural quality of a game, the United Kingdom clarified that the majority of points available within the proposed cultural test relate to content.
V navedeni odločitvi je Komisija ugotovila, da dejstvo, da je izbranih skoraj 30 % iger, kaže na to, da je Francija pripravila merila, ki zagotavljajo, da je vsebina videoiger, upravičenih do davčne olajšave, resnično kulturna.
Up to 20 points out of 31 relate to the cultural content and contribution of the game.
Tudi Združeno kraljestvo meni, da je kulturni test za videoigre dovolj omejevalen, da je pomoč namenjena videoigram z britansko kulturo/kulturo EGP.
This includes elements like the location of the story, the lead characters, the subject matter on which the game is based, the use of the English language and the reflection of British culture and heritage.
Združeno kraljestvo se je poleg tega strinjalo, da shemo kot začetni pilotni projekt priglasi za štiri leta, ta čas pa bo uporabilo za spremljanje olajšave in zagotavljanje, da se bo uporabljala, kot je predvideno.
Only three points relate to the location of development activity and the remaining eight points are available where the relevant cultural practitioners, like scriptwriter, composer, designer, artist, or programmer, are British or EEA citizens or residents.
Tekmovanje za subvencije
The proposed test therefore has a strong focus on content over the location of activity.
V zvezi s pomislekom Komisije, da bi pomoč lahko spodbudila tekmovanje za subvencije v Uniji, ki bi privedlo do neupravičenega izkrivljanja konkurence, je Združeno kraljestvo pripomnilo, da bi bil dokaz takšnega tekmovanja za subvencije, če bi veliko število držav članic s shemami povečevalo konkurenčnost svojih domačih sektorjev.
This focus on content is further strengthened by the application of a minimum cultural content rule, a ‘golden points rule’, which will ensure that only games with a sufficient number of cultural content points will pass the test.
Združeno kraljestvo meni, da to ni verjetno.
This focus on content represents a constraint on the overall scope of the relief.
Čeprav so davčne ugodnosti lahko odločilne pri odločanju o lokaciji podjetja, je pomoč predvsem odgovor na davčno olajšavo Kanade, Združenih držav Amerike in Južne Koreje.
The United Kingdom has undertaken analysis of games released there in 2006, 2009 and 2012, applying the cultural test retrospectively to all United Kingdom-made games released during this period.
Francija je trenutno edina druga država članica, ki zagotavlja davčno spodbudo za produkcijo kulturno pomembnih videoiger.
Of the 822 released in the United Kingdom in 2012, only 74 were made by United Kingdom developers, 25,7 % of which (19 games) would have passed the cultural test if it had been in existence.
Poleg tega bi bilo tekmovanje za subvencije osredotočeno samo na gospodarsko konkurenco in ne bi imelo nobenih kulturnih omejitev.
For 2006 and 2009, the test showed that the share of such games among the games which were developed in the United Kingdom would have been around 27 %, while their share among all games released in the United Kingdom would have been between 3 % and 4 %.
Dejstvo, da bi si dve ali več držav prizadevalo zaščititi proizvodnjo določenih kulturnih proizvodov (v skladu z dogovorjenim kulturnim testom), ne bi pomenilo tekmovanja za subvencije.
The United Kingdom considers a 25,7 % pass rate to be within the range accepted by the Commission in the case of the French video games tax incentive [8].
Namen predlagane pomoči je zaščititi produkcijo kulturnih britanskih/evropskih videoiger, kot taka pa bo pomoč zagotovila olajšavo le za del videoiger, ki se razvijejo v Združenem kraljestvu in Evropi, ter podprla le majhen znesek vseh odhodkov za razvoj videoiger.
In that decision, the Commission found that the fact that close to 30 % of games are selected indicates that France has drawn up criteria guaranteeing that the content of video games eligible for the tax relief is truly cultural.
Združeno kraljestvo po razpravah z industrijo ocenjuje, da bo le približno 10 % kulturno britanskih/evropskih videoiger imelo proračun, višji od 5 milijonov GBP.
Likewise, the United Kingdom considers the video games cultural test to be sufficiently restrictive to ensure the aid is targeted at culturally British/EEA video games.
Odhodki za razvoj bodo pri večini iger znatno manjši.
The United Kingdom has furthermore agreed to notify the scheme as an initial pilot for four years, and will use this time to monitor the relief and ensure that it is being used as intended.
V. OCENA UKREPA POMOČI
Subsidy race
Opredelitev državne pomoči
Regarding the Commission’s concern that the aid could fuel a subsidy race within the Union which would lead to undue distortions of competition, the United Kingdom observed that such a subsidy race would be evidenced by a large number of Member States operating schemes to increase the competitiveness of their domestic sectors.
V skladu s členom 107(1) Pogodbe je v zvezi s pomočjo, ki jo dodeli država članica, 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.
The United Kingdom does not consider this likely to be the case.
Ukrep ja oblikovan tako, da upravičenim podjetjem zniža stroške produkcije, kar jim zagotavlja gospodarsko prednost.
Although tax advantages may be a determinant for decisions on where to locate a business, the aid is mainly an answer to Canadian, United States and South Korean tax relief.
Omejen je na podjetja v sektorju videoiger in je zato selektiven.
France is currently the only other Member State to offer a tax incentive for the production of culturally relevant video games.
Ukrep vpliva na trgovino in konkurenco med državami članicami, saj se igre proizvajajo tudi v drugih državah članicah, prodajajo pa se na mednarodnem trgu.
Furthermore, a subsidy race would be purely focused on economic competition without any cultural restrictions.
Glede na to pomeni državno pomoč v smislu člena 107(1) Pogodbe.
Two or more countries looking to protect the production of particular cultural products, according to an agreed cultural test, would not constitute a subsidy race.
Združljivost pomoči z notranjim trgom
The aim of the proposed aid is to protect the production of culturally British/European video games and, as such, the aid will provide relief for only a fraction of video games developed in the United Kingdom and in Europe and support only a small amount of overall video game development expenditure.
V zvezi s splošno zakonitostjo sheme Komisija ugotavlja, da je Združeno kraljestvo umaknilo klavzulo o teritorializaciji porabe, ki je bila po mnenju Komisije problematična z vidika svoboščin notranjega trga, in sicer pretoka blaga in opravljanja storitev.
V. ASSESSMENT OF THE AID MEASURE
Združeno kraljestvo pričakuje, da bo večina videoiger, ki jih zajema njihov kulturni test, imela proračun za produkcijo, nižji od 1 milijona GBP.
Classification as State aid
Le približno 10 % navedenih videoiger bi imelo proračun višji od 5 milijonov GBP.
According to Article 107(1) of the Treaty, concerning aid granted by Member States, 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 shall be incompatible with the internal market, in so far it affects trade between Member States.
Komisija si glede na spreminjanje proračunov za produkcijo videoiger v Združenem kraljestvu pridržuje pravico, da ponovno razmisli o višini te zgornje meje, ko se bo ta ukrep pomoči ponovno priglasil v štirih letih po njegovem začetku veljavnosti v skladu z obveznostmi Združenega kraljestva.
The support for video game production, based on an approval by HMRC, accords a financial advantage by way of a tax relief to undertakings in the game production sector at the expense of the budget of HM Treasury.
Združeno kraljestvo namerava utemeljiti podporo razvoju iger kot pomoč za pospeševanje kulture.
It is therefore granted through State resources and imputable to the State.
Glede na to bi bilo treba opraviti oceno na podlagi člena 107(3)(d) Pogodbe.
The measure is designed to reduce the production costs of the benefiting undertakings and constitutes an economic advantage for them.
Komisija ni pripravila smernic za uporabo te določbe za pomoč igram.
It is limited to companies in the video game sector and is therefore selective.
Vendar je v sporočilu o kinematografiji navedena možnost dodelitve pomoči igram.
Finally, it has an effect on trade and competition between Member States, as games are also produced in other Member States and traded internationally.
V odstavku 24 navedenega sporočila je navedeno, da se bodo vsi ukrepi pomoči v podporo igram še naprej obravnavali za vsak primer posebej.
Accordingly, it constitutes State aid within the meaning of Article 107(1) of the Treaty.
Vendar bi Komisija uporabila merila intenzivnosti pomoči iz sporočila o kinematografiji, če bi bila dokazana potreba po shemi pomoči, namenjene igram s kulturnim ali izobraževalnim namenom.
Compatibility of the aid with the internal market
Komisija mora zato oceniti združljivost ukrepa neposredno na podlagi člena 107(3)(d) Pogodbe.
Regarding the general legality of the scheme, the Commission notes that the United Kingdom has withdrawn the territorialisation clause which the Commission found problematic in view of the internal market freedoms of movement of goods and provision of services.
Preveriti bo morala, ali ukrep služi pospeševanju kulture ter ali ne škoduje trgovinskim pogojem in konkurenci v Uniji v obsegu, ki je v nasprotju s skupnimi interesi.
It agreed to limit the volume of subcontracting costs qualifying as eligible for aid to GBP 1 million.
To pomeni, da mora biti primeren instrument za uresničitev tega cilja, zlasti da brez te podpore ne bi bilo dovolj spodbude, da bi udeleženci na trgu izdelali želeno vrsto iger.
The Commission takes the view that this limit is acceptable in this case in so far as, in practice, in view of the size of the production budgets, a ceiling of GBP 1 million for subcontracting expenditure does not appear likely to significantly hamper recourse to subcontracting.
Kar zadeva sorazmernost pomoči, se lahko po analogiji uporabijo najvišje intenzivnosti pomoči, ki so določene v sporočilu o kinematografiji.
The United Kingdom expects that the majority of the video games covered by their cultural test will have a production budget of less than GBP 1 million.
Komisija je ocenila kulturni cilj in nujnost pomoči za določene videoigre v dveh odločitvah o podpori igram v Franciji, ki sta navedeni zgoraj v odstavkih 20 in 30.
Only around 10 % of those video games would have a budget in excess of GBP 5 million.
Pospeševanje kulture
Depending on changes in the production budgets for video games in the United Kingdom, the Commission reserves the right to review this ceiling when the aid measure is re-notified within four years of its implementation, in line with the commitments entered into by the United Kingdom.
Da bi bila pomoč igram, kot jo predlaga Združeno kraljestvo, združljiva s členom 107(3)(d) Pogodbe, mora služiti pospeševanju kulture.
The United Kingdom intends to justify the support of game development as aid to promote culture.
Komisija je na podlagi sprememb sheme in dodatnih dokazov, ki jih je predložilo Združeno kraljestvo, prepričana, da bodo organi Združenega kraljestva uporabili resnično selektiven kulturni test, ki bo zagotovil, da se pomoč dodeli le za pospeševanje kulture v skladu s členom 107(3)(d) Pogodbe.
Accordingly, an assessment would have to take place under Article 107(3)(d) of the Treaty.
Prvič, Komisija se seznanja z obrazložitvami Združenega kraljestva glede testa, ki služi določitvi kulturne kakovosti igre (uvodne izjave 27 do 29):
The Commission has not developed guidelines for the application of this provision on aid to games.
večina točk, ki jih je mogoče doseči v predlaganem kulturnem testu, je povezanih s kulturno vsebino in prispevkom igre, do 20 točk od 31.
However, the Cinema communication refers to the possibility of granting aid to games.
To nadalje krepi uporaba pravila glede minimalne kulturne vsebine („pravilo zlatih točk“), ki bo zagotovilo, da bodo test opravile le igre z zadostnim številom točk za kulturno vsebino.
Paragraph 24 of that communication states that aid measures in support of games will continue to be addressed on a case-by-case basis.
Simulacije kulturnega testa na podlagi iger, danih na trg v prejšnjih letih, so pokazale, da bi kulturni test opravilo 26–27 % iger, izdelanih v Združenem kraljestvu.
To the extent that the necessity of an aid scheme targeted at games which serve a cultural or educational purpose can be demonstrated, the Commission would apply the aid intensity criteria of the Cinema communication.
Takšna uspešnost kaže na to, da merila testa zagotavljajo, da je vsebina videoiger, upravičenih do davčne olajšave, resnično kulturna, in da je test dovolj omejevalen, da je pomoč namenjena videoigram z britansko/evropsko kulturo.
The Commission therefore has to assess the compatibility of the measure directly on the basis of Article 107(3)(d) of the Treaty.
Za primerjavo, Komisija je v svoji odločitvi iz leta 2007 o francoski davčni spodbudi za videoigre [9] ugotovila, da upravičenost približno 30 % iger kaže na to, da je test dovolj selektiven.
It will have to verify, whether it serves the promotion of culture and whether it does not affect trading conditions and competition in the Union to an extent contrary to the common interest.
Zato so bili odpravljeni dvomi iz sklepa o začetku postopka.
This means that it has to be the appropriate instrument to achieve this objective, in particular that without this support there would not be sufficient incentive for market actors to produce the desired kind of games.
Dejstvo, da je izbranih le približno 27 % iger, kaže na to, da cilj ukrepa ni zgolj industrijski cilj zagotavljanja podpore določenemu sektorju, temveč da je ta cilj resnično kulturen.
Regarding the proportionality of the aid, the maximum aid intensities established by the Cinema communication may be applied by analogy.
Ukrep pomoči tako izpolnjuje pravi cilj pospeševanja kulture.
The Commission assessed the cultural objective and the necessity of aid to certain video games in the two decisions regarding support to games in France, referred to in recitals 20 and 30.
Primernost, nujnost in sorazmernost ukrepa
Promotion of culture
Na podlagi člena 107(3)(d) Pogodbe bi morala biti davčna olajšava za videoigre primeren instrument za doseganje zastavljenega cilja.
To be compatible with Article 107(3)(d) of the Treaty, the aid to games, as proposed by the United Kingdom, needs to serve the promotion of culture.
Državna pomoč za druge namene, ki se ne bi osredotočila na ta kulturni cilj, bi verjetno spodbujala industrijske cilje, povezane s sektorjem.
On the basis of the changes to the scheme and the additional evidence submitted by the United Kingdom, the Commission is satisfied that the United Kingdom would apply a truly selective cultural test ensuring that aid is granted only for the promotion of culture in line with Article 107(3)(d) of the Treaty.
Komisija priznava, da tako zasnovana davčna olajšava omogoča učinkovito namenjanje javnih sredstev za igre s kulturno vsebino in je zato ustrezno orodje za doseganje zastavljenega kulturnega cilja.
Firstly, the Commission takes note of the explanations given by the United Kingdom regarding the test used to determine the cultural quality of a game (recitals 27 to 29):
Glede na zelo dinamičen razvoj in napredek trga iger so organi Združenega kraljestva predložili podatke, ki dokazujejo, da je pomoč nujna za ohranitev primerne produkcije takšnih iger in da bi se brez pomoči kulturnim igram znatno zmanjšala produkcija in tržni delež teh iger.
the majority of points available within the proposed cultural test, up to 20 points out of 31, relate to the cultural content and contribution of the game.
Podatki kažejo, da se število britansko kulturno obarvanih iger stalno zmanjšuje, njihov tržni delež pa se je z 9 % vseh iger, danih na trg Združenega kraljestva, leta 2003 močno zmanjšal na 4 % leta 2006 in je v obdobju 2009–2012 ostal pri 3 %.
This is further strengthened by the application of a minimum cultural content rule, the ‘golden points rule’, which will ensure that only games with a sufficient number of cultural content points will pass the test.
Kulturno pomembne igre imajo lahko enake stroške produkcije kot svetovne igre, vendar znatno manjši trg.
Simulations of the cultural test on the basis of games released in earlier years revealed that 26 % to 27 % of the games produced in the United Kingdom would have passed the cultural test.
Njihova produkcija tako vključuje večje gospodarsko tveganje.
Such a pass rate indicates that the criteria of the test ensure that the content of video games eligible for the tax relief is truly cultural and that the test is sufficiently restrictive to target the aid at culturally British/European video games.
Tako so videoigre z britansko/evropsko kulturno vsebino manj gospodarsko uspešne od tistih z bolj globalizirano vsebino.
In comparison, in its decision of 2007 on the French video games tax incentive [9], the Commission found that an eligibility of around 30 % of games indicated that the test was sufficiently selective.
Trg zato nenehno pritiska na razvijalce iger v Evropi, da ne izpostavljajo pomena evropsko kulturno obarvanih elementov svojih iger, če želijo prodajati svetovnemu občinstvu.
Consequently, the doubts raised in the opening decision have been addressed.
Razvijalci evropsko kulturno obarvanih iger težje pridobijo zasebna sredstva.
The fact that only around 27 % of games are selected indicates that the objective of the measure is not simply an industrial objective of providing support for a specific sector but a truly cultural objective.
Predlagana davčna olajšava bi morala spodbujati produkcijo videoiger s kulturno vsebino in ne iger, ki so namenjene zgolj zabavi, tako da bi zmanjšala stroške produkcije prvih.
The aid measure thus meets a genuine objective of promoting culture.
Zato je treba sklepati, da bo ukrep verjetno imel spodbujevalni učinek, ki ustreza njegovemu cilju.
Appropriateness, necessity and proportionality of the measure
Poleg tega je ukrep pomoči sorazmeren, saj omejuje intenzivnost pomoči na 25 % stroškov produkcije, ki dejansko nastanejo pri izdelavi iger, ki izpolnjujejo pogoje.
On the basis of Article 107(3)(d) of the Treaty, the video games tax relief should be an appropriate instrument for meeting the objective being pursued.
To je nižje od intenzivnosti pomoči v višini 50 %, ki je dovoljena za avdiovizualno produkcijo v skladu s členom 52(1) sporočila o kinematografiji, ki se po analogiji uporablja v zvezi z dopustno intenzivnostjo pomoči.
State aid for other purposes which would not focus on this cultural objective is more likely to promote sector related industrial objectives.
Da ukrep ne bi škodoval trgovinskim pogojem in konkurenci v Uniji v obsegu, ki je v nasprotju s skupnimi interesi, bi morali izkrivljanje konkurence in učinke ukrepa na trgovino izravnati pozitivni učinki ukrepa.
The Commission acknowledges that, as designed, the tax relief actually allows public support to be channelled to games with a cultural content and that it is therefore an appropriate tool for achieving the cultural objective being pursued.
Po podatkih, ki so jih predložili Združeno kraljestvo in predstavniki sektorja, se je leta 2012 manj kot 10 % iger, danih na trg Združenega kraljestva, razvilo v Združenem kraljestvu.
In view of the very dynamic development and evolution of the games market, the United Kingdom authorities submitted data to substantiate that the aid is necessary to maintain a reasonable output of such games and that without aid for cultural games their production and market share would decrease considerably.
Tržni deleži iger, ki izpolnjujejo pogoje in so bile izdane v Združenem kraljestvu, so razmeroma majhni (4–5 %).