natgillin/translations-raw huggingface dataset:
In the opening decision, the Commission doubted that the estimated budget of the measure was sufficient to cover the estimated costs of conversion.
Kot so dokazali italijanski organi in kot potrjujejo zainteresirane strani v svojih pripombah, je prehod na digitalno kinematografijo izziv za filmski sektor in vpliva na celotno evropsko kinematografijo, zlasti na manjše kinematografe.
The updated budget and cost estimates provided by the Italian authorities (cf. recitals 18 and 45) give an updated assessment of the situation addressed by the aid measure.
Z zaprtjem kinematografov, zlasti neodvisnih majhnih in srednje velikih kinematografov v manjših mestih, bi se zmanjšala raznolikost in regionalni doseg ponujenih filmov.
On the basis of an average tax credit of EUR 15000 and taking into account the estimated budget of the scheme (cf. recital 18), the measure could benefit 500 screens over the period 2014-2015, when the aid measure is expected to be used most intensively.
To pomeni, da dolgotrajen in neenakomeren prehod negativno vpliva na prikazovanje in distribucijo filmov, nenazadnje pa tudi na evropske obiskovalce.
This corresponds to a substantial part of the screens that remain to be digitalised (cf. recital 40).
Italija kljub izvajanju davčnega ukrepa v skladu s pravili de minimis še naprej zaostaja pri prehodu na digitalno kinematografijo.
While the cultural programming requirement has been removed from the aid scheme, the Italian authorities have argued that the scheme still has a strong cultural objective.
Ukrep ni usmerjen le v najmanjše kinematografe, temveč tudi v večje komercialne kinematografe in mreže.
The achievement of the complete digitisation of the Italian cinema market will result in a better circulation of different types of film and increase circulation potential for ‘niche’ works.
Vendar so največje mreže kinematografov (z več kot 60 platni) izključene iz pomoči.
If the various types of cinema in Italy could not all make the digital transition, culture would suffer.
Italijanski organi so trdili, da davčne olajšave, odobrene vsem manjšim kinematografom, zagotavljajo enake konkurenčne pogoje v sektorju, v katerem prevladujeta zelo veliki mreži kinematografov.
The Italian authorities maintain that the tax credit measure implies an offset against not just direct taxes owed to the Italian Revenue Agency (corporate tax) but also indirect taxes (such as VAT) and withholding tax and social security obligations (paid by employers on behalf of their employees).
Cilj davčne olajšave je pomagati kinematografom, ki zlasti v trenutnih gospodarskih razmerah ne morejo zbrati dovolj zasebnih sredstev za drag prehod na digitalno kinematografijo.
All these taxes are taken into account when calculating the tax credit benefits.
Komisija ob upoštevanju navedenega meni, da se lahko ukrep pomoči šteje za nujnega za ohranitev in ponovno oživitev raznolikosti kinematografov v Italiji v digitalnem okviru.
This increases the accessibility of the scheme, as its use does not depend on the level of profits realised by the undertaking concerned.
Nadaljnja prisotnost različnih vrst kinematografov, od umetniških kinematografov s samo enim platnom do kinematografov z več platni in komercialnimi programi, je ključna za zagotovitev, da se italijanskim obiskovalcem še naprej ponuja raznolika izbira filmov.
Moreover, Article 51 of Decree-Law 83 of 2012 introduced the possibility of transferring tax credits to suppliers of digital equipment, banks, financial intermediaries and insurance agencies (cf. recital 25).
Kot so zainteresirane strani priznale v svojih pripombah, je prehod na digitalno kinematografijo izziv za celoten filmski sektor, pri čemer le največje mreže kinematografov zlahka dostopajo do komercialnih modelov prehoda.
This increases the accessibility of the aid measure for the smaller cinemas, especially if they are family-run and have no employees.
Iz podatkov o trgu, ki so jih zagotovili italijanski organi, je razvidno, da izvajanje ukrepa v skladu s pravili de minimis ni zadostovalo za izvedbo tega prehoda, kar zlasti velja za kinematografe z več kot enim platnom.
Already during the implementation of the measure under de minimis rules, the tax credits have been of benefit to all types of cinema, including the smallest cinemas in the market.
Nekateri kinematografi so sicer res imeli dostop do sporazumov o VPF, vendar komercialni modeli prehoda ne krijejo vseh stroškov prehoda na digitalno kinematografijo (glej odstavek 32).
The pie chart below gives an overview of the beneficiaries of the scheme (2010-2013) demonstrating this.
Sorazmernost ukrepa
Beneficiaries per type of cinema (2010-2013, based on the number of screens) (data last updated in April 2014 and provided by the Ministry of Culture and Tourism)
Italijanski organi so iz davčne olajšave izključili kinematografske prikazovalce z več kot 60 platni.
Multiplexes 5 to 10 screens, towns over 50 000 inhabitants
Struktura italijanskega kinematografskega trga kaže na jasno razliko med upravljavci z največ 60 platni in večjimi upravljavci (glej odstavka 36 in 37).
Multiplexes 5 to 10 screens, towns up to 50 000 inhabitants
Zato se zdi, da je uvedena mejna vrednost sorazmerna glede na cilj sheme.
Single-screen cinemas
Italijanski organi so s tem, ko so znesek pomoči določili z odstotkom dejanskih stroškov digitalizacije, zagotovili sorazmernost pomoči, čeprav se lahko stroški v posameznih primerih razlikujejo.
Multiplexes over 10 screens
Kot je izpostavilo več strani, ki so poslale pripombe (odstavek 29), so lahko stroški digitalizacije v nekaterih primerih nadpovprečno visoki, na primer kadar so potrebna znatna dela v projekcijskih kabinah.
The data provided moreover show a marked increase in the number and share of small cinemas benefiting from the tax credit in 2012 and especially 2013.
V takih neobičajnih primerih omejitev v višini 50000 EUR vseeno zagotavlja sorazmernost zneskov pomoči v absolutnem smislu.
All in all, according to data received from the Italian authorities, 325 cinemas or 24,3 % of the 1340 smallest cinema sites in Italy were able to use the tax credit to make the digital transition between 2010 and the end of 2013.
Italijanski organi so v spremenjene izvedbene predpise vključili posebne določbe za zagotovitev, da se prepreči prekomerno nadomestilo ali preusmeritev pomoči (npr. distributerjem ali integratorjem VPF) v primeru kombiniranja zasebnih in javnih sredstev za prehod na digitalno kinematografijo.
Economic, social and cultural impact
Italijanski organi na ta način spodbujajo optimalno sinergijo med razpoložljivimi tržnimi modeli in državno pomočjo, da bi se olajšala izvedba digitalizacije.
The Italian authorities stress the cultural importance of ensuring a comprehensive digital cinema transition.
Davčna olajšava se lahko kombinira tudi z drugimi ukrepi pomoči.
The installation of digital equipment brings with it a number of important advantages (such as increased flexibility) for the whole cinema sector (and ultimately cinema audiences).
Italijanski organi so za zagotovitev sorazmernosti pomoči uvedli največje kumulativne intenzivnosti pomoči v višini 90 % za majhne kinematografe (z enim platnom ali dvema) in 75 % za druge vrste kinematografov.
Yet the costs of conversion are high and unequally spread, with cinemas carrying most of the burden.
Na splošno mora biti prošnji priložen certificiran dokument, v katerem so navedeni dejanski nastali stroški za vsako platno, pri čemer mora ministrstvo za kulturo in turizem to preveriti za vsak primer posebej.
In particular the smaller market players are not able to make the transition without State aid.
Poleg tega izvedbeni predpisi določajo izterjavo davčne olajšave (vključno z obrestmi in kaznimi), če se zahteve ne izpolnijo.
The market transition (VPF) models developed do not suffice to offset this imbalance and not all cinemas can access them to the same extent.
Primernost ukrepa
The Italian authorities confirm that, in their view, the scheme's mechanisms do not call into question the principle of technological neutrality.
Pojasnila italijanskih organov in uvedba prenosljivosti davčnih olajšav zagotavljajo, da bo ukrep vplival na ustrezne upravičence sheme.
Existence of aid
Ukrep se več ne predlaga kot pilotni ukrep, temveč bi se izvajal do konca leta 2022.
Article 107(1) TFEU states that ‘Save as otherwise provided in the Treaties, 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, in so far as it affects trade between Member States, be incompatible with the internal market.’
Iz podatkov italijanskih organov (odstavka 57 in 58) je razvidno, da je ukrep dostopen vsem vrstam zadevnih kinematografov, zlasti manjšim.
As explained in the opening decision and more briefly in recital 12, the measure constitutes State aid within the meaning of Article 107(1) TFEU.
Poudariti je treba, da znatno povečanje števila kinematografov z največ štirimi platni, ki so imeli koristi od davčnih olajšav (v skladu s pravili de minimis), v letih 2012 in 2013 sovpada z uvedbo prenosljivosti davčnih olajšav leta 2012 (odstavek 25), čeprav so na to morda vplivali tudi drugi dejavniki.
The source of funding is tax incentives, so the Italian State is foregoing certain tax revenues.
Na splošno se ukrep zdi primeren za zaščito raznolikosti kinematografov na italijanskem trgu, od kinematografov s samo enim platnom do majhnih komercialnih kinematografov in različnih vrst multipleksov.
Under the scheme, certain film companies will benefit from this financial advantage, and the measure therefore provides a selective advantage to certain undertakings.
Ta raznolikost platen je predpogoj za raznoliko izbiro filmov, ki se na navedenih platnih prikazujejo.
The beneficiaries compete with other undertakings that do not necessarily benefit from the scheme.
Izkrivljanje konkurence in vpliv na trgovino
Consequently the scheme distorts or threatens to distort competition.
Izkrivljanja konkurence in vpliv na trgovino so omejeni.
In view of the international trade in films, the measure may affect intra-Union trade.
Čezmejni vpliv kinematografov je omejen na prisotnost mednarodnih upravljavcev kinematografov in mednarodno razsežnost trgovine s filmi na splošno.
Compatibility of the aid
Vendar imajo posamezni kinematografi zaradi svoje lokacije neizogibno omejen geografski doseg, saj obiskovalci za obisk kinematografa ne želijo potovati daleč.
They have continually stressed the cultural importance of completing the digital cinema roll-out in Italy as soon as possible.
Davčna olajšava zagotavlja, da lahko vsi kinematografi izvedejo digitalni prehod, vendar ne izkrivlja neupravičeno konkurence v smislu njihovega vsakdanjega delovanja.
The aid measure aims to ensure that all types of cinema are able to make the digital transition, despite the high costs of conversion.
Poleg tega se pričakuje, da bo izvedba prehoda na digitalno kinematografijo v Evropi koristila celotni evropski filmski industriji.
When the opening decision on the measure was adopted, the Commission had not defined its policy on digital projection support.
Glede na to pomisleki o standardih za digitalno kinematografijo iz sklepa o začetku postopka več niso relevantni.
Since then, the Commission has adopted a new communication on State aid for films and other audiovisual works [10], which updated the rules used for assessing the compatibility of State aid for films and other audiovisual works under Article 107(3)(d) TFEU.
Iz pripomb tretjih strani je razvidno, da se v sektorju na splošno podpirajo prevladujoči standardi za digitalno kinematografijo.
The new Cinema communication explicitly acknowledges that aid to cinemas may be assessed as aid to promote culture within the meaning of Article 107(3)(d) TFEU.
ZAKLJUČEK
Therefore the compatibility of the aid at issue here may be assessed under this provision.
Komisija glede na navedeno meni, da ima pomoč dobro opredeljen kulturno usmerjen cilj.
The Cinema communication stipulates that aid for the modernisation of cinemas, including their digitisation, can be justified on that basis if such aid is necessary, proportionate and adequate.
Pomisleki o nujnosti, sorazmernosti, primernosti in učinku iz sklepa o začetku postopka so bili obravnavani.
Necessity of the measure
Izkrivljanja konkurence in vplivi ukrepa na trgovino so omejeni in niso v nasprotju s skupnim interesom.
The disappearance of cinemas, in particular independent small and medium-sized venues in smaller towns, would reduce the diversity and regional reach of the films offered.
Člen 1
In other words, a long and uneven transition has a negative impact on film exhibition, distribution and, ultimately, European audiences.
Ukrep državne pomoči, ki ga Italija namerava izvesti za opremo za digitalno projekcijo na podlagi zakona št. 244 z dne 24. decembra 2007, uredbe z zakonsko močjo št. 91 z dne 8. avgusta 2013 in osnutkov predpisov o izvajanju davčnih olajšav, ki se odobrijo kinematografom za uvedbo in pridobitev opreme in strojev za digitalno projekcijo, je združljiv z notranjim trgom v smislu člena 107(3)(d) Pogodbe o delovanju Evropske unije.
Despite the implementation of the tax measure under the de minimis rules, Italy continues to lag behind in the digital cinema transition.
Izvajanje ukrepa pomoči se zato odobri.
At the same time, as the market has passed the ‘tipping point’ of conversion, with more than 60 % of the screens in Italy digitalised at the end of 2013, the situation has worsened for those cinemas that are dependent on State aid to make the transition.
Člen 2
Indeed, the availability of 35 mm films is not guaranteed in the short term.
Ta sklep je naslovljen na Italijansko republiko.
The measure targets not only the smallest cinemas, but also larger commercial cinemas and networks.
V Bruslju, 29. oktobra 2014
However, the largest cinema networks (of more than 60 screens) are excluded from aid.
Za Komisijo
The Italian authorities have argued that the tax benefits granted to all cinemas of a lesser size reinstates a level playing field in the sector, which is dominated by two very large cinema networks.
Podpredsednik
The tax credit aims to help those cinemas that are unable, especially in the current economic climate, to raise sufficient private funds for a costly cinema conversion.
UL C 196, 20.8.2009, str. 9.
Taking into account the above, the Commission considers that the aid measure can be considered necessary to retain and restore a diverse cinema landscape in Italy in a digital context.
Glej opombo 1.
The continued presence of different types of cinema, from single-screen arthouses to multi-screen venues with commercial programming, is crucial to help ensure that a diverse range of cinema continues to be offered to the Italian public.
se nanaša na ločljivost platna, ki znaša 2048 × 1080 slikovnih pik.
As recognised by the submissions received from interested parties, the digital cinema transition challenges the film sector as a whole, with only the largest cinema networks easily accessing commercial transition models.
DCI se nanaša na specifikacije DCI, ki so bile prvotno opredeljene za ameriški trg leta 2005 v okviru skupnega podjetja pomembnejših ameriških produkcijskih hiš (Disney, Fox, Paramount, Sony Pictures Entertainment, Universal in Warner Bros.
The market data supplied by the Italian authorities have demonstrated that the de minimis implementation of the measure has not sufficed to complete this transition, especially for those cinemas that have more than one screen.
Studios), imenovanega Digital Cinema Initiatives.
Even if it is true that certain cinemas were able to access VPF deals, it is also true that commercial transition models do not cover all the costs of the digital cinema conversion (cf. recital 32).
Ti komercialni modeli prehoda temeljijo na VPF, ki jo distributerji plačajo za digitalno projekcijo svojih filmov v kinematografih.
Public support can be considered necessary in these cases too, as long as it is designed in a complementary fashion, ensuring that the measure remains propor tional regardless of the type of cinema concerned.
Sistem VPF temelji na predpostavki, da se določen delež sredstev, ki jih prihrani distributer, ki distribuira filme v digitalni obliki, uporabi za plačilo stroškov digitalne opreme, ki jih krijejo kinematografski prikazovalci.
Proportionality of the measure
Običajno taki sporazumi o VPF vključujejo tretjo stran (t. i. „integratorja“), ki deluje kot posrednik, pri čemer pobira VPF od distributerjev ter namešča in morebiti tudi financira opremo v kinematografih.
The Italian authorities have excluded cinema exhibitors of more than 60 screens from the tax credit.
Glej tudi odstavek 50 za pregled razpoložljivih modelov VPF v Italiji.
The Italian cinema market structure shows a clear gap between operators of up to 60 screens and those of a larger size (cf. recitals 36 and 37).
Do konca leta 2010 se je ukrep izvajal na podlagi sporočila Komisije „Začasni okvir Skupnosti za ukrepe državnih pomoči v podporo dostopu do financiranja ob trenutni finančni in gospodarski krizi“ ( UL C 83, 7.4.2009, str. 1).
The threshold introduced therefore seems proportional in view of the objective of the scheme.
Po letu 2010 pa se je izvajal na podlagi Uredbe Komisije (ES) št. 1998/2006 z dne 15. decembra 2006 o uporabi členov 87 in 88 Pogodbe pri pomoči de minimis (UL L 379, 28.12.2006, str. 5).
Moreover, the tax credit covers only part (30 %) of the transition costs and is capped at EUR 50000 per year.
Komisija je leta 2013 sprejela novo uredbo o pomoči de minimis, in sicer Uredbo Komisije (EU) št. 1407/2013 z dne 18. decembra 2013 o uporabi členov 107 in 108 Pogodbe o delovanju Evropske unije pri pomoči de minimis (UL L 352, 24.12.2013, str. 1).
By making the amount of aid a percentage of actual digitisation costs, the Italian authorities have guaranteed that the aid remains proportionate, even when the costs may vary on a case-by-case basis.
Evropsko združenje direktorjev filmskih agencij (EFAD), San Sebastian Statement: Urgent and comprehensive public support needed for the digitisation of cinemas (Izjava iz San Sebastiana: Nujna in obsežna javna podpora za digitalizacijo kinematografov) (San Sebastian, 21. septembra 2009), in spremni dokument EFAD z naslovom The case for public intervention in the digital transition of cinema (Razlog za javno posredovanje pri prehodu na digitalno kinematografijo) (oktober 2009).
As several contributors pointed out (recital 29), the costs for digitisation can rise significantly above average in some cases, for instance when substantial work on the projection booth is required.
Italijanski organi so mrežo kinematografov opredelili kot družbo, ki ima v lasti vsaj 15 platen v najmanj treh kinematografih.
In such atypical cases, the cap of EUR 50000 nevertheless ensures that the absolute aid amounts remain proportionate.
Podatki nacionalnega združenja kinematografskih prikazovalcev (ANEC), ki jih je zagotovilo ministrstvo za kulturo in turizem.
Whereas the opening decision raised questions on the ‘crowding out’ of commercial digital cinema conversion models, recital 50 demonstrates that two different commercial conversion models have been developed in Italy.
Sporočilo Komisije o državni pomoči za filmsko produkcijo in produkcijo drugih avdiovizualnih del (UL C 332, 15.11.2013, str. 1).
They can be combined with the proposed digital cinema tax credit.
Sledile so nadaljnje izmenjave informacij, vključno z dodatnimi dopisi italijanskih organov, ki jih je Komisija prejela 7. septembra 2010, 12. aprila 2011, 1. junija 2011, 1. decembra 2011, 10. maja 2012, 14. septembra 2012, 23. aprila 2013, 6. decembra 2013, 18. aprila 2014, 11. junija 2014 in 1. avgusta 2014.
The Italian authorities have included specific provisions in the modified implementing regulations to ensure that the combination of private and public digital cinema conversion financing does not result in overcompensation or redirection of aid (e.g. to distributors or VPF integrators).
Sicer je priznala, da bi uporaba državne pomoči za naložbo v prehod na digitalno tehnologijo v kinematografih lahko bila v skupnem interesu države članice, vendar je zahtevala zagotovila, da bo ukrep tehnološko nevtralen.
In this way, the Italian authorities promote an optimal synergy between the available market models and State aid, in order to foster a complete digital roll-out.
Zahtevala je zlasti potrditev, da prikazovalci ne bodo prisiljeni vlagati v en sam digitalni standard namesto v druge.
In order to ensure the proportionality of the aid, the Italian authorities have introduced maximum cumulative aid intensities of 90 % for small cinema sites (single- and two-screen cinemas) and 75 % for other types of cinema.
Italijanski organi pričakujejo, da se bo davčna olajšava najbolj uporabljala v obdobju 2014–2015.
More generally, the application has to be accompanied by a certified document specifying the actual expenditure incurred for each screen and checks are to be carried out by the Ministry of Culture and Tourism on a case-by-case basis.
Vse strani, ki so poslale pripombe, so tudi poudarile, da se t. i. standardi DCI na splošno sprejemajo kot skupni standard za digitalno kinematografijo.
The implementing regulations moreover indicate that the tax credit will be recovered (plus interest and penalties) if the requirements are not met.
Italijansko združenje kinematografskih prikazovalcev (ANEC) pričakuje, da se bodo razmere do konca življenjske dobe digitalne opreme znatno spremenile, tako da zamenjava ne bo tako velik izziv.
Adequacy of the measure
Strani, ki so poslale pripombe, niso izrazile pomislekov, ki jih ima Komisija, tj. da bi se z državno pomočjo pospešil prehod in s tem tudi zaprtje kinematografov (glej odstavek 16).
The clarifications provided by the Italian authorities, and the introduction of the transferability of the tax credits, ensure that the measure will have an impact on the intended beneficiaries of the scheme.
Državna pomoč se namreč dejansko šteje za trajnostno rešitev za izziv digitalne kinematografije.
Even the least profitable cinemas should be able to access the scheme.
Iz zagotovljenih podatkov je razvidno, da sta se leta 2012, še bolj pa leta 2013, znatno povečala število in delež majhnih kinematografov, ki so imeli koristi od davčne olajšave.
The measure is no longer proposed as a pilot measure, but would be in force until the end of 2022.
Po podatkih italijanskih organov je med letom 2010 in koncem leta 2013 skupno 325 kinematografov ali 24,3 % od 1340 najmanjših kinematografov v Italiji lahko uporabilo davčno olajšavo za digitalni prehod.
The data provided by the Italian authorities (recitals 57 and 58) demonstrate the accessibility of the measure to all types of cinema targeted, in particular the smaller ones.
V teh primerih se lahko za nujno šteje tudi javna podpora, vendar mora biti dopolnilna, da se zagotovi sorazmernost ukrepa ne glede na vrsto zadevnega kinematografa.
While other factors may play a role, it should be noted that the marked increase in the number of cinemas of 1 to 4 screens benefiting from the tax credits (under the de minimis rules) in 2012 and 2013 coincides with the introduction of the transferability of the tax credits in 2012 (recital 25).
Medtem ko je bilo v sklepu o začetku postopka izpostavljeno vprašanje izrinjanja komercialnih modelov prehoda na digitalno kinematografijo, je iz odstavka 50 razvidno, da sta bila v Italiji razvita dva različna komercialna modela prehoda.
More generally, the measure seems adequate for the purpose of safeguarding the diversity of cinemas present on the Italian market, ranging from single-screen outfits to small commercial cinemas and various types of multiplex cinema.
Kot prvo je Komisija imela pomisleke o nujnosti predlagane davčne olajšave za digitalno kinematografijo.
This diversity of screens is a prerequisite for achieving a diverse range of films offered on those screens.
Podvomila je v predlagano največjo davčno olajšavo (v višini 50000 EUR na platno): pri 30-odstotni davčni stopnji je to pomenilo najvišje upravičene stroške namestitve v višini 166667 EUR na platno (50000 EUR × 100/30).