natgillin/translations-raw huggingface dataset:
DESCRIPTION OF THE MEASURE
Skupni cilj teh ukrepov je bil spodbuditi tržno dinamiko v podporo italijanskim kulturnim filmom v okolju, ki je ugodno za konkurenčnost, ter promovirati take filme v Italiji in Evropi.
The notified measure
Shema davčnih olajšav za digitalno kinematografijo omogoča 30-odstotno davčno olajšavo za stroške uvedbe opreme za digitalno projekcijo.
The tax credit for exhibitors installing digital projection equipment was part of a set of tax measures for the film sector introduced by the Italian authorities.
Največja letna davčna olajšava je omejena na 50000 EUR na platno.
Together, these tax measures were intended to stimulate the market dynamics to support Italian cultural films in an environment conducive to competition and to promote such films in Italy and Europe.
Upravičeni so lahko naslednji stroški:
The digital cinema tax credit scheme offers a 30 % tax credit for the costs of introducing digital projection equipment.
nakup opreme za digitalno projekcijo in reprodukcijo;
The maximum annual tax credit is capped at EUR 50000 per screen.
nakup opreme za sprejemanje digitalnih signalov prek prizemnega in/ali satelitskega prenosa;
The following costs may be eligible:
finančni zakup ali najem opreme in sistemov iz prejšnjih točk; zadevne pogodbe morajo vključevati obveznost nakupa sredstev po izteku zakupa ali določbo o vnaprejšnji uveljavitvi te možnosti s strani družbe, ki ta sredstva uporablja;
the purchase of digital projection and reproduction equipment;
izdatki za dejavnosti usposabljanja osebja;
the purchase of equipment and machinery for receiving digital signals via terrestrial and/or satellite transmission;
povezani in dodatni izdatki za obnovo in prilagoditev projekcijskih kabin, opreme in pripomočkov ter dodatnih prostorov, ki so se prej uporabljali za projekcijo filmov na 35 milimetrskem traku.
the purchase via financial lease or the rental of the equipment, systems and machinery referred to in the above points; the relevant contracts must include an obligation to purchase the assets on expiry of the lease, or a provision for the advance exercise of this option by the user company;
Stroški iz zadnjih dveh točk ne smejo presegati 20 % skupnih stroškov za točke (a), (b) in (c).
expenditure on staff training activities;
Glede na izvirno priglasitev italijanskih organov bi bila podpora brezpogojna za kinematografe z največ štirimi platni in za multiplekse s petimi do desetimi platni v mestih z največ 50000 prebivalci.
associated and ancillary expenditure for renovating and adapting projection booths, equipment and utilities and ancillary premises formerly used for 35 mm film projection.
Za druge multiplekse z največ 24 platni bi kot pogoj za pomoč veljala obveznost prikazovanja kulturnih filmov v 50 % predstav in zamenjave najmanj 50 % platen za digitalne projekcije.
The expenditure under the latter two points cannot constitute more than 20 % of the total expenditure incurred for points (a), (b) and (c).
Davčna olajšava se uporablja za filmske družbe, ki so davčne zavezanke v Italiji.
According to the original notification of the Italian authorities, support would be unconditional for cinemas with between 1 and 4 screens and for multiplex cinemas with between 5 and 10 screens in towns with a population of 50000 or less.
Pravne podlage za shemo so naslednje:
For other multiplexes up to 24 screens, there would be an obligation to show cultural films for 50 % of the screenings and to convert at least 50 % of the screens to digital projection as a condition of the aid.
zakon št. 244 z dne 24. decembra 2007 o določbah za pripravo letnega in večletnega državnega proračuna (legge 24.12.2007 n.244);
The tax credit applies to film companies which are liable for taxation in Italy.
uredba z zakonsko močjo št. 91 z dne 8. avgusta 2013, ki je bila spremenjena v zakon št. 112 z dne 7. oktobra 2013 (decreto legge 8.8.2013, n.91, convertito, con modificazioni, dalla legge 7 ottobre 2013, n.112);
The legal bases for the scheme are the following:
novi predpisi o izvajanju davčnih olajšav, ki se odobrijo kinematografom za uvedbo in pridobitev opreme za digitalno projekcijo.
Law No 244 of 24 December 2007 laying down provisions for drawing up the annual and multiannual state budget (legge 24.12.2007 n.244);
Pomisleki Komisije
Decree-Law No 91 of 8 August 2013, converted, with amendments, into Law No 112 of 7 October 2013 (decreto legge 8.8.2013, n.91, convertito, con modificazioni, dalla legge 7 ottobre 2013, n.112);
Komisija je v sklepu o začetku postopka menila, da ukrep pomeni državno pomoč v smislu člena 107(1) PDEU.
new provisions implementing the tax credits granted to cinemas for the introduction and acquisition of digital projection equipment and machinery (Nuove disposizioni applicative dei crediti d'imposta concessi alle imprese di esercizio cinematografico per l'introduzione e acquisizione di impianti e apparecchiature destinate alla proiezione digitale).
Italija se je s tem, ko je ponujala davčne olajšave, odrekla nekaterim davčnim prihodkom, zato je shema vključevala državna sredstva.
Doubts raised by the Commission
Shema je zagotavljala gospodarsko prednost posameznim podjetjem, v tem primeru kinematografom.
The Commission considered in the opening decision that the measure constituted State aid within the meaning of Article 107(1) TFEU.
Glede na mednarodno trgovino s filmi bi lahko ta selektivna prednost vplivala na trgovino znotraj Unije.
By offering tax incentives, the Italian State was foregoing certain revenues and therefore the scheme involved State resources.
Komisija je dvomila, da je bila pomoč združljiva.
The scheme provided an economic advantage to certain undertakings, in this case cinema exhibitors.
Poleg tega je imela pomisleke, ali je bila namestitev opreme za projekcijo ločljivosti 2K [3], skladne z DCI [4], potrebna za prikazovanje italijanskih ali evropskih kulturnih filmov.
Given the international trade in films, this selective advantage might affect trade within the Union.
Poleg primernosti razpoložljivih sredstev je Komisija imela pomisleke tudi o tem, ali je bil predlagani ukrep zadostno usmerjen, da bi dosegel cilj v zvezi z izboljšanjem kroženja italijanskih in evropskih kulturnih filmov.
This was higher than the estimated costs of digital projection equipment put forward by the Italian authorities, which was EUR 100000.
Nazadnje je Komisija imela pomisleke o gospodarskem, socialnem in kulturnem učinku pomoči.
The Commission noted that larger cinemas were more likely to be able to afford digital projection equipment without public support.
Zaradi pomoči bi se lahko v Italiji hitreje dosegla kritična masa digitalnih kinematografov, kar bi posledično lahko pospešilo prehod na digitalno distribucijo in s tem tudi zaprtje tistih kinematografov, ki do takrat ne bi mogli namestiti digitalne opreme.
Moreover, the Commission noted the availability to exhibitors of commercial transition models, such as the virtual print fee (‘VPF’) models [5].
Glede na navedeno je Komisija dvomila, da bi se morebitna izkrivljanja konkurence lahko izravnala s socialnimi in kulturnimi prednostmi pomoči.
It therefore raised the question whether public support on the proposed scale per screen would ‘crowd out’ commercial alternatives.
Spremembe predlaganega ukrepa od začetka postopka
Thirdly, the Commission doubted that the proposed tax credit was an adequate aid measure.
Ko je Komisija začela postopek preiskave, se je italijanski ukrep v zvezi z davčno olajšavo za digitalno kinemato grafijo izvajal v okviru mejnih vrednosti de minimis [6].
It noted that the estimated budget of the measure (EUR 16,8 million) corresponded to installation costs of EUR 56 million, which was significantly lower than the estimated costs of conversion (EUR 395,7 million on the basis of EUR 100000 per screen).
Italijanski organi nameravajo ob odobritvi Komisije v celoti izvesti ukrep v obsegu, ki presega mejne vrednosti de minimis.
It doubted that the Italian authorities would be able to ensure that digitally equipped exhibitors would introduce alternative commercial models that would offer Italian cinema audiences a wider choice of cultural films.
Osnutki izvedbenih predpisov, ki jih italijanski organi nameravajo izvesti v celoti (v obsegu, ki presega mejne vrednosti de minimis), se v številnih pomembnih točkah razlikujejo od izvirne priglasitve.
As the use of a tax credit required that a beneficiary must have sufficient tax liabilities and as the measure implied a 70 % investment by the exhibitor, the Commission doubted whether the cinemas most in need of the aid would be able to take advantage of it.
Kot prvo je bila v spremenjenih izvedbenih predpisih črtana zahteva, da morajo srednje veliki in veliki kinematografi kot pogoj za pridobitev pomoči prikazovati določeno število italijanskih in evropskih kulturnih filmov.
The Commission moreover had doubts that the one-off support envisaged (the notification announced a pilot measure of two years) would provide a sustainable solution to the expected shorter lifespan and increased running costs associated with the installation of digital equipment.
V zadnjih letih so italijanski organi v primeru srednje velikih in velikih kinematografov težko spremljali izpolnjevanje te zahteve.
Fourthly, the Commission raised questions on the economic, social and cultural impact of the aid.
Poleg tega trdijo, da je odprava te zahteve potrebna za ponovno vzpostavitev enakih konkurenčnih pogojev med večjimi kinematografi, ki potrebujejo pomoč, in mrežama kinematografov, ki prevladujeta na italijanskem kinematografskem trgu (glej odstavek 37).
While it recognised that it could be in the common interest for a Member State to use State aid to invest in the transition to digital technology in cinemas, it asked to be assured that the measure would be technologically neutral.
Kot drugo in v zvezi s tem je bila v spremenjenih izvedbenih predpisih uvedena mejna vrednost 60 platen.
In particular, it asked for confirmation that exhibitors would not be induced to invest in one digital standard in preference to another.
Kinematografski prikazovalci, ki imajo ali upravljajo večje število platen, niso upravičeni do davčne olajšave.
In addition, it asked the Italian authorities to ensure that films released digitally in an open standards format lower than the digital standard of the support equipment could also be screened.
Italijanski organi menijo, da je to dobra nadomestna možnost za programske zahteve, ki so bile prvotno uvedene za zagotovitev, da bi ukrep izpolnil svoje cilje in da bi se izključili tisti akterji na trgu, ki zaradi svoje tržne moči za prehod ne bi smeli potrebovati pomoči.
Moreover, it noted that aid for installing digital projection equipment could indirectly benefit the US film majors (in the case of DCI-compliant equipment).
Kot tretje je v skladu s spremenjenimi izvedbenimi predpisi potrebna izjava upravičenca za zagotovitev, da se prepreči prekomerno nadomestilo ali preusmeritev pomoči, če se davčna olajšava kombinira s komercialnimi modeli (VPF).
The increased demand from the proposed aid might raise the price of the limited supply of projection equipment.
Nazadnje spremenjeni predpisi omogočajo kombiniranje pomoči do intenzivnosti v višini največ 75 % skupnih stroškov.
Taken together, the Commission doubted that the potential distortions of competition would be balanced by the social and cultural advantages of the aid.
Poleg teh sprememb lahko upravičenci od leta 2012 prenesejo davčne olajšave za digitalno kinematografijo na dobavitelje digitalne opreme, banke, finančne posrednike in zavarovalnice (glej odstavek 56).
Modifications to the proposed measure since the opening of the procedure
PRIPOMBE ZAINTERESIRANIH STRANI
Following the opening of the investigation procedure by the Commission, the Italian digital cinema tax credit measure has been implemented within the de minimis thresholds [6].
Komisija je prejela približno 20 pripomb zainteresiranih tretjih strani, ki so se odzvale na javno posvetovanje o ukrepu pomoči, ki je potekalo leta 2009.
Subject to approval by the Commission, the Italian authorities seek to fully implement the measure beyond the de minimis thresholds.
Pripombe so poslale naslednje strani:
The Italian authorities estimate that the budget of the measure will amount to approximately EUR 7,5 million for the period 2014-2015.
evropske in italijanske trgovinske organizacije, ki zastopajo distributerje in kinematografe, francosko združenje Commission Supérieure Technique de l'Image et du Son (CST) ter evropski forum za digitalno kinematografijo (EDCF);
The period covered by this decision runs until 31 December 2022.
francoski organi, filmska sklada iz Nemčije in Združenega kraljestva ter mreža evropskih regionalnih filmskih skladov (Cineregio); več pripomb se je nanašalo tudi na publikacije EFAD o tej temi [7];številna podjetja, strokovnjaki iz filmskega sektorja ter posamezniki iz Italije, Francije, Švice in Združenega kraljestva.
The Italian authorities expect that the tax credit will be used most intensively in the years 2014 and 2015.
Poleg tega je oktobra 2009 v Rimu potekala delavnica na to temo.
The draft implementing regulations that the Italian authorities seek to implement in full (beyond the de minimis thresholds) differ on a number of important points from the original notification.
Kar zadeva nujnost pomoči, so vse strani, ki so poslale pripombe, poudarile potrebo po državni pomoči pri prehodu na digitalno kinematografijo, pri čemer se je ta prehod štel za neizogibnega.
First, the requirement for medium and large cinemas to screen a certain amount of Italian and European cultural films as a condition for obtaining the aid has been removed from the modified implementing regulations.
Francoski organi in filmski sklad Združenega kraljestva so pojasnili, da so splošne koristi digitalne kinematografije hkrati vključevale tudi asimetrično porazdelitev stroškov, povezanih s prehodom (ki jih krije prikazovalec), in neposrednih finančnih koristi (za distributerja).
In recent years, the Italian authorities have found it difficult to monitor compliance with this requirement in the case of medium to large cinemas.
Zaradi te asimetričnosti je bilo težko pravočasno izvesti prehod brez zunanje pomoči.
Moreover, they state that removing this requirement is necessary to restore a level playing field between the larger cinemas that need aid and the maxi-circuits that dominate the Italian cinema market (cf. recital 37).
V zvezi s tem so strani, ki so poslale pripombe, navedle jasno nevarnost, da bodo številni manjši neodvisni in/ali oddaljeni evropski kinematografi zapustili trg, če sistemi za digitalno projekcijo ne bodo dostopnejši in cenovno ugodnejši.
Second, and linked to this, a threshold of 60 screens is introduced in the modified implementing regulations.
EFAD je v svoji izjavi iz septembra 2009 navedel, da za 30 % evropskih platen obstaja nevarnost, da se ne bodo več uporabljala.
Cinema exhibitors that own or manage a higher number of screens are excluded from the tax credit.
Francoski organi in nemški filmski sklad so poudarili, da bi odsotnost pomoči negativno vplivala tako na prikazovanje filmov kot tudi na njihovo distribucijo.
The Italian authorities consider this a sound alternative to the programming requirements initially imposed as a way of ensuring that the measure reaches its objectives and excluding those market players that, because of their market strength, should be able to make the transition without aid.
Dolgotrajen prehod, ki bi vključeval vzporedno kroženje analognih in digitalnih filmskih kopij, bi bil predrag, zlasti za manjše distributerje filmov.
Third, the modified implementing regulations require a declaration from the beneficiary in order to ensure that overcompensation or redirection of aid is avoided if the tax credit is combined with commercial (VPF) models.
Poleg tega bi odsotnost pomoči znatno negativno vplivala na kroženje evropskih filmov, kulturno raznolikost in dostop evropskih državljanov do kulture.
Fourth, the modified regulations allow for the combination of aid up to a maximum aid intensity of 75 % of the total costs.
Spodbujanje enega samega svetovnega standarda se je za kinematografe štelo za pozitiven element in ne za slabost, saj zagotavlja enake konkurenčne pogoje.
For cinemas of one or two screens, the maximum cumulative aid intensity is 90 %.
Kar zadeva stroške namestitve opreme za digitalno projekcijo, se 100000 EUR na platno na splošno ni štelo za pretirano oceno.
On top of these changes, since 2012 it has been possible for beneficiaries to transfer the digital tax credit benefits to suppliers of digital equipment, banks, financial intermediaries and insurance agencies (cf. recital 56).
Več strani, ki so poslale pripombe, je dejansko trdilo, da bi lahko bili stroški precej višji, na primer kadar so potrebna znatna dela v projekcijskih kabinah, kar lahko velja zlasti za majhne kinematografe.
COMMENTS FROM INTERESTED PARTIES
Kljub temu so nekatere strani, ki so poslale pripombe, navedle, da se cene opreme za digitalno kinematografijo znižujejo.
The Commission received around 20 submissions from interested third parties in response to the public consultation on the aid measure that was held in 2009.
Več strani, ki so poslale pripombe, je trdilo, da bi bilo treba državno pomoč tudi v primeru, da bi bili stroški prehoda precej višji od razpoložljive državne podpore (kot se zdi, da je veljalo za italijansko davčno olajšavo), obravnavati kot dopolnilo k drugim virom prihodkov, kot so na primer VPF in lastna sredstva prikazovalcev.
The responses were submitted by:
Kar zadeva sorazmernost pomoči, so bile nekatere zainteresirane strani kritične do davčne olajšave, saj so pričakovale, da bodo od pomoči najverjetneje imeli koristi večji kinematografi.
European and Italian trade organisations representing distributors and cinemas, the French Commission Supérieure Technique de l'Image et du Son (CST), and the European Digital Cinema Forum (EDCF),
Druge strani so trdile, da bi pomoč morebiti lahko bila primerna za večje kinematografe na podlagi programskih obveznosti.
the French authorities, German and UK film funds, and the network of European regional film funds (Cineregio); several contributions also referred to the EFAD publications on the subject [7],a number of businesses, film sector professionals and individuals from Italy, France, Switzerland and the UK.
Vendar so nekatere strani, ki so poslale pripombe, ponovile, kar je navedeno v izjavi EFAD, in poudarile, da je pomembno, da se ne uvedejo razlike v obravnavanju, na primer (kar zadeva italijansko davčno olajšavo) zaradi različne stopnje davčnih obveznosti zadevnih kinematografov ali (splošneje) zaradi omejitve dostopa na podlagi programa, velikosti in lokacije kinematografov.
Moreover, a workshop on the subject was held in Rome in October 2009.
Mednarodna zveza združenj distributerjev filmov (FIAD) je trdila, da se na trenutnem kinematografskem trgu in v splošnih gospodarskih razmerah niti pomembnejši prikazovalci morda ne štejejo za dobičkonosne.
Regarding the necessity of the aid, all contributions underlined the need for State aid in the transition to digital cinema, which was seen as an inevitable development.
Kar zadeva razpoložljivost komercialnih poslovnih modelov prehoda in njihove uporabe med manjšimi kinematografi, so si bila mnenja precej različna.
This asymmetrical situation made it difficult to complete a timely transition without external assistance.
Drugi so trdili, da veliko kinematografov nima dostopa do sporazumov o VPF, ki jih ponujajo tretji integratorji (glej tudi opombo 5), zaradi narave in obsega programov (obseg ustvarjenih VPF je odvisen od števila filmov, vključenih v program v prvem tednu njihovega predvajanja, in/ali števila platen kinematografa).
In this context, the contributors identified a clear risk that many of Europe's smaller, independent and/or remote cinemas would leave the market if digital projection systems were not made more accessible and affordable.
Mreža Europa Distribution je trdila, da komercialni poslovni modeli delujejo le za bolj dobičkonosne kinematografe in velike komercialne distributerje.
In its Statement of September 2009 the EFAD said that 30 % of European screens were at risk of disappearing.
Po podatkih iz spremnega dokumenta EFAD bi se lahko model VPF uporabil le pri približno 10000 evropskih platnih od skupno 30000.
Both the French authorities and the German Federal Film Board emphasised that, in the absence of aid, not only the exhibition of films but also their distribution would suffer.
Ena od strani, ki so poslale pripombe, je trdila, da so komercialni modeli VPF prav tako primerni za manjše kinematografe.
A long transition, with the parallel circulation of analogue and digital film copies, would prove too costly, especially for the smaller film distributors.
Francoski organi so trdili, da razpoložljivi komercialni modeli prehoda v nobenem primeru ne krijejo vseh stroškov prehoda na digitalno kinematografijo (na primer stroškov posodobitve projekcijskih kabin) in da je vedno potreben tudi prispevek kinematografskega prikazovalca.
Ultimately, the absence of aid would have a significant negative impact on European film circulation, cultural diversity and the access of European citizens to culture.
V teh primerih bi lahko ključno dopolnilno vlogo imela tudi javna podpora.
All contributions also stressed that the so-called DCI standards were wide ly accepted as the common standard for digital cinema.
Kar zadeva primernost pomoči, so zainteresirane strani izjavile, da bi državna pomoč na splošno pomagala manjšim kinematografom, da konkurirajo z močnejšimi velikimi multipleksi, in da bi ustvarila enake konkurenčne pogoje.
The promotion of one global standard was seen as a positive element rather than a disadvantage for cinemas because it created a level playing field.
Pričakuje se, da bodo obiskovalci z namestitvijo opreme za digitalno kinematografijo imeli večjo izbiro.
With regard to the costs of installing digital projection equipment, EUR 100000 per screen was generally not seen as an exaggerated estimate.
Strani, ki so poslale pripombe, so poudarile tudi druge prednosti, povezane z digitalno kinematografijo, kot so kakovost projekcije, prilagodljivost programov in nižji stroški distribucije.
Instead, several contributors contended that costs could be much higher, for instance when substantial work on the projection booth was required, which could be the case especially for small cinemas.
Francoski organi so trdili, da se primernost podpore za digitalno kinematografijo ne bi smela obravnavati v smislu večje raznolikosti programov, temveč v smislu preprečevanja zaprtja kinematografov.
Some contributions nevertheless identified a downward trend in the pricing of digital cinema equipment.
Po njihovem mnenju bi se velika izbira filmov lahko zagotovila z digitalizacijo različnih vrst kinematografov.
Several contributions argued that, even if the costs of conversion were much higher than the State support available (as seemed to be the case for the Italian tax credit), the State aid should be seen as complementary to other sources of revenue, for example virtual print fees and exhibitors' own funds.
EDCF je trdil, da bi od italijanskega ukrepa lahko imeli koristi tudi manj dobičkonosni kinematografi, če bi se lahko davčne olajšave krile z DDV.
Regarding the proportionality of the aid, some of the interested parties criticised the tax credit as they expected larger cinemas to be most likely to benefit from the aid.
Nekatere strani, ki so poslale pripombe, so omenile kratkoročnost davčne olajšave in to primerjale z dolgoročnimi izzivi prehoda na digitalno kinematografijo.
Others argued that aid for larger cinemas could be appropriate, possibly on the basis of programming obligations.
Vendar se je hkrati trdilo, da so standardi dovolj uveljavljeni, da bi se obdržali vsaj desetletje, ali da življenjske dobe opreme za digitalno opremo še ni mogoče določiti.