natgillin/translations-raw huggingface dataset:
Article 49(1)
Člen 8(5)
Article 49(2)
Člen 53(1)
Article 49(2), second sentence; and Article 50(1), first sentence
Člen 53(2)
Article 5(1)
Člen 53(3)
Article 5(2)
Člen 53(4)
Article 5(3)
Priloga
Article 5(4)
Priloga VIII
Article 5(5)
Priloga I [2]
Article 5(6)
Priloga I
Article 50(1)
Priloga II [3]
Article 50(2)
Priloga II
Article 50(3)
Priloga III [4]
Article 50(4)
Priloga II, na koncu
Article 50(5)
Členi 3a, 3b in 3c so bili dodani z Odločbo Komisije 2008/73/ES, Euratom (UL L 20, 24.1.2008, str.
Article 8(1)
23), ki spreminja Odločbo 2004/277/ES, Euratom.
Article 8(2)
Priloga I, kot je bila uvedena z Odločbo 2008/73/ES, ki spreminja Odločbo 2004/277/ES, Euratom.
Article 8(3)
Priloga II, kot je bila spremenjena z Odločbo Komisije 2010/481/EU, Euratom (UL L 236, 7.9.2010, str.
Article 8(4)
5), ki spreminja Odločbo 2004/277/ES, Euratom.
Article 8(5)
Priloga III, kot je bila uvedena z Odločbo 2008/73/ES, Euratom, ki spreminja Odločbo 2004/277/ES, Euratom.
Article 53(1)
določi cilje vaj in njihovo vlogo glede na druge sestavne dele mehanizma Unije ter
Article 53(2)
prednostnih nalog letnih razpisov za predložitev projektov preprečevanja nesreč in pripravljenosti nanje;
Article 53(3)
enote za 250 oseb (50 šotorov), vključno s samozadostno enoto za osebje za oskrbo
Article 53(4)
Podatki o stanju izvajanja te pomoči s strani prizadete države ali usklajevalnega organa (sprejeta/še ni sprejeta).
Annex
identifikacije in omogočanja dostopa državam članicam do prevoznih sredstev, ki so na voljo na trgu ali iz drugih virov;
Annex VIII
enote za 2500 oseb (500 ponjav), z možnostjo lokalne nabave kompleta opreme
Annex I [2]
vse ustrezne podatke za upravljanje prevoza, kot so mere, teža, omejitve letenja itd., prednostne načine prevoza, dostop do pristanišč, če je to ustrezno;
Annex I
Nesreča/nujni primer, prizadeta država.
Annex II [3]
Zahtevana oblika podpore pri prevozu (izberite eno ali več spodnjih možnosti):
Annex II
SKUPNI KOMUNIKACIJSKI IN INFORMACIJSKI SISTEM ZA NUJNE PRIMERE (SISTEM CECIS)
Annex III [4]
„dosje o izkušnjah“ s povzetki prejšnjih uporab modula in drugih odzivnih zmogljivosti ali napotitve strokovnjaka, sodelovanje na vajah mehanizma Unije, usposabljanje ključnega osebja (vodja ekipe, njegovega namestnika) prek mehanizma Unije, skladnost z mednarodnimi standardi, kjer je to ustrezno (npr. INSARAG, SZO, IFRC itd.);
on the State aid scheme SA.36139 (13/C) (ex 13/N)
o shemi državne pomoči SA.36139 (13/C) (ex 13/N),
which the United Kingdom is planning to implement for video games
ki jo namerava Združeno kraljestvo izvesti za videoigre
(notified under document C(2014) 1786)
(notificirano pod dokumentarno številko C(2014) 1786)
The Commission requested additional information by letter dated 7 March 2013 which the United Kingdom provided by letter dated 22 March 2013.
Sklep Komisije, da začne postopek (v nadaljnjem besedilu: sklep o začetku postopka), je bil objavljen v Uradnem listu Evropske unije [2].
By letter dated 16 April 2013, the Commission informed the United Kingdom that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty in respect of the planned aid measure.
Komisija je pozvala zainteresirane strani, naj predložijo svoje pripombe.
The Commission decision to initiate the procedure (the ‘opening decision’) was published in the Official Journal of the European Union [2].
Posredovala jih je Združenemu kraljestvu in mu omogočila, da nanje odgovori;
The United Kingdom submitted its comments on the decision by letter dated 17 May 2013.
OPIS UKREPA IN RAZLOGI ZA ZAČETEK POSTOPKA
It forwarded them to the United Kingdom, which was given the opportunity to react;
Ukrep je oblikovan po vzoru davčne spodbude Združenega kraljestva za filme, ki jo je Komisija odobrila leta 2006 [3] in leta 2011 [4] podaljšala do 31. decembra 2015.
its comments were received by letters dated 22 August 2013.
Predlagani splošni proračun ukrepa, ki naj bi trajal do marca 2017, znaša 115 milijonov GBP.
By letter dated 7 October 2013 the Commission asked the United Kingdom for additional information.
Načrtovani odhodki za finančno leto 2013/2014 znašajo 10 milijonov GBP, v naslednjih treh finančnih letih pa po 35 milijonov GBP na leto.
The United Kingdom replied by letter dated 4 November 2013.
Pomoč financira finančno ministrstvo.
DESCRIPTION OF THE MEASURE AND REASONS FOR OPENING THE PROCEDURE
Enota za certificiranje Britanskega filmskega inštituta bo odgovorna za ocenjevanje vlog za certificiranje britanskih kulturnih iger.
The objective of the United Kingdom video games tax relief measure is to provide an incentive to video games developers to produce culturally British or European video games.
Družbe, za katere velja davek od dohodka pravnih oseb Združenega kraljestva in razvijajo videoigre, ki izpolnjujejo pogoje, bi lahko uveljavljale davčno olajšavo za odhodke za blago in storitve, uporabljene ali porabljene v Združenem kraljestvu, v višini največ 25 % proračuna za produkcijo.
The measure is modelled on the United Kingdom film tax incentive approved by the Commission in 2006 [3] and extended in 2011 [4] until 31 December 2015.
Olajšava se izračuna tako, da se od obdavčljivega prihodka, ki ga določajo prihodki od videoigre, dodatno odštejejo upravičeni odhodki produkcije.
The proposed overall budget of the measure, which is planned to run until March 2017, is GBP 115 million.
Vendar se lahko dodatno odšteje največ 80 % proračuna za produkcijo.
The intended expenditure for the financial year 2013/2014 is GBP 10 million and for the three following financial years GBP 35 million each.
Če je upravičenec v obračunskem obdobju utrpel izgubo, lahko zahteva plačljivi davčni dobropis.
The aid is financed by HM Treasury.
Vsaka izguba zaradi tega se lahko preda za plačljivi davčni dobropis.
The British Film Institute Certification Unit will be responsible for assessing applications for the certification of British cultural games.
V skladu z oddelkom 1217CF(3) osnutka o spremembi Zakona o davku od dohodka pravnih oseb iz leta 2009 so upravičeni odhodki omejeni na temeljne odhodke za ustvarjanje, produkcijo in preskušanje igre.
Companies subject to United Kingdom Corporation Tax which develop qualifying video games would be able to claim tax relief on expenditure on goods and services used or consumed in the United Kingdom up to a value of 25 % of the production budget.
Za davčno olajšavo Združenega kraljestva za videoigre velja podoben kulturni test kot za davčno spodbudo Združenega kraljestva za filme.
The relief is obtained by an additional deduction of the qualifying production costs from the taxable income arising from the video game.
Ker se priglašeni ukrep financira z odbitjem davkov, ki se običajno dolgujejo državnemu proračunu, ukrep financira država.
However, not more than 80 % of the production budget may be deducted additionally.
Videoigre se izdelujejo v več državah članicah in obstaja notranji trg za takšne videoigre.
According to Section 1217CF(3) of the draft amendment to the Corporation Tax Act 2009, eligible expenditure is limited to core expenditure on designing, producing and testing the game.
Glede na to je Komisija v sklepu o začetku postopka ugotovila, da ukrep pomeni državno pomoč v smislu člena 107(1) Pogodbe.
The United Kingdom video games tax relief is subject to a cultural test similar to that of the United Kingdom film tax incentive.
Komisija je tudi izrazila dvom, da bi se pomoč lahko štela za združljivo z notranjim trgom.
Both tests are divided into four sections: cultural content, cultural contribution, use of United Kingdom cultural hubs, and use of United Kingdom or EEA national or resident cultural practitioners.
Prvič, Komisija je izrazila dvom o nujnosti ali sorazmernosti vključitve pogojev vezanosti na ozemlje v takšno pomoč.
As the notified measure is financed by a deduction of taxes normally due to the State budget, it is financed by the State.
Združeno kraljestvo je predlagano shemo zasnovalo na podlagi sheme davčne spodbude Združenega kraljestva za filme.
Video games are produced in several Member States and there is an internal market for such video games.
Zato je predlagalo, da bi bila davčna olajšava na voljo le za odhodke za blago ali storitve, uporabljene ali porabljene v Združenem kraljestvu.
Support for them may therefore affect trade and competition between Member States.
Vendar shema spodbude za filme uporablja posebno izjemo pri običajni prepovedi ozemeljskih omejitev, ki je v sporočilu o kinematografiji [5] dovoljena le v zvezi s podporo za produkcijo filmov in televizijskih oddaj in ne v zvezi z videoigrami.
Accordingly, the Commission found in the opening decision that the measure constitutes State aid within the meaning of Article 107(1) of the Treaty.
Drugič, Komisija je izrazila dvom, da je pomoč igram nujna, saj so igre hitro rastoči trg.
The Commission also doubted whether the aid could be considered compatible with the internal market.
Združeno kraljestvo ni predložilo prepričljivih dokazov o tržni nepopolnosti, ki bi ob odsotnosti državne pomoči privedla do nezadostne produkcije videoiger, ki so britansko kulturno obarvane.
Firstly, the Commission doubted that it is necessary or proportionate to have territorial conditions attached to such aid.
Poleg tega Združeno kraljestvo meni, da je davčna olajšava Združenega kraljestva za videoigre združljiva z notranjim trgom v skladu s členom 107(3)(d) Pogodbe.
The United Kingdom has based the design of the proposed scheme on that of the United Kingdom film tax incentive.
Vendar Komisije niso prepričali, da bi kulturni test, ki ga je predlagalo Združeno kraljestvo, v praksi privedel do selektivne določitve omejenega števila videoiger take kulturne kakovosti, ki je trg ne ponuja v zadostni meri brez pomoči in bi bila bistvena za to, da bi bile v videoigrah predstavljene in upoštevane britanske in evropske kulturne teme.
Therefore it has proposed that the tax relief would only be available on expenditure on goods or services used or consumed in the United Kingdom.
Komisija je izrazila pomislek, da bi pomoč lahko spodbudila tekmovanje za subvencije v Uniji, in podvomila, da bi možna izkrivljanja konkurence izravnali kakršni koli pozitivni učinki.
However, the film incentive scheme makes use of a special exception to the usual ban on territorial restrictions, which is allowed by the Cinema communication [5] only with regard to production support for films and TV programmes, not with regard to video games.
PRIPOMBE ZAINTERESIRANIH STRANI
Secondly, the Commission doubted that aid to games would be necessary, because they constitute a fast-growing market.
Komisija je prejela pripombe ene države članice, in sicer Francije, nacionalnih združenj razvijalcev iger iz Združenega kraljestva, Francije, Nemčije in s Finske, Evropske zveze razvijalcev iger (EGDF), javnih organov Združenega kraljestva, vključenih v promocijo filmov, izdajatelja televizijskega programa ter trgovinskih združenj za filmsko produkcijo iz Združenega kraljestva.
The United Kingdom did not provide convincing evidence that there would be a market failure leading to the underproduction of culturally British video games in the absence of State aid.
Vse strani, ki so prispevale pripombe, so poudarile kulturno kakovost in pomen, ki ju lahko imajo igre.
Furthermore, the United Kingdom considers that the United Kingdom video games tax relief is compatible with the internal market in accordance with Article 107(3)(d) of the Treaty.
Po njihovem mnenju je premalo tržnih spodbud za produkcijo iger, pomembnejših v kulturnem smislu.
The Commission was however not convinced that the cultural test proposed by the United Kingdom would in practice lead to a selective identification of the limited number of video games which represent a cultural quality which is not sufficiently offered by the market without aid and which would be essential to ensure that British and European cultural themes are represented and reflected in video games.
Vse strani so menile, da ni nevarnosti tekmovanja za subvencije med državami članicami.
Finally, the Commission was concerned that the aid could fuel a subsidy race within the Union and doubted that the potential distortions of competition would be balanced by any positive effects.
Glede nujnosti pomoči so zainteresirane strani poudarile, da Združeno kraljestvo izgublja vodilni položaj na trgu videoiger, saj se je leta 2012 manj kot 10 % iger, danih na trg Združenega kraljestva, razvilo v Združenem kraljestvu; na trgu prevladujeta Severna Amerika in Azija, prišlo pa je tudi do odhoda zaposlenih v Kanado.
COMMENTS FROM INTERESTED PARTIES
Strani, ki so prispevale pripombe, so opozorile tudi na dejstvo, da bi bil glavni izziv držav članic obravnavanje konkurence iz tretjih držav, ki izdatno subvencionirajo igre, zlasti Kanada.
The Commission received comments from one Member State, France, national game developers associations of the United Kingdom, France, Germany, Finland, the European Game Developer Federation (‘EGDF’), United Kingdom public bodies involved in the promotion of films, a broadcaster, and film production trade associations from the United Kingdom.
Združenje neodvisnih razvijalcev iger iz Združenega kraljestva (TIGA) je predložilo številne primere načrtov in projektov za videoigre iz Združenega kraljestva/Evrope, ki bi se jih lahko uresničilo z davčnimi olajšavami, do katerih pa ni prišlo.
All contributors underlined the cultural quality and importance games may have.
Združenje za interaktivno zabavo Združenega kraljestva (Ukie), ki zastopa industrijo iger in interaktivne zabave, je pripomnilo, da bi bili razvijalci iger na svetovnem trgu iger prisiljeni nameniti proizvode najširšemu možnemu trgu.
They saw insufficient market incentives for the production of culturally more relevant games.
To bi predvsem pomenilo, da bi morali biti proizvodi dostopni severnoameriškemu trgu in v vse večji meri trgom na Daljnem vzhodu ter da bi morali izpolnjevati kulturne norme in pričakovanja tamkajšnjega trga.
None of them considered that there was a danger of a subsidy race among Member States.
Zaradi tega bi bili razvijalci iger v Evropi pod nenehnim pritiskom, da ne smejo izpostavljati pomena evropsko kulturno obarvanih elementov svojih iger, če želijo prodajati svetovnemu občinstvu.
Regarding the necessity of the aid, interested parties pointed out that the United Kingdom was losing its leading position in the video games market, that in 2012 less than 10 % of United Kingdom released games were developed in the United Kingdom, that the market was dominated by North America and Asia and that there was a staff drain to Canada.
Zato bi razvijalci evropsko kulturno obarvanih iger težje pridobili zasebna sredstva.
Contributors also pointed to the fact that the main challenges for Member States would be to address the competition from third countries which heavily subsidise games, in particular Canada.
Združenje Ukie je zato menilo, da bi pomoč pomagala odpraviti tržno nepopolnost.
The United Kingdom Independent Game Developers Association (‘TIGA’) submitted numerous examples of plans and projects in which United Kingdom/Europe-based video games could have been made with the help of a tax break but which were not in fact made.
Francija je omenila težnjo, da igre vse pogosteje sledijo „mednarodnim stereotipom“.
United Kingdom Interactive Entertainment (‘Ukie’), which represents the games and interactive entertainment industry, observed that in the global games market there would be pressure on game developers to target products towards the widest possible market.
Po drugi strani je združenje TIGA poročalo, da neodvisni razvijalci iz Združenega kraljestva 54 % prometa ustvarijo s prodajo v Veliki Britaniji.
This would in particular mean making them accessible to the North American market and increasingly to Far Eastern markets and meeting the cultural norms and expectations of those markets.
To bi lahko pomenilo, da kupci iz Združenega kraljestva dajejo veliko prednost domačim produkcijam.
This would place constant pressure on games developers in Europe not to emphasise the culturally European elements of their game in order to sell it to a global audience.
Poleg tega se je po podatkih združenja TIGA v tem sektorju med letoma 2008 in 2011 več podjetji ustanovilo (216) kot zaprlo (197).
Consequently, it would be less easy for developers of culturally European games to obtain private funding.
Po podatkih združenja TIGA se je med letoma 2008 in 2010 zaposlovanje v tem sektorju v Kanadi povečalo za 33 %, medtem ko se je v Združenem kraljestvu zmanjšalo za 9 %.
Ukie therefore considered that the aid would assist in remedying a market failure.
PRIPOMBE ZDRUŽENEGA KRALJESTVA
France observed the tendency that games follow increasingly ‘international stereotypes’.
Obveznosti teritorializacije porabe
Furthermore, according to TIGA, between 2008 and 2011 there were more business start-ups (216) than closures (197) in the sector.
Producent, ki je deležen podpore, lahko porabi do 1 milijon EUR upravičenih temeljnih odhodkov na projekt za podizvajalce v skladu z davčno olajšavo za videoigre v Franciji [6].
Regarding a possible distortion of competition among Member States, TIGA admitted that lower costs influence decisions regarding the location of video games production companies;
To zagotavlja, da bistveni del razvoja igre opravi sam upravičenec.
but it considered that the principal distortion would come from third countries, like Canada, where the industry would grow because of public support.
Združeno kraljestvo meni, da ta omejitev upravičenosti stroškov za podizvajanje neznatno učinkuje na trgovino med državami članicami.
According to TIGA, between 2008 and 2010 Canada’s employment in the sector grew by 33 % while it declined in the United Kingdom by 9 %.
Razprave z različnimi predstavniki industrije videoiger, med drugim s predstavniki majhnih in velikih razvijalcev, so pokazale, da je razvoj videoiger tako kot drugi ustvarjalni sektorji postopek z veliko sodelovanja, pri katerem se temeljne razvojne dejavnosti (kot so programiranje, oblikovanje in grafično oblikovanje) običajno izvajajo na isti lokaciji.
COMMENTS FROM THE UNITED KINGDOM
Nujnost pomoči
Territorial spending obligations
Glede nujnosti pomoči zaradi nezadostne produkcije kulturnih iger je Združeno kraljestvo predložilo dokaz, da se število takšnih iger zmanjšuje tako v relativnem kot v absolutnem smislu.
Following the expression of the Commission’s doubts whether territorial spending conditions inherent in the ‘used or consumed in the UK’ test would be appropriate, the United Kingdom has undertaken to address these concerns and to change the proposed legislation from ‘used or consumed in the UK’ to ‘spent in the European Economic Area (EEA)’, clarifying that any expenditure incurred in the EEA may be eligible for relief.
Združeno kraljestvo se na splošno strinja, da je sektor videoiger dinamičen in v porastu.
Furthermore, they will seek to limit the amount of subcontracting costs which are eligible for funding.
Kulturni test bi leta 2003 opravilo 41 % iger, razvitih v Združenem kraljestvu, leta 2012 pa le približno 25 %.
The supported producer may spend up to EUR 1 million of eligible core expenditure per project on subcontractors, in line with the video games tax relief in France [6].
Združeno kraljestvo se strinja, da je povečanje števila iger za pametne telefone odpravilo določene ovire za vstop manjših razvijalcev, ki si prizadevajo vstopiti na trg videoiger.
This ensures that an essential part of the game development is done by the beneficiary itself.
Podatki iz leta 2011 dejansko kažejo, da se je število videoiger, ki jih razvijejo zagonska podjetja, v prejšnjem letu povečalo.
The United Kingdom considers that this limitation on the eligibility of subcontracted costs has a minor effect on trade between Member States.
Vendar v zvezi z vsebino iger anketa Univerze Abertay, opravljena v okviru programa za izdelavo prototipov videoiger, kaže, da od 306 predlogov mobilnih in spletnih iger, ki so jih univerzi v zadnjih 2 letih predložila mala in mikro podjetja iz celotnega Združenega kraljestva, velika večina (255) ni imela ne okolja ne osebe ne zgodbe iz Združenega kraljestva [7].
Discussions with representatives from across the video games industry, including small and large developers, have indicated that like other creative sectors, video games development is a highly collaborative process with the core development activities such as programming, design and lead artwork typically carried out in the same location.
To bi bilo mogoče pojasniti z dejstvom, da imajo kulturno pomembne igre lahko enake stroške produkcije kot „svetovne igre“, vendar znatno manjši trg.
Regarding the necessity of the aid due to an underproduction of cultural games, the United Kingdom has provided evidence demonstrating that such games are in decline, in relative and in absolute terms.
Tako bi bila vsebina z britansko ali evropsko kulturo manj gospodarsko uspešna od bolj globalizirane vsebine.
The United Kingdom agrees that in general the video games sector is dynamic and growing.
Mednarodni založniki in domači razvijalci verjetno ne bi tvegali s produkcijo kulturno pomembne vsebine in bi namesto tega ustvarjali bolj splošno vsebino za mednarodne trge.
However, in 2012 less than 10 % of United Kingdom released games were developed in the United Kingdom, compared to 16 % in 2008.
V anketi Združenega kraljestva je bilo ugotovljeno, da britansko kulturno obarvani elementi pripovedi v igrah izginjajo zaradi prizadevanj za sklenitev svetovnih založniških poslov, ki so potrebni za financiranje razvoja iger in zagotavljanje preživetja razvijalca.
The United Kingdom also carried out a further analysis of games released in the United Kingdom between 2003 and 2012.
Skoraj tri četrtine britanskih razvijalcev videoiger je trdilo, da se je razvoj originalne intelektualne lastnine v preteklih petih letih upočasnil ali ustavil.
The figures show a constant decline in the number of culturally British games and a sharp fall in their share of the market from 9 % of all games released in the United Kingdom (including games from other countries) in 2003 to 4 % in 2006, staying at 3 % from 2009 to 2012.
V anketi je bilo ugotovljeno, da je veliko razvijalcev moralo spremeniti kulturno vsebino svojih iger zaradi izpolnjevanja gospodarskih zahtev.
In 2003, 41 % of the United Kingdom developed games would have passed the cultural test compared to only around 25 % in 2012.
Triinpetdeset odstotkov anketirancev je dejalo, da so osebe in okolje oddaljili od britanskih ali evropskih tem.
The United Kingdom agrees that the rise of smartphone games has removed certain barriers to entry for smaller developers looking to enter the video games market.
Glede na to bi spodbujevalni cilji financiranja vključevali zagotovitev gospodarske uspešnosti verjetno neekonomičnih kulturnih proizvodov, s čimer bi se spodbudila produkcija novih kulturnih proizvodov, ki brez davčne olajšave ne bi bili izdelani, ter podporo razvoju spretnosti in znanja za vzdržno produkcijo kulturnih proizvodov, zadevnih britanskih videoiger/videoiger EGP.
Indeed, figures released in 2011 show that the number of video games developed by start-up companies has increased in the last year.
Diskriminacijski kulturni test
However, with a view to the content of the games, a survey by the Abertay University video games prototype programme shows that of 306 mobile and online games proposals presented to the University over the last 2 years from small and micro-businesses all around the United Kingdom, the overwhelming majority — 255 — featured neither a United Kingdom setting, character nor story [7].
V zvezi s kulturnim testom, ki zagotavlja, da shema zajema le tipično kulturne igre, je Združeno kraljestvo pojasnilo, prvič, da ima davčni organ (HM Revenue & Customs – „HMRC“) namensko in posebno „enoto za ustvarjalne industrije“, ki bo odgovorna za upravljanje in nadzor zahtevkov za davčno olajšavo za videoigre.
This could be explained by the fact that culturally significant games may have production costs equal to ‘global games’ but a significantly smaller market.
Enota bo opravila oceno tveganja zahtevkov, ta postopek pa vključuje zagotavljanje ustreznega upoštevanja predpisov o izpolnjevanju pogojev.