natgillin/translations-raw huggingface dataset:
Directive 2010/13/EU
Treba je opozoriti, da so bile v času začetka veljave Direktive 2010/13/EU storitve na zahtevo, kjer ponudnik storitev ni imel sedeža v državi članici, pojav manjšega pomena.
The notified measure imposes a tax on video on demand suppliers established in other Member States based on the turnover they make with video on demand services on the German market.
Vendar pa se je do danes njihov tržni delež znatno povečal.
This raises the question whether Directive 2010/13/EU applies to the tax.
Če bi se FFG obravnavalo kot ukrep za izvajanje člena 13 Direktive 2010/13/EU, bi moralo biti izvajanje pristojnosti Nemčije nad ponudniki videoposnetkov na zahtevo s sedežem v drugih državah članicah ocenjeno na podlagi pravil o pristojnosti, navedenih v tej direktivi.
According to Article 13 of Directive 2010/13/EU, Member States have to ensure that on-demand audiovisual media services provided by media service providers under their jurisdiction promote, where practicable and by appropriate means, the production of and access to European works.
Na podlagi členov 2(1), (2)(a) in (3) Direktive 2010/13/EU ima vsaka država članica pristojnost za urejanje avdiovizualnih medijskih storitev, ki jih opravljajo ponudniki medijskih storitev s sedežem v tej državi članici, skladno s posebnimi pravili, ki so v njih določeni.
Article 13 mentions as examples of such promotion financial contributions to the production and rights acquisition of European works, as well as a share of European works in the catalogues of on-demand service providers and ensuring their prominence in these catalogues.
Nadalje v skladu s členom 3(1) Direktive 2010/13/EU „države članice zagotovijo svobodo sprejemanja avdiovizualnih medijskih storitev iz drugih držav članic in ne omejujejo njihovega prenašanja na svojem ozemlju zaradi razlogov, ki sodijo na področja, ki jih usklajuje ta direktiva“.
It is noted that at the time of the coming into force of Directive 2010/13, on demand services where the service provider would have no establishment in the Member State of the reception of the services were still a phenomenon of minor importance.
V členu 3(4)(a) Direktive 2010/13/EU so za avdiovizualne medijske storitve na zahtevo navedeni možni razlogi za odstopanje od tega načela.
Up to today, however, their market share has increased significantly.
Komisija je zato v sklepu o sprožitvi postopka izrazila pomisleke glede združljivosti priglašene spremembe obstoječega veljavnega ukrepa državne pomoči FFG z notranjim trgom.
In 2014, the VoD market in the EU was worth EUR 2,501 billion which represents an increase of 272 % since 2010.
Ti dvomi se nanašajo zlasti na združljivost Direktive 2010/13/EU s pomočjo filmski distribuciji, ki se financira iz sklada in ki vključuje dajatve za ponudnike videoposnetkov na zahtevo s sedežem zunaj Nemčije.
In Germany, the VoD market was worth EUR 315,2 million in 2014 which accounts for an increase of 172 % since 2010 [9].
PRIPOMBE ZAINTERESIRANIH STRANI
If the FFG were to be considered as a measure implementing Article 13 of Directive 2010/13/EU, Germany's exercise of jurisdiction over video on demand suppliers established in other Member States would have to be assessed against the rules on jurisdiction set out in that Directive.
Pripombe so bile prejete od desetih zainteresiranih strani.
According to Articles 2(1), (2)(a) and (3) of Directive 2010/13/EU, each Member State has the jurisdiction to regulate the audiovisual media services transmitted by media service providers which are established in that Member State, according to the specific rules set out therein.
Izrekli sta jih nemški javni radioteleviziji ARD in ZDF, združenje nemških komercialnih izdajateljev televizijskih programov (VPRT), Evropsko združenje digitalnih medijev (EDIMA), Verband Deutscher Kabelnetzbetreiber (ANGA), javni filmski sklad Mitteldeutsche Medienförderung (MDM), Spitzenorganisation der Deutschen Filmwirtschaft (SPIO), zastopani člani na področju filmske produkcije, tehnike in distribucije, kinematografski operaterji (AG Kino in HDF Kino) in združenje nemških filmskih producentov (Produzentenallianz).
Furthermore, according to Article 3(1) of Directive 2010/13/EU, ‘Member States shall ensure freedom of reception and shall not restrict retransmissions on their territory of audiovisual media services from other Member States for reasons which fall within the fields coordinated by this Directive.’
Ena zainteresirana stranka je prosila, da njena identiteta ostane zaupna.
Thus, where Directive 2010/13/EU applies, it is for the Member State where the media service provider is established to ensure compliance with the rules applicable to audiovisual media services under its jurisdiction.
O morebitni kršitvi člena 110 Pogodbe
For on-demand audiovisual media services, possible grounds of derogation from this principle are exhaustively stated in Article 3(4)(a) of Directive 2010/13/EU.
Zainteresirana stranka, katere identiteta je zaupna („Družba X“), je zaskrbljena, da je člen 110 Pogodbe kršen.
Accordingly, the Commission expressed doubts in the opening decision as to the compatibility with the internal market of the notified amendment of the existing State aid measure FFG.
Četudi shema v svojih pravilih predvideva, da so tuji ponudniki upravičeni do pomoči in niso diskriminirani, v praksi pogoji dajejo strukturno prednost domačim operaterjem.
These doubts referred in particular to the compatibility with Directive 2010/13/EU of the aid to film distribution which is financed from a fund which includes levies on video on demand suppliers situated outside Germany.
Do diskriminacije bi vsaj trenutno lahko prišlo, ker so člani odbora, ki odločajo o nepovratnih sredstvih, vsi Nemci.
COMMENTS FROM INTERESTED PARTIES
Dodelitev nepovratnih sredstev bi bila diskrecijska in bi sredstva bila posledično najverjetneje dodeljena nemškim podjetjem.
Comments were received from 10 interested parties.
Poleg tega Družba X trdi, da bi tuji ponudniki ponudili višji delež tuje vsebine, četudi je ta namenjena nemškemu občinstvu.
They came from the German public broadcasters ARD and ZDF, the association of German commercial broadcasters (VPRT), European Digital Media (EDiMA), the Verband Deutscher Kabelnetzbetreiber (ANGA), the public film fund Mitteldeutsche Medienförderung (MDM), the Spitzenorganisation der Deutschen Filmwirtschaft (SPIO), representing members in the areas of film production, technique, and distribution, the cinema operators (AG Kino and HDF Kino), and the association of German film producers (Produzentenallianz).
Zato bi imeli manj filmov, ki izpolnjujejo pogoje za prejem pomoči, saj ponujajo manj nemških filmov.
One contributor asked for its identity to be kept confidential.
Poleg tega bi se ponudniki tujih videoposnetkov na zahtevo soočali z jezikovno oviro, saj so zadevna pravila na voljo samo v nemščini, prav tako pa je treba v nemščini predložiti tudi vloge.
On a possible violation of Article 110 of the Treaty
Družba X se pritožuje nad nizkim zneskom pomoči na film za pomoč pri distribuciji ter nad na splošno nizkim deležem tovrstne pomoči za distribucijo videoposnetkov na zahtevo v primerjavi s prodajo videoposnetkov na DVD-ju ali BluRay-ju.
On the one hand, the contributor whose identity is confidential (‘Company X’), is concerned that Article 110 of the Treaty is infringed.
Prav tako kritizira dejstvo, da se davek obračunava na promet od vseh filmov, nemških ali evropskih, ne glede na to, ali so primerni za financiranje distribucije ali ne.
Even if the scheme provides in its rules that foreign suppliers may also benefit from the aid in a non-discriminatory way, in practice the conditions would structurally favour domestic operators.
Poleg tega bo domače ponudnike videoposnetkov na zahtevo davek manj prizadel, ker so nekateri od njih vertikalno integrirani ponudniki videoposnetkov na zahtevo ali televizijski in kabelski operaterji, ki so upravičeni tudi do pomoči za produkcijo iz zveznega filmskega sklada, ki se polni s prispevki ponudnikov videoposnetkov na zahtevo.
There would be discrimination because, at least currently, the members of the board which decides on grants are all German.
ANGA, ki zastopa tudi ponudnike videoposnetkov na zahtevo v Nemčiji, po drugi strani ugotavlja, da so diskriminirani domači ponudniki, saj je njihova domača ponudba predmet obdavčitve, medtem ko tuji ponudniki konkurirajo s ponudbo, ki je prilagojena istemu trgu, njihov promet pa ni obdavčen samo zato, ker so se odločili sedež prijaviti v tujini.
The allocation of the grants would be discretionary and therefore the funds most likely directed to German companies.
SPIO, VPRT, združenje nemških filmskih producentov (Produzentenallianz) in MDM tudi namigujejo, da bi davek končal diskriminacijo domačih ponudnikov.
Furthermore, Company X alleges that non-domestic providers would offer a higher share of non-domestic content, even if addressed to a German audience.
Po mnenju organizacije SPIO glavnino prometa od videoposnetkov na zahtevo v Nemčiji naredi 13 podjetij, od tega 6 s sedežem v tujini.
Thus they would have fewer films eligible for distribution aid, because they offer fewer German films.
Te številke še ne vključujejo nedavnega vstopa na trg vodilnega ponudnika videoposnetkov na zahtevo iz Združenih držav Amerike s sedežem na Nizozemskem.
Furthermore, the foreign VoD providers would be faced with a language barrier because the relevant rules are available in German only and the applications have to be submitted in German.
SPIO meni, da bolj ali manj naključna lokacija ponudnika ne bi smela biti odločilni element za obdavčitev.
Company X criticises the low aid amount per film for distribution aid, and the overall low share of VoD distribution in that type of aid in comparison to video sales on DVD or BluRay.
V digitalni dobi ponudnik na notranjem trgu ne potrebuje več kot en sedež.
It also criticises the fact that the tax is imposed on the turnover with all films, irrespective of whether they are suitable, as German or European films, for distribution funding or not.
Za obdavčitev bi moralo biti pomembneje, če je ponudnik za nemški trg pridobil filmske licence, ki mu na tem trgu dovoljujejo poslovanje s končnimi potrošniki.
Finally, domestic VoD providers would be less affected by the tax because some of them would be vertically integrated VoD and TV or cable operators which may also benefit from production aid from the Federal Film Fund alimented by VoD providers.
SPIO tudi opozarja na zbrane podatke, iz katerih je razvidno, da imajo tuji ponudniki videoposnetkov na zahtevo v svoji ponudbi podoben poudarek na nemški produkciji, kot ga imajo domači ponudniki.
ANGA, which also represents VoD providers in Germany, on the other hand, finds a discrimination of domestic providers because they are subject to taxation of their domestic offer, while the non-domestic competitors competing with them with offers tailored for the same market are not subject to taxation of the relevant turnover just because they chose to elect domicile abroad.
O združljivosti z Direktivo 2010/13/EU
SPIO, VPRT, Produzentenallianz and MDM also suggest that the tax would end a discrimination of domestic providers.
V zvezi z Direktivo 2010/13/EU sta Družba X in EDiMA mnenja, da bi priglašeni ukrep predstavljal ukrep za spodbujanje dostopa do evropskih del v skladu s členom 13(1) te direktive in bi bil v nasprotju z načelom države izvora.
According to SPIO, the main part of the turnover with VoD in Germany is made by 13 undertakings, of which 6 are established abroad.
Druge zainteresirane stranke so podprle nemški predlog in so bile mnenja, da davek ne bi pomenil kršitve člena 13(1) v povezavi s členoma 2 in 3 Direktive 2010/13/EU.
These figures do not yet include the recent entry into the market of a leading VoD provider from the United States which is established in the Netherlands.
PRIPOMBE NEMČIJE
For SPIO the decisive element for taxation should not be the more or less fortuitous location of the provider.
Nemčija navaja, da bi bilo na splošno v interesu vseh držav članic, da se prepreči izkrivljanje konkurence pri odločanju glede lokacije, saj v filmskem sektorju podjetja izbirajo lokacijo sedeža v glavnem zaradi davčnih razlogov.
In the digital era a provider does not need more than one place of establishment in the internal market.
Izključitev ponudnikov videoposnetkov na zahtevo s sedežem zunaj Nemčije, katerih cilj so nemške stranke, bi imela negativen učinek na financiranje evropskih del.
The more relevant question for taxation should be whether the provider acquires film licences for the German market to do business there with final consumers.
Nemčija potrjuje svoje prepričanje, da predlagani davek na tuje ponudnike videoposnetkov na zahtevo, tudi v praksi, ne daje prednosti domačim operaterjem pred tujimi.
SPIO also points to data collected by it which shows that the foreign VoD providers have in their offer a similar focus on German productions as the domestic providers.
Namigovanje Družbe X, da bodo sredstva namenjena nemškim podjetjem, ker odbor za dodeljevanje sredstev sestavljajo Nemci, po mnenju Nemčije ne vzdrži.
On the compatibility with Directive 2010/13/EU
Merilo za financiranje ni sedež prosilca, temveč kulturna in ustvarjalna kakovost avdiovizualnih del, ki so upravičena do podpore za distribucijo.
Regarding Directive 2010/13/EU, Company X and EDiMA are of the view that the notified measure would constitute a measure to promote access to European works pursuant to Article 13(1) of that Directive, in violation of the country of origin principle.
Nemčija izrecno priznava in pozdravlja dejstvo, da tuji ponudniki videoposnetkov na zahtevo ponujajo veliko število nemških filmov, ki so upravičeni do podpore.
The other interested parties supported the German proposal and were of the opinion that the tax would not constitute a violation of Article 13(1) in connection with Articles 2 and 3 of Directive 2010/13/EU.
Tudi argument, da bi tuji ponudniki ponujali višji delež tuje vsebine in posledično imeli manj filmov, ki izpolnjujejo pogoje za dodelitev pomoči, čeprav se davek obračuna na promet z vsemi filmi, ne drži.
COMMENTS FROM GERMANY
Prvič, to ne predstavlja diskriminacije med domačimi in tujimi ponudniki.
Germany observes that, in general, it would be in the interest of all Member States to prevent a distortion of competition for location decisions in the film sector due to the fact that companies choose their establishment mainly for tax reasons.
Prav tako bi se s to situacijo soočali tudi domači ponudniki s ponudbo filmov, ki niso predmet pomoči.
The exclusion of VoD providers established outside Germany which aim at a German clientele would have a negative effect on the funding of European works.
Drugič, to ne bi pomenilo posredne diskriminacije, ker tuji ponudniki dejansko ne ponujajo manj filmov, ki so upravičeni do pomoči, v primerjavi z domačimi tekmeci, ampak še več, kot to dokazujejo podatki Evropskega avdiovizualnega observatorija, navedeni v sporočilu Komisije o evropskem filmu v digitalni dobi [10].
Germany confirms its conviction that the proposed tax on foreign VoD providers does, also in practice, not favour domestic operators over foreign ones.
Nemčija zavrača tudi trditev, da bi se tuji ponudniki videoposnetkov na zahtevo soočali z jezikovno oviro.
The suggestion of Company X that the funding would be directed to German companies because the board awarding grants is composed of Germans is not sustainable, according to Germany.
Davek se nanaša le na tiste ponudnike, ki aktivno tržijo svojo ponudbo v nemščini na nemški trg; ponudniki morajo biti v vsakem primeru seznanjeni z ustrezno zakonodajo.
The criteria for funding are not the establishment of the applicant but the cultural and creative quality of the audiovisual works eligible for distribution support.
Poleg tega, če je potrebno, sklad kandidatom svetuje tudi v angleškem jeziku.
Germany explicitly recognises and welcomes that the foreign VoD providers offer a significant number of eligible German films.
Glede domnevnega nizkega zneska pomoči na film za pomoč pri distribuciji ter nad na splošno nizkim deležem tovrstne pomoči za distribucijo videoposnetkov na zahtevo, Nemčija meni, da se pogoji za pomoči pri distribuciji ne razlikujejo glede na različne oblike tehnične podpore.
Also the argument that non-domestic providers would offer a higher share of non-domestic content and would therefore have fewer films eligible for distribution aid, although the tax is imposed on the turnover with all films, is not valid.
V nobenem primeru ne bi bilo na primer mogoče, da bi pomoč veljala za stroške oblikovanja splošne tehnične infrastrukture za tiskanje ali za nalaganje filmov na različne distribucijske nosilce.
Firstly, this is not discriminating between domestic and foreign providers.
Pomoč se dodeli enemu delu, ki je do pomoči upravičeno.
Also domestic providers with a mainly non eligible film offer would face this situation.
Nazadnje, v zvezi s trditvijo, da bo davek manj prizadel domače ponudnike videoposnetkov na zahtevo, ker naj bi bili nekateri od njih vertikalno integrirani ponudniki videoposnetkov na zahtevo ali televizijski in kabelski operaterji, Nemčija poudarja, prvič, da so integrirani samo nekateri ponudniki.
Secondly, this would not constitute an indirect discrimination because the foreign providers actually offer not less eligible films than their domestic competitors, but even more, as evidenced by data of the European Audiovisual Observatory cited in the Commission Communication on the European film in the digital era [10].
Drugič, ta argument ne upošteva dejstva, da v filmski sklad prispevajo tudi podružnice družb za oddajanje televizijskih programov.
Germany also rejects the argument that foreign VoD providers would be faced with a language barrier.
Nemčija je določila, da načrtovani davek ne bo spadal na področje Direktive 2010/13/EU.
The tax is addressed only to those providers which are actively marketing their offer in German on the German market; they have to be familiar with relevant legislation anyway.
Zato ne pomeni kršitve člena 13(1) v povezavi s členoma 2 in 3 navedene direktive.
Furthermore, the fund advises applicants, if needed, also in English.
Davek se ne more šteti kot regulativni ukrep z učinkom na medijske storitve, njihove programske vsebine in širitev.
Regarding the alleged low aid amount per film for distribution aid, and the overall low share of VoD distribution in that type of aid, Germany is of the opinion that the conditions for distribution aid would not be different for the various forms of technical support.
Financiranje filmov ni usklajeno na ravni Unije.
In no case would it for instance be possible that the costs for creating the general technical infrastructure for the printing or uploading of films on the various distribution supports would be eligible for aid.
Za obdavčitev v kraju potrošnje ali namembnemu kraju medijske storitve velja enaka logika kot se uporablja za obračun DDV-ja za storitve v Uniji od 1. januarja 2015.
The aid is oriented towards a single eligible work.
Glede na hitro rastoči tržni delež tujih ponudnikov videoposnetkov na zahtevo, bi bili nemški ponudniki v konkurenčno slabšem položaju, če bi bili še naprej obdavčeni, medtem ko tuji konkurenti na domačem trgu ne bi bili obdavčeni z istim davkom. iTunes na primer, ki nima sedeža v Nemčiji, bi bil lahko že danes vodilni ponudnik videoposnetkov na zahtevo za nemške filme.
Finally, regarding the argument that domestic VoD providers would be less affected by the tax because some of them would be vertically integrated VoD and TV or cable operators, Germany underlines that firstly only some providers are integrated.
OCENA UKREPA
Secondly, this argument does not take into account the fact that the broadcasting branches of these companies also have to contribute to the film fund.
Kot je razloženo v uvodnih izjavah 13 in 16 tega sklepa, opisan ukrep predstavlja državno pomoč v smislu člena 107(1) Pogodbe.
Germany maintains that the planned tax would not fall in the scope of Directive 2010/13/EU.
Komisija je že ugotovila, da je pomoč ponudnikom filmske distribucije videoposnetkov na zahtevo skladna s členom 107(3)(d) Pogodbe [11].
Therefore it would not constitute a violation of Article 13(1) in connection with Articles 2 and 3 of that Directive.
Zato je bilo sklenjeno že v odločitvi o sprožitvi postopka, da razširitev razpona možnih upravičencev na podjetja, ki so ustanovljena drugod, kot taka ne vpliva negativno na oceno združljivosti v skladu s tem členom.
The tax cannot be considered as a regulatory measure with effect on the media service, its programming and diffusion.
Skladnost s členom 110 Pogodbe
Film funding is not harmonised at Union level.
Novi davek ne krši člena 110 Pogodbe.
In view of the fast growing market share of foreign VoD providers, German providers would be at a competitive disadvantage if they would continue to be taxed while the foreign competitors on the national market would not be subject to the same tax. iTunes for instance, which is not established in Germany, would already today be the leading VoD supplier of German films.
Kot je Nemčija pojasnila, shema tujim ponudnikom videoposnetkov na zahtevo na učinkovit način omogoča, da za pomoč za distribucijo zaprosijo na enak način kot njihovi nemški konkurenti.
ASSESSMENT OF THE MEASURE
Tuja podjetja se lahko z možnostjo financiranja seznanijo na enak način kot podjetja s sedežem v Nemčiji.
As explained in recitals 13 to 16 of this decision, the described measure constitutes State aid within the meaning of Article 107(1) of the Treaty.
Seznanjena so v vsakem primeru, saj morajo prispevati v sklad, ki zagotavlja pomoč za distribucijo filma.
The intended measure — the funding of and the tax on the services of video on demand suppliers, which are not having an establishment or agency in Germany — constitutes an amendment of the scheme which the Commission had approved until 31 December 2016.
Poleg tega je pomoč dodeljena samo na podlagi vloge, njihove vloge pa so obravnavane popolnoma enako kot vloge nemških podjetij.
The State aid assessment criteria have not changed since the previous approval.
Izborna komisija se zavezuje, da bo vloge ocenila izključno na podlagi kulturne kakovosti filmov za katere se zaprosi pomoč.
Concerning the aid to the distribution of films by video on demand suppliers as such, the Commission has already found it compatible with Article 107(3)(d) of the Treaty [11].
Zato sedež distributerja ne sodi med merila, ki jih izborna komisija uporablja pri odločanju.
It has therefore concluded already in the opening decision that the extension of the range of possible beneficiaries to firms established elsewhere does not in itself negatively affect the compatibility assessment under this Article.
Tuji ponudniki filmov v nemščini lahko enako posredno koristijo podporo filmske produkcije v Nemčiji kot njihovi nemški konkurenti.
Compatibility with Article 110 of the Treaty
Ta podpora zagotavlja stalen dotok filmov s podporo Nemčije, katere lahko tuji ponudniki vključujejo v svojo ponudbo.
The new tax does not infringe Article 110 of the Treaty.
To dokazuje dejstvo, da njihovi katalogi vsebujejo delež nemških filmov, ki je primerljiv z deležem v katalogih domačih ponudnikov.
Foreign video on demand providers may benefit also in practical terms equally from the funding.
Družba X je predložila utemeljitev, da bi davek manj prizadel domače ponudnike videoposnetkov na zahtevo, ker so nekateri od njih vertikalno integrirani ponudniki videoposnetkov na zahtevo ali televizijski in kabelski operaterji, ki lahko tudi koristijo pomoč.
As explained by Germany, the scheme provides for effective means to allow the foreign VoD providers to apply for distribution aid in the same way as their German competitors.
Ta argument ne upošteva dejstva, da razlikovanje med integriranimi in neintegriranimi podjetji nima nič skupnega s sedežem podjetja.
Foreign undertakings can be aware of this funding possibility in the same way as the undertakings located in Germany.
Prav tako bi bil drugačen učinek na nemške televizije in ponudnike videoposnetkov na zahtevo.