natgillin/translations-raw huggingface dataset:
OJ C 54, 4.3.2006, p. 13.
Ti transakciji sta bili rezultat želje skupine Duferco in holdinga FSIH, ki je bila opisana že pri ukrepu št. 3, da se vsa valonska sredstva skupine Duferco po prenehanju partnerstva med skupinama Duferco in NLMK zberejo v družbi DLP;
OJ C 70, 19.3.2002, p. 21.
Holding FSIH si je priboril pravico do prednostne dividende v višini 4 milijonov EUR na leto za poslovna leta od 2005 do 2012.
OJ C 244, 1.10.2004, p. 2.
Družba Ernst & Young je to pravico upoštevala pri ocenjevanju vrednosti iz leta 2006, pri čemer je menila, da lahko holding FSIH pričakuje, da bo v sedmih letih do leta 2012 dobil 4 milijone USD [12] na leto (tj. diskontirana vsota v višini 26,3 milijona USD).
Judgment of the Court of Justice of 12 July 1973, Commission v Germany, C-70/72, ECLI:EU:C:1994:325, paragraph 13;
Na dan odobritve konvertibilnega posojila sta namreč holding FSIH in družba DII hkrati sklenila delničarski sporazum, s katerim sta se zavezala k povečanju kapitala družbe DLP za 70 milijonov EUR oziroma 101 milijon EUR.
Judgment of the Court of Justice of 14 September 1994, Spain v Commission, C-278/92, C-279/92 and C-280/92, ECLI:EU:C:1973:87, paragraph 75.
Posojilo v višini 30 milijonov EUR bi bilo torej treba preučiti kot element povečanja kapitala v višini 201 milijon EUR, za katero sta se enakovredno odločila holding FSIH in družba DII.
Judgment of the Court of Justice of 17 June 1999, Belgium v Commission, C-75/97, ECLI:EU:C:1999:311, paragraphs 64 and 65.
Belgija je predlagala uporabo dobička pred obrestmi, davki in amortizacijo v višini med 25 in 42 milijoni EUR za leto 2006.
Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9).
Glede na konsolidirane računovodske izkaze družbe Duferco US na dan 30. septembra 2006 [29] je dobiček pred obrestmi, davki in amortizacijo dejansko znašal 52,25 milijona USD (dobiček iz poslovanja: 45,97 + amortizacija: 6,28).
By letter dated 14 December 2011, Belgium requested an extended deadline for responding, which was granted on 16 December 2011.
Družbe, ki sodelujejo pri ukrepu št. 3
Commission Decision (EU) 2016/2042
Sklep Komisije (EU) 2016/2042
of 1 September 2016
z dne 1. septembra 2016
on the aid scheme SA.38418 — 2014/C (ex 2014/N) which Germany is planning to implement for the funding of film production and distribution
o shemi pomoči SA.38418 – 2014/C (prej 2014/N), ki jo namerava Nemčija izvajati za financiranje filmske produkcije in distribucije
(notified under document C(2016) 5551)
(notificirano pod dokumentarno številko C(2016) 5551)
Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
ob upoštevanju Sporazuma o Evropskem gospodarskem prostoru in zlasti člena 62(1)(a),
Having called on interested parties to submit their comments pursuant to the provisions cited above [1] and having regard to their comments,
po pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z zgoraj navedenima določbama [1], in ob upoštevanju pripomb,
By letter dated 4 March 2014 Germany notified the Commission of the modification of the aid scheme on the support of film production and distribution (Filmförderungsgesetz (‘FFG’)).
Nemčija je z dopisom z dne 4. marca 2014 priglasila Komisiji spremembo sheme pomoči za podporo filmski produkciji in distribuciji (Filmförderungsgesetz („FFG“)).
It provided the Commission with further information by letters dated 17 April and 16 July 2014.
Komisiji je predložila nadaljnje informacije v dopisih z dne 17. aprila in 16. julija 2014.
By letter dated 17 October 2014, the Commission informed Germany that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union in respect of the measure.
Komisija je z dopisom z dne 17. oktobra 2014 obvestila Nemčijo, da je v zvezi z ukrepom sklenila sprožiti postopek iz člena 108(2) Pogodbe o delovanju Evropske unije.
Germany sent observations on the opening decision by letter dated 11 December 2014.
Nemčija je pripombe glede sklepa o sprožitvi postopka poslala z dopisom z dne 11. decembra 2014.
It forwarded them to Germany, which was given the opportunity to react; its comments were received by letter dated 5 March 2015.
Posredovala jih je Nemčiji, ki je dobila priložnost za odziv; njene pripombe je Komisija prejela v dopisu z dne 5. marca 2015.
Title, scheme
Naslov, program
The legal basis of the scheme is the act on measures for the promotion of German Cinema in its seventh version (FFG in der Fassung des Siebten Änderungsgesetzes), which details the conditions for audiovisual support given by the German Federal Film Board (Filmförderanstalt (‘FFA’)).
Pravna podlaga sheme je sedma različica zakona o ukrepih za spodbujanje nemškega filma (FFG in der Fassung des Siebten Änderungsgesetzes), ki podrobneje opredeljuje pogoje za avdiovizualno podporo nemškega filmskega sklada (Filmförderanstalt („FFA“)).
The intended notified amendment of that scheme concerns the funding of and the tax on the services of video on demand suppliers without an establishment or agency in Germany.
Kinematografski operaterji, ponudniki videoposnetkov in videoposnetkov na zahtevo morajo FFA plačati obvezni davek na podlagi njihovega dohodka iz koriščenja filma.
The existing federal scheme for the funding of film production, distribution and exhibition is financed out of a special tax (‘Sonderabgabe’) imposed on undertakings in the cinema and video industry and the broadcasting sector.
Kinematografski operaterji plačujejo davek od prihodkov od prodaje vstopnic na projekcijo.
Cinema operators, video suppliers and video on demand providers have to pay a compulsory tax to the FFA based on their income from film exploitation.
Ponudniki videoposnetkov in videoposnetkov na zahtevo plačujejo davek, ki temelji na njihovem čistem letnem prometu, pod pogojem, da ta presega 50000 EUR [3].
Cinema operators are paying a tax based on the box office revenues per screen.
Sprememba sheme poteka v luči hitrega tehnološkega razvoja, zlasti na področju distribucije filmov.
Video suppliers and video on demand providers are paying a tax based on their net annual turnover, provided that it exceeds EUR 50000 [3].
Narašča ogled filmov doma preko spletnega dostopa za razliko od najema fizičnih nosilcev.
The amendment to the scheme takes place against a background of rapid technological developments, particularly in the distribution of films.
Kraj sedeža ponudnika zadevnih storitev, v tem primeru omogočanje ogleda filmov v zasebne namene, postaja manj pomemben za uspešen razvoj poslovnega modela.
Film viewing in private homes increasingly takes place through on-line access rather than through rental of physical carriers.
Z izbrane lokacije lahko ponudnik opravlja storitve na drugem območju brez večjih stroškov prevoza ali stroškov fizične navzočnosti.
The place of establishment of the provider of the relevant services — in this case the making available of films for private viewing — is becoming less relevant to the successful development of a business model.
Sedež ali podružnica nista pogoj za zagotavljanje storitev na zahtevo potrošnikom v ciljni državi članici.
From a chosen location a supplier may be able to provide services into another territory without significant transport cost or costs of physical presence.
Ukrep, ki ga Nemčija namerava izpeljati s predlagano spremembo njene zvezne sheme, se nanaša na financiranje filmske distribucije z videoposnetki na zahtevo.
No registered office or branch office is required to deliver on-demand services to consumers in a targeted Member State.
Do sedaj so bili do podpore upravičeni le ponudniki storitev videoposnetkov na zahtevo s sedežem ali podružnico v Nemčiji.
The measure which Germany intends to implement with the proposed amendment of its federal scheme concerns the funding of the video on demand distribution of films.
V prihodnosti bodo ponudniki videoposnetkov na zahtevo brez sedeža ali agencije v Nemčiji upravičeni do enake podpore za njihovo spletno ponudbo v nemškem jeziku, ki je namenjena strankam v Nemčiji.
So far, only suppliers of video on demand services with a registered office or a branch office in Germany were entitled to obtain the support.
Poleg tega se oddelek 66a(2) FFG spremeni v delu, ki se nanaša na sistem financiranja sheme tako, da se upošteva to spremembo in da se zagotovi obdavčitev distributerjev videoposnetkov na zahtevo, ki se nahajajo zunaj Nemčije, v zameno za njihovo upravičenost do pomoči.
In the future, video on demand suppliers without an establishment or agency in Germany may benefit in the same way for their offers via internet in German language addressed at customers in Germany.
Davek se zaračuna na promet, realiziran s produkti, ki bi prejeli pomoč, torej s spletnimi ponudbami v nemškem jeziku za stranke v Nemčiji, in sicer do take mere, da obseg tega prometa ni predmet primerljivega davka za kinematografsko podporo v kraju, kjer ima ponudnik sedež.
In addition, section 66a (2) of the FFG is amended as regards the financing system for the scheme to take account of this change and to ensure that, in exchange for their entitlement to aid, video on demand distributors which are located outside Germany will be subject to a tax.
Nemčija utemeljuje vključitev distributerjev videoposnetkov na zahtevo, ki se nahajajo zunaj Nemčije, prvič, z na splošno močno naraščajočim deležem videoposnetkov na zahtevo v distribuciji in porabi filmov, in drugič s tem, da v zadnjem času veliki distributerji videoposnetkov na zahtevo, ki so dejavni na mednarodni ravni, izberejo en sedež znotraj Unije, od koder oskrbujejo več ali vse države članice.
The tax will be charged on the turnover which they make with possibly aided products, that is to say with offers via their German language internet appearance to customers in Germany, and only to the extent that this turnover is not subject to a comparable tax for cinematographic support at the place of the establishment of the provider.
Cilj širitve je, da ostane v skladu z obstoječim sistemom in filozofijo FFG, to je da poraba filmov v Nemčiji, na kakršnem koli nosilcu, zagotavlja prihodek v vladni sklad, ki podpira različne kulturne cilje, vključno s filmsko produkcijo in distribucijo.
Germany justifies this inclusion of video on demand distributors which are located outside Germany with firstly an overall strongly growing share of video on demand in the distribution and consumption of films, and secondly with the recent phenomenon that large video on demand distributors, which are active on an international level, choose a single establishment within the Union from where they serve many or all Member States.
Kar zadeva uporabo sredstev, ustvarjenih z davkom na domače in tuje ponudnike videoposnetkov, bo 30 % namenjenih podpori filmski distribuciji z videoposnetki ali videoposnetki na zahtevo, ostalo pa bo, skupaj s prispevki iz kinematografov in radiotelevizijskih postaj, namenjeno podpori filmske produkcije ali distribucije prek drugih kanalov.
The objective of the extension is to remain in line with the existing system and philosophy of the FFG, i.e. that the consumption of films in Germany — through any carrier means — ensures income into a government owned fund, which supports various cultural objectives including film production and distribution.
Teh 30 % bo edini vir financiranja pomoči za distribucijo videoposnetkov.
Regarding the use of the funds generated by the tax on domestic and foreign video suppliers, 30 % will be earmarked for the support of the distribution of films by video or video on demand, the rest will, together with the contributions from cinemas and broadcasters, contribute to the support of film production or distribution via other channels.
Obstoj pomoči
The notified measure is planned to apply from the moment of its approval by the Commission until 31 December 2016.
Na podlagi tega člena je pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, če prizadene trgovino med državami članicami.
The estimated annual amount of funds available from the proceeds of the tax on video supply is EUR 13 million.
Opisani ukrep izpolnjuje kumulativne pogoje, ki morajo biti izpolnjeni, da se ta lahko šteje za pomoč.
Presence of aid
Podpora filmski distribuciji se dodeli iz državnih sredstev, daje selektivno gospodarsko prednost podjetjem in lahko izkrivlja ali bi lahko izkrivljala konkurenco in trgovino na notranjem trgu.
As concluded in the opening decision, the described measure constitutes State aid within the meaning of Article 107(1) of the Treaty.
Vezano na državna sredstva, je podpora, predvidena s strani FFG, odobrena iz skladov, financiranih s prihodki iz različnih parafiskalnih dajatev, kot jih določa ta akt.
According to this Article, 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.
FFA je institucija, ustanovljena v skladu z javnim pravom, ki prerazporeja prihodke od teh davkov za produkcijo in distribucijo filmov.
The described measure fulfils the cumulative conditions which have to be met to qualify it as aid.
Pri teh ukrepih so bila torej uporabljena državna sredstva in jih je mogoče pripisati državi.
The film distribution support is granted out of State resources, it confers an economic advantage to undertakings, the advantage is selective, and it is capable to distort or threaten to distort competition and trade in the internal market.
Upravičenci sheme – filmski producenti, scenaristi, filmski distributerji, kinematografski operaterji – opravljajo gospodarsko dejavnost in se jih zato obravnava kot podjetja.
Regarding State resources, the support foreseen by the FFG is granted from funds financed by the revenues from various parafiscal charges imposed by that act.
Državna podpora pomeni prednost, ki je ti v normalnih tržnih pogojih ne bi prejeli.
The FFA, an institution incorporated under public law, redistributes the proceeds from these taxes for the production and distribution of films.
Shema je tudi selektivna, saj so njeni edini upravičenci podjetja, ki se ukvarjajo s produkcijo, distribucijo in predvajanjem filmov.
Therefore, these measures involve State resources and are imputable to the State.
Trg filmske produkcije in distribucije je mednarodni trg.
The beneficiaries of the scheme — film producers, script writers, film distributors, cinema operators — carry out economic activities and therefore qualify as undertakings.
Upravičenci tekmujejo na mednarodni ravni s proizvajalci in distributerji v drugih državah članicah.
The State support constitutes an advantage that they would not receive under normal market conditions.
Zato ukrep, katerega namen je podpreti produkcijo, distribucijo in promocijo filmov, vpliva na konkurenco in trgovino med državami članicami in pomeni državno pomoč v skladu s členom 107(1) Pogodbe.
The scheme is also selective as its only beneficiaries are undertakings involved in the production, distribution and exhibition of films.
Razlogi za začetek postopka
The market for film production and distribution is international.
Združljivost spremenjene pomoči za distribucijo videoposnetkov na zahtevo s členom 107(3)(d) Pogodbe
The beneficiaries compete at international level with producers and distributors in other Member States.
Komisija je že ugotovila, da je pomoč ponudnikom filmske distribucije videoposnetkov na zahtevo skladna s členom 107(3)(d) Pogodbe [4].
Therefore, the measure which intends to support the production, distribution and promotion of films affects competition and trade between Member States and qualifies as State aid in accordance with Article 107(1) of the Treaty.
Razširitev kroga možnih upravičencev na podjetja, ki so ustanovljena drugod, kot taka ne vpliva negativno na oceno združljivosti v skladu s tem členom.
Compatibility of the amended aid to video on demand distribution with Article 107(3)(d) of the Treaty
Komisija mora v analizo državne pomoči vključiti skladnost financiranja ukrepa pomoči s pravili prava Unije, razen pravil o konkurenci, če je financiranje sestavni del ukrepa pomoči.
The intended measure — the funding of and the tax on the services of video on demand suppliers without an establishment or agency in Germany — constitutes an amendment of the scheme which the Commission had approved until 31 December 2016.
To velja, če obstaja neločljiva povezava med davkom in financiranjem pomoči v smislu, da so prihodki od davkov nujno namenjeni financiranju pomoči in imajo neposreden vpliv na višino pomoči [5].
The State aid assessment criteria have not changed since the previous approval of the scheme and the proposed change only concerns aid to video distribution of films and the tax on foreign video on demand distributors.
Če se v takšnem primeru izkaže, da je davek v nasprotju z drugimi določbami Pogodbe, Komisija ne more razglasiti pomoči, katere del je davek, za združljivo z notranjim trgom [6].
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 [4].
Priglašena shema določa, da se 30 % prihodkov od davka na ponudnike videoposnetkov porabi za financiranje podpore filmske distribucije z videoposnetki.
The extension of the range of possible beneficiaries to firms established elsewhere does not negatively affect the compatibility assessment under that Article.
Poleg tega ni drugega vira financiranja za to vrsto pomoči.
Possible infringement of other provisions of Union law
To vzpostavlja povezavo med financiranjem distribucije videoposnetkov in prihodki od davka na to dejavnost, s katero so prihodki od davkov edini vir financiranja te dejavnosti in neposredno vplivajo na znesek, ki je na voljo za pomoč.
The Commission has to include in the State aid analysis the compliance of the financing of the aid measure with rules of Union law other than the competition rules if the financing forms an integral part of an aid measure.
Zato je davek neločljiv in je treba preveriti, da je v skladu tudi z drugimi pravili prava Unije in ne le s pravilom o konkurenci.
This is the case if the tax is hypothecated for the financing of the aid in the sense that the revenue from the tax is necessarily allocated to the financing of the aid and has a direct impact on the amount of the aid [5].
Skladno s tem je treba oceniti, ali je razširitev davka na ponudnike videoposnetkov na zahtevo, ki se nahajajo izven Nemčije, združljiva s členom 110 Pogodbe, na podlagi katere nobena država članica ne sme naložiti davka na produkte drugih držav članic, če ga ne nalaga na podobne domače produkte.
If in such a case the tax proves to be contrary to other provisions of the Treaty, the Commission cannot declare the aid, of which the tax forms part, to be compatible with the internal market [6].
Poleg tega je treba oceniti, če bi davek lahko kršil pravila o pristojnosti v zvezi s ponudniki videoposnetkov na zahtevo s sedežem v drugih državah članicah, kot je določeno z Direktivo 2010/13/EU Evropskega parlamenta in Sveta [7].
The notified scheme establishes that 30 % of the revenues from the tax on video suppliers are used to finance the support of the distribution of films by video.
Člen 110 Pogodbe
Furthermore there is no other source of funding for this type of aid.
Davek bi bil nezdružljiv s členom 110 in zato prepovedan v delu, v katerem je diskriminatoren do uvoženih proizvodov, to je v obsegu, ki izravna večino bremena, ki ga nosi obdavčen domači proizvod v primerjavi z uvoženim [8].
This establishes a link between the financing of video distribution and the revenue from the tax on this activity by which the revenue from the taxes is the only source of its funding and has a direct impact on the amount available for this aid.
V skladu s tem so lahko parafiskalne dajatve, kot tiste, določene v opisani shemi, v nasprotju s členom 110 Pogodbe, če je shema namenjena le nacionalnim ponudnikom storitev ali če so do nje upravičeni v večji meri kot konkurenti iz drugih držav članic.
Therefore the tax is hypothecated and it is necessary to verify that it is in line also with other rules of Union law than the competition rules.
V tem primeru uvožene storitve, da bi bile skladne s Pogodbo, ne smejo biti obdavčene.
Accordingly, it has to be assessed if the extension of the tax to video on demand suppliers located outside Germany is compatible with Article 110 of the Treaty, according to which no Member State shall impose on the products of other Member States a tax which it does not impose on similar domestic products.
Če so uvožene storitve ponudnikov v drugih državah članicah, ki so predmet davka, upravičene do sheme na enak način kot domači ponudniki storitev, to ni v nasprotju s členom 110 Pogodbe.
Furthermore, it must be assessed if the tax could infringe the rules concerning the jurisdiction on video on demand suppliers established in other Member States, as determined by Directive 2010/13/EU of the European Parliament and the Council [7].
Četudi, kot v tem primeru, shema v svojih pravilih predvideva, da so lahko tuji ponudniki upravičeni tudi do pomoči in niso diskriminirani, to samo po sebi ne zadostuje.
Article 110 of the Treaty
Prav tako se izključuje možnost, da bi pogoji v praksi dajali domačim izvajalcem strukturno prednost.
A tax would be incompatible with Article 110 and therefore prohibited to the extent to which it discriminates against imported products, that is to say to the extent to which the support financed by it substantially offsets the burden borne by the taxed domestic product compared with the imported product [8].
Komisija je pozvala Nemčijo in zainteresirane strani, da podajo pripombe in predložijo ustrezna dejstva o skladnosti sheme s členom 110 Pogodbe.
Accordingly, parafiscal charges, like those imposed under the described scheme, may be contrary to Article 110 of the Treaty when the scheme benefits solely national service providers or does so to a higher extent than it does for competitors in other Member States.
Direktiva 2010/13/EU
In such a case, in order to be compatible with the Treaty, imported services must not be subject to the tax.
Priglašeni ukrep uvaja davek za ponudnike videoposnetkov na zahtevo s sedežem v drugih državah članicah na promet, ki ga ustvarijo s storitvami videoposnetkov na zahtevo na nemškem trgu.
If however the imported services of the service providers in other Member States, which are subject to the tax, can benefit from the scheme in the same way as the domestic service providers, this is not contrary to Article 110 of the Treaty.
S tem se zastavlja vprašanje, ali Direktiva 2010/13/EU velja za davek.
Even if, like in the present case, a scheme provides in its rules that foreign suppliers may also benefit from the aid in a non-discriminatory way, this is in itself not sufficient.
Skladno s členom 13 Direktive 2010/13/EU morajo države članice zagotoviti, da avdiovizualne medijske storitve na zahtevo, ki jih ponujajo ponudniki medijskih storitev pod njihovo pristojnostjo, na ustrezen način in kjer je to izvedljivo, spodbujajo produkcijo in dostop do evropskih del.
It must also be excluded that the conditions structurally favour domestic operators in practice.
Člen 13 omenja kot primer takšne promocije finančne prispevke za produkcijo in pridobitev pravic do evropskih del ter delež evropskih del v katalogih ponudnikov storitev na zahtevo in njihovega pomena v tovrstnih katalogih.
The Commission invited Germany and interested parties to give comments and to provide relevant facts on the compliance of the scheme with Article 110 of the Treaty.
Skladno z uvodno izjavo 19, Direktiva 2010/13/EU ne vpliva na odgovornost držav članic in njihovih pristojnih organov „vključno s sistemi podeljevanja dovoljenj, upravnih pooblastil in obdavčenja – financiranje in programsko zasnov“.