natgillin/translations-raw huggingface dataset:
Working for a Stronger and Fairer Britain – Chapter 6:
Since the Commission found that the factual and legal situation of: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; is comparable to that of taxed aggregates under AGL, the tax exemption of these materials may be justified only in accordance with the environmental objectives of the AGL if it could be demonstrated that the environmental objectives of the AGL can be nevertheless pursued by these materials.
Working for a Stronger and Fairer Britain – Chapter 6: Protecting the environment – Regenerating our cities/protecting our countryside – Waste;
However, as explained above in recitals 611 to 615 and in line with the findings of the General Court [94], the Commission considers that since shale is specifically extracted for commercial exploitation as aggregate and that since there are no indications that it would be more environmentally friendly than other aggregates, the environmental objectives of the AGL cannot be pursued by exemptions for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate.
Aggregates (Oznámení rozpočtu z března 2000 – Účelná obezřetnost: Za Británii silnější a spravedlivější – Kapitola 6: Ochrana životního prostředí – Regenerace měst/ochrana venkova – Odpad; kamenivo), bod 6.91.
The Commission has not received any compatibility grounds from the UK authorities as regards shale or spoil of shale that are deliberately extracted for commercial exploitation as aggregate that it could take into account in its assessment on the compatibility of the said AGL exemptions with the internal market.
Pre-Budget Report – November 2001 – Chapter 7:
Therefore, the Commission concludes that the exemptions from the AGL granted for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; cannot be regarded as compatible with the internal market on the basis of Article 107(3)(c) TFEU.
Protecting the environment – Protecting Britain's countryside – Aggregates quarrying – The aggregates levy (Zpráva před zveřejněním rozpočtu – listopad 2001 – Kapitola 7: Ochrana životního prostředí – Ochrana britského venkova – Těžba kameniva – Daň z kameniva), bod 7.71;
CONCLUSION AND RECOVERY
Budget announcement March 2001 – Chapter 6:
The Commission concludes that the exemptions from the AGL granted for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; which have been unlawfully implemented, represent State aid that is incompatible with the internal market.
Protecting the environment (Oznámení rozpočtu z března 2001 – Kapitola 6: Ochrana životního prostředí), bod 6.91.
According to the Treaty and established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market [95].
Dopis ze dne 19. února 2002, jenž byl zaevidován dne 21. února 2002 pod č. A/31371, bod 4.10.
The Court has also consistently held that the obligation on a Member State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation [96].
Toto ustanovení má pokrýt případy, kdy je kamenivo přesunuto z jednoho místa na jiné, které patří témuž provozovateli.
In this context, the Court has established that this objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored [97].
Na přesun z jednoho místa na jiné se AGL obvykle nevztahuje, viz čl. 19 odst. 3 písm. b) finančního zákona z roku 2001.
In line with the case-law, Article 14(1) of Council Regulation (EC) No 659/1999 [98] states that ‘where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary […]’.
Orgány Spojeného království uvedly, že kamenivo je předmětem smlouvy o dodání v případě, že je taková smlouva uzavřena, či pokud zboží změní majitele a vytvoří se k tomu doklad.
Thus, given that the exemptions from the AGL granted for the material specified in recital 620 of this Decision were implemented in violation of Article 108 of the Treaty, and are to be considered as unlawful and incompatible aid, they must be recovered in order to re-establish the situation that existed on the market prior to their granting.
Podle čl. 19 odst. 6 finančního zákona z roku 2001 se na kamenivo vztahuje smlouva od okamžiku, kdy je možné jej rozlišit jako samostatný materiál.
Recovery should cover the time from when the aid was put at the disposal of the beneficiary (i.e. the day from which the beneficiary would have been obliged to pay the AGL if the unlawful and incompatible exemptions from the AGL had not existed) until the day when the advantage of the beneficiary ceased to exist.
V tomto ustanovení se dále uvádí, že pro účely výběru daně nepředstavuje převod vlastnictví pozemku, kde se kamenivo nachází, automaticky také dodání kameniva.
The sums to be recovered should bear interest until effective recovery.
Povolené okolnosti definuje čl. 19 odst. 7.
As the exemptions constitute forgone revenues by the UK authorities, the recovery of the aid entails that the beneficiaries of the exemptions should pay the AGL, for the period of its application, together with interest until effective recovery.
Jedná se o situace, kdy se kamenivo smíchá se zdanitelným kamenivem, na něž se doposud AGL nevztahovala, přičemž k veškerému míchání dochází na místě původu, na místě zapsaném na totéž jméno jako místo původu, či na místě, na které bylo kamenivo převezeno, aby zde bylo podrobeno postupu osvobozenému od daně, k jehož provedení nedošlo.
The Commission acknowledges that shale material which: (i) is extracted as by-product of coal extraction; or (ii) is used in ceramic processes; or (iii) is used in place of clay, slag or other materials as a source of aluminosilicate in the manufacture of cement; or (iv) is otherwise demonstrably used for other than aggregate purposes; should not be considered commercially exploited as aggregate and should therefore be excluded from recovery.
Místo vyložení kameniva je totožné s místem původu pouze v případě kameniva vytěženého z mořského dna/z vod Spojeného království.
There should be no obligation to recover aid that had been granted under the scheme which fulfils all the conditions set out in a de minimis regulation or in a block exemption regulation adopted on the basis of Articles 1 and 2 of Council Regulation (EC) No 994/98 [99] but applicable at the time the aid was granted.
Viz též Notice AGL 1:
As cumulation is excluded for the same eligible costs, where the total amount of aid received by a beneficiary is more than EUR 200000, the UK authorities should recover it in its entirety, as the de minimis regulations enacted on the basis of Article 2 of Regulation (EC) No 994/98 which were applicable at the time the aid was granted cannot be made use of.
Aggregates Levy (Oznámení o AGL č. 1: Daň z kameniva), duben 2011, bod 8.1.
In order to define the beneficiaries of the unlawful and incompatible aid and the respective aid amounts, the UK authorities should first determine all companies which produced shale and products consisting mainly of shale during the period between 1 April 2002 and the present (‘shale producers’).
Toto ustanovení se vztahuje k situaci, kdy se kamenivo navrátí do půdy, z níž bylo získáno, a je ve stejném stavu jako v době těžby.
The UK authorities should then, by means of all available sources of information, including public information and confidential tax records, establish the amounts of shale material specified in recital 621 of this Decision commercially exploited by these shale producers.
Viz oznámení o AGL č. 1.
HAS ADOPTED THIS DECISION:
Aggregates Levy (General) Regulations (obecná) nařízení o dani z kameniva z roku 2002 (SI 2002/761)) stanoví, v jakých případech při nakládání s kamenivem vzniká nárok na daňovou úlevu.
Article 1
Podle nařízení 13a má osoba nárok na úlevu na AGL v případě, že příslušné kamenivo podléhající dani je zlikvidováno (ať již vysypáním, či jinak) některým z těchto způsobů:„i) je navráceno na místo původu či na jiné místo, které není místem původu, ale je zapsáno na totéž jméno;ii) je uloženo na skládku;iii) je, pokud se jedná o štěrk nebo písek, použito pro účely obnovy pláže na jiném místě, než je místo původu.“
The aid scheme consisting of the exemptions from the aggregates levy established for in Section 17(4)(a) and 17(3)(f)(i) of the Finance Act 2001 as amended by the Finance Act 2002 and the Finance Act 2007 granted for:
Notice AGL2 Industrial and Agricultural Processes Relief (Oznámení o AGL č. 2, daňová úleva v případě průmyslových a zemědělských postupů), k dispozici na internetových stránkách daňové a celní správy Spojeného království (HM Revenue and Customs).
material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials;
Osvobození od daně a vyloučení z její působnosti, která stanoví čl. 17 odst. 3 písm. e), čl. 17 odst. 3 písm. f) body i) a ii), čl. 17 odst. 4 písm. a) (v rozsahu, v němž materiál osvobozený od daně sestává zcela z černého či hnědého uhlí, jílovité břidlice nebo břidlice, které se používají jako kamenivo, nebo sestává převážně z černého či hnědého uhlí, jílovité břidlice nebo břidlice), čl. 17 odst. 4 písm. c) body i) a ii) (pokud sestává převážně z hlušiny), čl. 17 odst. 4 písm. f) (pokud jde o jíl), čl. 18 odst. 2 písm. b) (v rozsahu, v němž souvisí s postupem osvobozeným od daně, kterým se získávají materiály, jež se používají jako kamenivo) a čl. 30 odst. 1 písm. b) (v rozsahu, v němž souvisí s postupem osvobozeným od daně ve smyslu čl. 18 odst. 2 písm. b), kterým se získávají materiály, jež se používají jako kamenivo) finančního zákona z roku 2001 ve znění finančního zákona z roku 2002 a finančního zákona z roku 2007.
aggregates consisting wholly of the spoil from any process by which shale that is deliberately extracted for commercial exploitation as aggregate has been separated from other rock after being extracted or won with that other rock;
Pokyny Společenství o státní podpoře na ochranu životního prostředí (Úř. věst.
put into effect by the United Kingdom in breach of Article 108(3) TFEU are incompatible with the internal market.
C 37, 3.2.2001, s. 3).
The tax exemptions, tax exclusions and tax reliefs established in the following provisions of the Finance Act 2001, as amended by the Finance Act 2002 and the Finance Act 2007:
Pokyny Společenství ke státní podpoře na ochranu životního prostředí (Úř. věst.
Section 17(3)(e), 17(3)(f)(i) and (ii) (except for the materials listed in Article 1(1) of this Decision),
C 82, 1.4.2008, s. 1).
Section 17(4)(a) (except for the materials listed in Article 1(1) of this Decision), Section 17(4)(c)(i) and (ii), Section 17(4)(f) (as far as clay is concerned),
Pan Bird v tomto ohledu nepředložil žádný příklad či důkaz.
Section 18(2)(b), and
Viz poznámka pod čarou 31.
Section 30(1)(b) (in so far as it relates to an exempt process within the meaning of Section 18(2)(b)),
rozhodnutí Office of Fair Trading ze dne 2. listopadu 2011, navrhované založení společného podniku Anglo American PLC a Lafarge S.A., ME/5007/11, bod 72.
Article 2
rozsudek ve věci Cassa di Risparmio di Firenze a další, C-222/04 Sb. rozh.
Individual aid granted under the scheme referred to in Article 1(1) does not constitute aid if it fulfils the material conditions laid down by the Regulation adopted pursuant to Article 2 of Regulation (EC) No 994/98 and applicable at the time the aid was granted.
2006, s. I-289, bod 131;
Article 4
a rozsudek ve spojených věcech Air Liquide Industries Belgium, C-393/04 a C-41/05, Sb. rozh.
Individual aid granted under the scheme referred to in Article 1(1) which fulfils the conditions laid down by a regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98 and applicable at the time the aid was granted or by any other approved aid scheme is compatible with the internal market.
2006, s. I-5293, bod 29 a uvedená judikatura.
Article 5
Rozsudek ve věci Adria-Wien Pipeline, C-143/99, Recueil 2001, s. I-8365, bod 41;
The United Kingdom shall recover the incompatible aid granted under the scheme referred to in Article 1(1) from the beneficiaries.
viz též rozsudek ve věci Heiser, C-172/03, Sb. rozh.
The aid to be recovered shall include interest from the date on which it was put at the disposal of the beneficiaries until their actual recovery.
2005, s. I-1627, bod 40;
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [100].
rozsudek ve spojených věcech Belgium and Forum 187 v.
Article 6
Komise, C-182/03 a C-217/03, Sb. rozh.
Recovery of the aid granted under the scheme referred to in Article 1(1) shall be immediate and effective.
2006, s. I-5479, bod 119;
The United Kingdom shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Komise, C-88/03, Sb. rozh.
Within two months following notification of this Decision, the United Kingdom shall submit the following information to the Commission:
2006, s. I-7115, bod 54;
a list of all entities producing the material referred to in Article 1(1) between 1 April 2002 and the date of submission of the list;
jakož i rozsudek ve spojených věcech UGT-Rioja a další, C-428/06 až C-434/06, Sb. rozh.
for each of the entities referred to at (a) above:
2008, s. I-6747, bod 46;
the total amount of material referred to in Article 1(1) commercially exploited since 1 April 2002;
rozsudek ve věci British Aggregates Association v.
the total amount (principal and recovery interests) to be recovered from each beneficiary;
Komise, T-210/02 RENV, ECLI:EU:T:2012:110, bod 47;
a detailed description of the measures already taken and planned in order to comply with this Decision;
rozsudek ve věci British Aggregates Association v.
documents demonstrating that the beneficiaries have been ordered to repay the aid.
Komise, C-487/06 P, Sb. rozh.
The United Kingdom shall use all possible sources of information for compiling the list of shale producers and the total amount of material referred to in Article 1(1) commercially exploited by them since 1 April 2002, from public sources and confidential tax information, such as: tax, sales and other records held by the companies themselves, tax records including profit tax records, the companies' register, the land registries, statistical data, planning permits/consents, data held by the local authorities and the county councils, including, without limitation, Her Majesty's Revenues and Customs registration data for the purposes of the aggregates levy before and after 1 April 2014, data from the Mineral Planning Authorities, the Annual Minerals Raised Inquiry, the database BritPits and British Geological Survey data, the UK Minerals Yearbook and the Cornish Building Stone and Slate Guide 2007.
2008, s. I-10515, bod 82.
The United Kingdom shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1(1) has been completed.
Rozsudek ve věci Adria-Wien Pipeline uvedený v poznámce pod čarou č. 35 výše, bod 42; a rozsudek ve věci Portugalsko v.
It shall immediately submit to the Commission, upon the Commission's request, any information on the measures already taken and planned to be taken in compliance with this Decision.
Komise uvedený v poznámce pod čarou č. 35, bod 52;
It shall also provide detailed information concerning the amounts of aid and recovery interest recovered from the beneficiaries.
rozsudek ve věci British Aggregates Association v.
Article 8
Komise, C-487/06 P, Sb. rozh.
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
2008, s. I-10515, bod 83.
Done at Brussels, 27 March 2015.
Rozsudek ve věci Portugalsko v.
For the Commission
Komise uvedený v poznámce pod čarou č. 35 výše, bod 56, a rozsudek ve věc Salzgitter v.
Member of the Commission
Komise, T-308/00, Sb. rozh.
OJ C 348, 28.11.2013, p. 162.
2004, s. II-1933, bod 81;
OJ C 133, 5.6.2002, p. 11.
rozsudek ve věci British Aggregates Association, T-210/02 RENV, ECLI:EU:T:2012:110, bod 49.
Idem 1.
Rozsudek ve věci British Aggregates Association, T-210/02 RENV, ECLI:EU:T:2012:110, bod 51.
Wikipedia: https://en.wikipedia.org/wiki/Construction_aggregate (29 May 2013);
Viz Economic and Fiscal Strategy Report and Financial Statement and Budget Report 1999 – Chapter 5:
FAO term:
Building A Fairer Society – Tackling tax abuse;
http://termportal.fao.org/faoterm/search/pages/termUrl.do?id=204 (29 May 2013);
Protecting the environment (Zpráva o hospodářské a fiskální strategii a finanční výkaz a zpráva k rozpočtu za rok 1999 – Kapitola 5: Budování spravedlivější společnosti – boj proti daňovým podvodům, ochrana životního prostředí), s. 27:
European Standard BSEN 12620:2002; Dictionary of Building, James H. Maclean and John S. Scott, Penguin Books, fourth edition;
„Vláda zanedlouho zveřejní návrh právního předpisu o dani z těžby tvrdého kamene, písku a štěrku používaných jako kamenivo“.
Oxford Dictionary of Construction, Surveying & Civil Engineering, Christopher Gorse, David Johnston and Martin Pritchard, Oxford University Press 2012;
Viz také Budget announcement March 2000 – Prudent for a Purpose:
Glossary of Building and Civil Engineering Terms, British Standards Institution, Blackwell Scientific Publications, 1993, 100-4403;
Protecting the environment (Oznámení rozpočtu z března 2001 – Kapitola 6: Ochrana životního prostředí), bod 6.91;
http://www.uepg.eu/what-are-aggregates See also Case T-210/02 RENV of 7 March 2012, British Aggregates Association v Commission, ECLI:EU:T:2012:110, paragraph 1.
z nichž vyplývá, že orgány Spojeného království zamýšlely zavést daň pouze z kameniva.
Concrete is a mixture of aggregates, cement and water.
Rozsudek ve věci British Aggregates Association, T-210/02 RENV, ECLI:EU:T:2012:110, bod 66.
The purpose of the aggregates within this mixture is to provide a rigid skeletal structure and to reduce the space occupied by the cement paste.
HM Customs and Excises – Consultation on a Potential Aggregates Tax – Summary of Replies (Celní správa a správa pro nepřímé daně Spojeného království – Konzultace k případné dani z kameniva – Souhrn odpovědí), duben 1999, bod 13.
Aggregates are widely used in drainage application due to their high hydraulic conductivity value.
Komisi žádné takové důkazy předloženy nebyly.
Aggregates are used as base material under foundations, roads, and railroads.
Kopie e-mailu byla Komisi předložena.
Aggregates also help in providing hard surfaces (they prevent differential settling under the road or building or railway — unpaved roads and parking areas are covered in a surface layer of aggregate to provide a more solid surface for vehicles, from cycles to lorries.
Obchodní tajemství.
This prevents the vehicles from sinking into the soil, particularly during wet weather.
Vzhledem k tomu, že čl. 17 odst. 2 zákona z roku 2001 skutečnou definici „kameniva podléhajícího dani“ neobsahuje, nýbrž je vymezuje jako kamenivo, které není osvobozeno, a kamenivo popsané v písmenech b) až d), musí zásada obvyklého zdanění AGL definovaná Tribunálem rovněž nutně záviset na určení toho, kdy „je materiál používán jako kamenivo“.
Wikipedia: https://en.wikipedia.org/wiki/Construction_aggregate (29 May 2013); http://sustainableaggregates.com/overview/uses.htm (29 May 2013).
Viz poznámka pod čarou 39.
European Standard BSEN 12620:2002.
Ustanovení 58. až 59. bodu odůvodnění rozhodnutí o zahájení řízení.
UEPG, http://www.uepg.eu/what-are-aggregates, visited on 28 March 2013.
Viz rozsudek ve věci British Aggregates v.
See also, http://www.bgs.ac.uk/planning4minerals/assets/downloads/86210_P4M_A_Guide_On_Aggregates.pdf p. 6.
Komise, T-210/02 RENV, ECLI:EU:T:2012:110, bod 64.
http://www.bgs.ac.uk/planning4minerals/Resources_1.htm (29 May 2013);
Viz rozsudek ve věci British Aggregates v.
http://sustainableaggregates.com/sourcesofaggregates/recycled/rib_introduction.htm (29 May 2013);
Komise, T-210/02 RENV, ECLI:EU:T:2012:110, bod 55.
http://www.uepg.eu/what-are-aggregates (29 May 2013).
Viz čl. 48 odst. 2 finančního zákona z roku 2001.
Glossary of Building and Civil Engineering Terms, British Standard Institutions, Blackwell Scientific Publications, 1993, 630- 3.
Ustanovení čl. 18 odst. 2 písm. b):
http://sustainableaggregates.com/overview/uses.htm (29 May 2013);
jakýkoli postup, kterým se těží či odděluje příslušná látka (ať již tvoří součást postupu jejího získávání z půdy, či nikoliv) z jakéhokoliv kameniva.
HM Customs & Excises — Consultation on a Potential Aggregates Tax — Summary of Replies, April 1999, paragraph 18.
V čl. 30 odst. 1 písm. b) finančního zákona z roku 2001 se stanoví daňová úleva v případech, kdy byl materiál podroben postupu osvobozenému od daně ve smyslu čl. 18 odst. 2 písm. a), b) a c) finančního zákona z roku 2001, pokud tento materiál podléhal AGL.
For instance, sand, usually silica sand, is used to make moulds in a foundry.
U těchto látek lze také využít daňové úlevy v případě, že daň byla uhrazena a postup osvobozený od daně proběhl následně (čl. 30 odst. 1 písm. b)).
Another example is limestone, or calcium carbonate.
Posouzení vyloučení z působnosti platí mutatis mutandis i pro daňovou úlevu.
Ground to a fine powder it is used as a whitening agent or filler in paper, adhesives, paint, plastics, PVC, toothpaste, medical tablets and cleaning products.
Ustanovení 73. bodu odůvodnění rozhodnutí o zahájení řízení.
It is also used to provide additional calcium in vitamin and mineral supplements, flour and animal feed.
Viz Glossary of Building and Civil Engineering Terms (Přehled pojmů v oblasti stavebnictví a stavebního inženýrství), British Standard Institution, Blackwell Scientific Publications, 1993, 630–3007 a 630–3013.
Silica sand is also the principal filtration medium used by the water industry to extract solids from waste water.
Ustanovení 83. bodu odůvodnění v rozhodnutí o zahájení řízení.
Lime is absorbed by plants (either crops or grass) and trees but is also naturally lost from soils through leaching by rainwater and the use of fertilisers.
Žádné příklady lomů poskytnuty nebyly.
This can result in an increase in acidity, loss of fertility in the soil and sometimes an adverse effect on soil structure.
Viz například http://www.honister.com/;
To redress the balance, ‘agricultural lime’ is applied to fields to maintain the necessary growing conditions for crops or grassland.
„Survey of Arisings and Use of Secondary Materials as Aggregates in England and Wales in 2001“ (Šetření těžby a používání sekundárních materiálů jako kamenivo v Anglii a Walesu v roce 2001), Symonds Group, listopad 2002.
Lime can be simply ground limestone or dolomite (which also contains magnesium), or burnt limestone (or burnt dolomite) where the rock is heated in a kiln.