natgillin/translations-raw huggingface dataset:
De afgiftsfritagelser, -udelukkelser og -lettelser, der er fastsat ved følgende bestemmelser i Finance Act 2001, som ændret ved Finance Act 2002 og Finance Act 2007:
It must pay a proportion of the national tax which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA.
paragraf 17, stk. 3, litra e), og paragraf 17, stk. 3, litra f), nr. i) og ii) (bortset fra de materialer, der er anført i artikel 1, stk. 1, i denne afgørelse)
The beneficiaries can benefit at most from a reduction corresponding to the increase in production costs from the tax, using the best performing technique and which cannot be passed on to customers.
paragraf 17, stk. 4, litra a) (bortset fra de materialer, der er anført i artikel 1, stk. 1, i denne afgørelse), paragraf 17, stk. 4, litra c), nr. i) og ii), og paragraf 17, stk. 4, litra f) (for så vidt angår ler)
It must pay at least 20 % of the national tax unless a lower rate can be justified.
paragraf 18, stk. 2, litra b), og
It can enter into agreements with the Member State whereby they commit themselves to achieve environmental objectives with the same effect as what would be achieved under points (a) or (b) above, or if the Community minima were applied.
paragraf 30, stk. 1, litra b) (for så vidt angår en fritaget proces som defineret i paragraf 18, stk. 2, litra b))
The UK authorities claim that whilst the exemptions do not ensure that the beneficiary pays at least 20 % of the national tax, a complete exemption can be justified by the limited distortion of competition.
udgør ikke statsstøtte.
According to the UK authorities, even combined, the exempt materials under investigation make up only a very small proportion of the aggregates market in the United Kingdom.
Artikel 2
The UK authorities submit, using data available from the Office for National Statistics, the Department for Local Communities and Government and the Department for Business, Innovation and Skills, that of the total of 205 million tonnes of aggregate sold in Great Britain each year, only 6 million are derived from the materials subject to the Commission investigation, of which 3 million are derived from china clay and ball clay waste.
Det Forenede Kongerige Storbritannien og Nordirland ophæver støtteordningen, for så vidt som den vedrører de materialer, der er omhandlet i artikel 1, stk. 1.
According to the Mineral Products Association, the largest trade body for aggregate producers in the United Kingdom, the exemptions under investigation would account for only around 3 % of the UK aggregate market.
Artikel 3
The UK authorities submit that the impact on competition of the exempted materials is limited by the costs of transporting the aggregate.
Individuel støtte, der tildeles i henhold til den i artikel 1, stk. 1, omhandlede ordning, udgør ikke statsstøtte, hvis den opfylder betingelserne i den forordning, som er vedtaget i medfør af artikel 2 i forordning (EF) nr. 994/98, og som er gældende på tidspunktet for støttens tildeling.
They maintain that the transport cost amounts to 8,55 pence per tonne.
Artikel 4
On average then, the exemption from the GBP 2 per tonne levy will only give the producer of the exempt material a competitive advantage within a 23-mile radius.
Individuel støtte, der tildeles i henhold til den i artikel 1, stk. 1, omhandlede ordning, er forenelig med det indre marked, hvis den opfylder betingelserne i den forordning, som er vedtaget i medfør af artikel 1 i forordning (EF) nr. 994/98, og som er gældende på tidspunktet for støttens tildeling, eller i en anden godkendt støtteordning.
According to the UK authorities, in case of a round trip the exempt material will only be able to be transported for an extra 11,6 miles.
Artikel 5
Moreover, the UK authorities claim that, the quantities supplied are generally very small as the exempt materials are only suitable for low-grade aggregates.
Det Forenede Kongerige tilbagesøger den uforenelige støtte, der er tildelt efter den i artikel 1, stk. 1, omhandlede ordning, fra støttemodtagerne.
If more traditional aggregates are required for a project, no distortion of competition will occur.
De beløb, der skal tilbagesøges, tilskrives rente fra den dato, hvor de blev stillet til rådighed for modtagerne, indtil de er tilbagebetalt.
Information received by the Commission discloses the exemption for shale significantly distorts competition.
Renten skal beregnes med renters rente i overensstemmelse med kapitel V i Kommissionens forordning (EF) nr. 794/2004 [100].
Numerous interested parties claimed that shale is used as aggregates and has a significant impact on local markets, especially in Northern Ireland.
Artikel 6
Apparently, in Northern Ireland there have been hundreds of thousands of tonnes of shale imported from Donegal, in Ireland.
Tilbagesøgningen af den støtte, der er ydet i henhold til den i artikel 1, stk. 1, omhandlede ordning, iværksættes øjeblikkeligt og effektivt.
Construction projects along the border with Ireland have used exempt aggregates from Ireland classified as shale.
Det Forenede Kongerige drager omsorg for, at denne afgørelse efterkommes senest fire måneder efter meddelelsesdatoen.
Interested parties also pointed to a particular problem with shale deposits that are being used on large construction sites, especially along the Glasgow-Edinburgh corridor.
Artikel 7
This has affected competition between different quarries and prevented other quarries from selling their low value by-products.
Senest to måneder efter meddelelsen af denne afgørelse sender Det Forenede Kongerige følgende oplysninger til Kommissionen:
Moreover, the Commission notes that the market for shale aggregates is rather local and that the national market for aggregates in the United Kingdom does not offer a good assessment base.
en liste over alle enheder, der har produceret det i artikel 1, stk. 1, omhandlede materiale, mellem den 1. april 2002 og datoen for indgivelsen af listen
Due to the low prices of the shale aggregates and the high transportation costs, as also pointed out by the UK authorities, they can only travel for a limited distance in order to supply customers and be able to compete with other low-grade aggregates producers.
for hver af de i litra a) ovenfor omhandlede enheder:
Therefore, an assessment of this type would be more relevant on a local level.
den samlede mængde af det i artikel 1, stk. 1, omhandlede materiale, der er kommercielt udnyttet siden den 1. april 2002
The information received by the Commission from interested parties point to the fact that the exemption for shale displaces sales of low-grade aggregates that are taxed with which they compete on a local level.
det samlede beløb (hovedstol og renter), der skal tilbagesøges fra hver støttemodtager
The Commission therefore concludes that a general exemption for shale and shale spoil distorts competition on local aggregates markets.
en detaljeret beskrivelse af allerede trufne eller planlagte foranstaltninger med henblik på at efterkomme denne afgørelse
The arguments of the UK authorities as regards the limited distortion of competition of the exemption for shale cannot be accepted.
dokumentation for, at støttemodtageren har fået påbud om at tilbagebetale støtten.
Therefore, such justification cannot serve the exclusion of the payment of 20 % of the AGL.
Det Forenede Kongerige holder Kommissionen underrettet om udviklingen i de foranstaltninger, der på nationalt plan træffes for at efterkomme denne beslutning, indtil den støtte, der er tildelt i henhold til den i artikel 1, stk. 1, omhandlede ordning, er fuldt tilbagebetalt.
The measure is therefore not proportional as required by paragraph 159 of 2008 EAG.
Det Forenede Kongerige indsender på Kommissionens anmodning straks oplysninger om, hvilke foranstaltninger der allerede er truffet eller planlagt for at efterkomme afgørelsen.
The Commission concludes, without considering it is required to assess also the necessity of the measure, 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;
Det Forenede Kongerige Storbritannien og Nordirland giver også udførlige oplysninger om de støttebeløb med renter, der er tilbagebetalt af støttemodtagerne.
and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate are not compatible with the internal market on the basis of the 2008 EAG.
Artikel 8
ALTERNATIVE ASSESSMENT UNDER ARTICLE 107(3)(b) TFEU — AID PROMOTING THE EXECUTION OF AN IMPORTANT PROJECT OF COMMON EUROPEAN INTEREST
Denne afgørelse er rettet til Det Forenede Kongerige Storbritannien og Nordirland.
As mentioned above, the UK authorities contend that the exemption for products consisting wholly or mainly of shale and shale spoil could be found compatible with the internal market on the basis of Article 107(3)(b) TFEU as promoting environmental protection as a project of common European interest.
Udfærdiget i Bruxelles, den 27. marts 2015.
The UK authorities did not provide any arguments for the assessment of the compatibility of the measures on such basis.
På Kommissionens vegne
The Commission has set out in paragraph 147 of the 2008 EAG conditions in which it would consider that aid may be considered compatible with the common market according to Article 107(3)(b) TFEU.
Medlem af Kommissionen
Those conditions are the following:
EUT C 348 af 28.11.2013, s. 162.
the aid proposal concerns a project which is specific and clearly defined in respect of the terms of its implementation including its participants, its objectives and effects and the means to achieve the objectives.
EFT C 133 af 5.6.2002, s. 11.
The Commission may also consider a group of projects as together constituting a project;
Jf. fodnote 1.
the project must be in the common European interest:
Se også sag T-210/02 RENV af 7. marts 2012, British Aggregates Association mod Kommissionen, ECLI:EU:T:2012:110, præmis 1.
it must contribute in a concrete, exemplary and identifiable manner to the Community interest in the field of environmental protection, such as by being of great importance for the environmental strategy of the European Union.
Beton er en blanding af granulater, cement og vand.
The advantage achieved by the objective of the project must not be limited to the Member State or the Member States implementing it, but must extend to the Community as a whole.
I denne blanding har granulaterne til formål at skabe en afstivning, som mindsker den plads, der optages af cementen.
The project must present a substantive contribution to the Community objectives.
Granulater bruges ofte i forbindelse med dræn på grund af deres gode hydrauliske ledningsevne.
The fact that the project is carried out by undertakings in different Member States is not sufficient;
Granulater bruges under fundamenter, veje og jernbaner.
the aid is necessary and presents an incentive for the execution of the project, which must involve a high level of risk;
I dette tilfælde hjælper de med at udfylde hulrum og beskytte rør (rør i jorden til renset vand eller kabelbakker, der skal beskyttes mod skarpe genstande i jorden og derfor lægges på og omgives af fine granulater, inden renderne fyldes igen).
the project is of great importance with regard to its volume:
Granulater kan også bruges til at etablere hårde overflader.
it must be substantial in size and produce substantial environmental effects.
De forhindrer sætninger under veje, bygninger eller jernbaner.
Furthermore, in order to allow the Commission to properly assess such projects, the common European interest must be demonstrated in practical terms:
Uasfalterede veje og parkeringspladser belægges med et overfladelag af granulat for at skabe en mere robust overflade til køretøjer, der kan variere fra cykler til lastbiler.
for example, it must be demonstrated that the project enables significant progress to be made towards achieving specific environmental objectives of the Community (paragraph 148 EAG 2008).
Granulater forhindrer, at køretøjerne synker ned i jorden, især i regnvejr.
The Commission notes that while the AGL serves a certain policy of a particular Member State it does not seem to relate to a project and a fortiori not a project which would be ‘specific and clearly defined in respect of the terms of its implementation’.
Wikipedia:
Furthermore, it does not appear possible for the measure to qualify as a project of common European interest as it remains a policy that is national in scope.
https://en.wikipedia.org/wiki/Construction_aggregate (29.5.2013), http://sustainableaggregates.com/overview/uses.htm (29.5.2013).
In addition, since 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; do not seem to have themselves any environmental benefit as they simply encourage the extraction of such material, it cannot be said how such exemptions contribute to an increase in environmental protection.
Europæisk standard BSEN 12620:2002.
More importantly, as the General Court made clear in Joined Cases T-254/00, T-270/00 and T-277/00, Hotel Cipriani, ‘an aid measure can benefit from the derogation provided for in [Article 107(3)(b) of the Treaty] only if it does not benefit mostly the economic operators of one Member State rather than the Community as a whole’ [92].
Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630- 3.
That criterion is not fulfilled where the national aid scheme merely seeks to improve the competitiveness of the undertakings concerned, in the case at hand to incentivise the use of one type of aggregate.
Sand, oftest kvartssand, bruges f.eks. til fremstilling af støbeforme.
Consequently, the Commission considers 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 found compatible with the internal market on the basis of Article 107(3)(b) TFEU as promoting environmental protection as a project of common European interest.
Et andet eksempel er kalksten eller kalciumkarbonat.
ALTERNATIVE ASSESSMENT UNDER ARTICLE 107(3)(c) TFEU — DEVELOPMENT OF CERTAIN ECONOMIC ACTIVITIES OR OF CERTAIN ECONOMIC AREAS
Som fint pulver bruges det som blegemiddel eller fyldstof i papir, klæbemidler, maling, plast, PVC, tandpasta, lægemiddeltabletter og rengøringsmidler.
For an assessment of the aid measure under Article 107(3)(c) of the Treaty, it should be examined if the aid in question:
Det bruges også for at tilsætte kalk til vitamin- og mineraltilskud, mel og dyrefoder.
meets a clearly-defined objective of common interest;
Kvartssand bruges desuden til at udtrække faste partikler fra spildevand i rensningsanlæg.
is necessary, appropriate and proportionate for achieving this objective;
Kalk absorberes af planter (afgrøder eller græs) og træer, men udvandes også naturligt af jorden af regnvand og brug af gødningsstoffer.
does not affect competition and trade between Member States to an extent contrary to the common interest.
Dette kan føre til øget surhed, tab af frugtbarhed i jorden og i nogle tilfælde forringet jordstruktur.
As a preliminary remark, the Commission notes that measures involving operating aid are in principle incompatible under Article 107(3)(c).
For at genskabe balancen spredes der »landbrugskalk« på markerne for at opnå de nødvendige vækstbetingelser for afgrøder eller græs.
The AGL contributes to environmental protection as already established above in recital 87 in line with the findings of the General Court.
Kalk kan være malet kalksten eller dolomit (som også indeholder magnesium) eller brændt kalk (eller brændt dolomit), hvor stenen er opvarmet i en ovn.
Environmental protection could be regarded as an objective of common EU interest.
MPG6 — Guidelines for Aggregates Provision in England 1994, afsnit 6-123 (23).
According to the UK authorities, the exemptions from the AGL granted for products consisting wholly or mainly of shale and shale spoil, also pursue the objective of environmental protection by seeking to shift demand from freshly extracted aggregates to shale (wholly or mainly) and to shale spoil.
Protecting the environment, afsnit 6.91.
The UK authorities claim that these materials are not traditionally extracted for use as aggregates, and that they have no indication that they are intentionally extracted for use as aggregates.
Brev af 19. februar 2002, registreret den 21. februar 2002 under A/31371, afsnit 4.10.
The UK authorities provided information as to the state of the aggregates sector before the introduction of the AGL and the necessity to introduce a tax that would diminish the fresh extraction for aggregates use while providing suitable alternatives.
Denne bestemmelse omhandler det tilfælde, hvor granulater overføres fra et sted til et andet, som ejes af den samme erhvervsdrivende.
The Commission notes that, in principle, the exemptions from the AGL served as further means to fulfil its environmental purpose.
Der pålægges normalt ikke granulatafgift ved overførsel fra et sted til et andet (se paragraf 19, stk. 3, litra b), i Finance Act 2001).
There are also indications that the same decrease in the extraction of fresh aggregates could not have been achieved without the AGL and its exemptions.
Ifølge de britiske myndigheder er granulater genstand for en aftale om, at de skal leveres, når der indgås en kontrakt, eller når varerne overdrages, og der udfærdiges et dokument.
In this regard, numerous comments from interested parties point to the fact that materials exempted under the AGL have successfully replaced freshly extracted aggregates products.
I henhold til paragraf 19, stk. 6, i Finance Act 2001 bliver granulater genstand for aftalen på det tidspunkt, hvor de kan identificeres særskilt.
Both high quality primary products aggregates, but, particularly, lower quality secondary aggregates have been replaced by exempted materials.
Med hensyn til afgiften fastsætter denne bestemmelse også, at overførsel af ejerskab af arealer, hvor der findes granulater, ikke automatisk indebærer levering af disse granulater.
This does not include: (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;
Tilladte omstændigheder er defineret i paragraf 19, stk. 7.
Shale appears to have various uses as aggregate and to also be specifically extracted for aggregates use as detailed in recital 341.
De vedrører den situation, hvor granulater blandes med afgiftspligtige granulater, der ikke tidligere har været pålagt granulatafgift, og hele blandingen foretages på et sted, der er oprindelsesstedet, et sted, der er registreret under samme navn som oprindelsesstedet, eller et sted, hvortil granulaterne er blevet transporteret for at blive underkastet en fritaget proces, men som ikke er blevet foretaget.
Therefore, an exemption for shale and spoil of deliberately quarried shale only makes its extraction more competitive and risks encouraging further shale extraction As explained in recitals 575 to 580, shale that is deliberately extracted for commercial exploitation as aggregate is similar to taxed materials freshly extracted for aggregates use, the same is applicable to shale extracted as a by-product of taxable materials which is the same as other by-products of taxable materials which are taxed.
Landingsstedet for granulater svarer til oprindelsesstedet for granulater, hvis der er tale om granulater udvundet af britisk havbund/farvand.
The exemptions only make one category of freshly extracted material (shale) less expensive than the others.
Aggregates Levy, april 2011, punkt 8.1.
This conclusion is supported by the findings of the General Court [93].
Sidstnævnte bestemmelse vedrører den situation, hvor granulaterne returneres til den jord, hvor de blev udvundet, og er i samme tilstand som, da de blev udvundet.
Shale is a rock and its quarrying has similar environmental effects to other minerals' quarrying.
I en sådan situation er der ikke sket en afgiftspligtig levering af granulater.
There have been no claims made by the UK authorities aiming to show that shale is a more environmentally friendly alternative to other sources of aggregates even if it is specifically obtained for commercial exploitation as aggregate.
Se Notice AGL 1.
Interested parties have also argued that the exemption from the AGL damages the environment even more than the extraction process itself as the exemption allows the shale to be transported farther and still compete with other taxed materials.
Aggregates Levy (General) Regulations 2002 (SI 2002/761) omhandler de tilfælde, hvor bortskaffelse af granulater kan føre til afgiftsfritagelse.
Transportation is ensured by lorries which pollute the air and damage the roads due to their weight.
I henhold til regulation 13a har en person ret til fritagelse for granulatafgift, hvis de afgiftspligtige granulater bortskaffes (ved dumpning eller på anden måde) på en af følgende måder:»i) de returneres uden videre forarbejdning til oprindelsesstedet eller et sted, som ikke er deres oprindelsessted, men som er registreret under samme navnii) de bortskaffes til deponiiii) der er tale om grus eller sand, og det anvendes til kystsikring på et sted, der ikke er oprindelsesstedet.«
The Commission notes that the cost of transportation represents a very high part of the cost of selling shale (see recital 292) meaning that shale producers use the margin offered by the AGL to transport the material farther than they usually would and compete on a wider area with other quarries.
Notice AGL2 Industrial and Agricultural Processes Relief, som findes på webstedet for HM Revenue & Customs.
In addition, although arguing in general that the exemptions under investigation aim at helping to reduce the build-up of waste, the UK authorities have not demonstrated that the exemptions considered as state aid with regard to shale indeed can contribute to such reductions.
Fritagelserne og udelukkelserne i paragraf 17, stk. 3, litra e) og litra f), nr. i) og ii), paragraf 17, stk. 4, litra a) (i det omfang det fritagne materiale udelukkende består af kul, brunkul, skiferler eller skifer, der anvendes som granulater, eller hovedsagelig består af kul, brunkul, skiferler eller skifer), paragraf 17, stk. 4, litra c), nr. i) og ii) (når materialet udelukkende består af restprodukter), paragraf 17, stk. 4, litra f) (for så vidt angår ler), paragraf 18, stk. 2, litra b) (for så vidt angår en fritaget fremstillingsproces, hvor de anvendte materialer er granulater), og paragraf 30, stk. 1, litra b) (for så vidt angår en fritaget fremstillingsproces i henhold til paragraf 18, stk. 2, litra b), hvor de anvendte materialer er granulater) i Finance Act 2001 som ændret ved Finance Act 2002 og Finance Act 2007.
The Commission considers that these exemptions rather simply replace the build-up of heaps of spoil from shale fresh extraction for aggregates use and shale as by-products from extraction of taxed materials with the build-up of heaps of taxed low quality aggregates which can no longer find a buyer.
EF-rammebestemmelser for statsstøtte til miljøbeskyttelse (EFT C 37 af 3.2.2001, s. 3).
The Commission therefore concludes that even if environmental protection is an objective of common interest, a general exemption for shale and spoil of shale when freshly extracted, as currently in place, actually risks to undermine this interest and does not represent an appropriate instrument for achieving it.