natgillin/translations-raw huggingface dataset:
De britiske myndigheder anfører, at perlit kan anvendes til produktion af lette byggematerialer (puds, mørtel, isolering og loftsplader) og som jordforbedringsmiddel.
The UK authorities explained that both the stone to be cut and the limestone used for obtaining lime are deliberately extracted for use as aggregates.
Det udvides betydeligt, når det opvarmes, og er derfor ikke et naturligt granulat.
Also, their by-products and waste may be sold on their own even without the main material as they make good quality material for aggregates use.
Perlit kan bruges som letvægtsgranulat, f.eks. i beton eller portlandcement.
As proof of this, the UK authorities submitted pricing information showing that, indeed, the prices of the lime and cut-stone are in the majority of cases not much higher than the prices of their respective by-products.
Inden det kan anvendes som granulat, skal det dog gennemgå en fysisk transformation, der går videre end simpel knusning og sigtning.
The cost of limestone for lime is around GBP 12,50 to GBP 19,50 per tonne, whereas the price of its by-product is GBP 7,16 to GBP 11,70 per tonne.
Dets særlige egenskaber betyder også, at det ikke kan erstattes af genbrugte materialer eller biprodukter fra produktionen af andre produkter end granulater.
Igneous rock (including granite), which is also used to produce cut stone, costs around GBP 5,51 to GBP 12,91 per tonne, whereas its by-product sells for around GBP 6,12 to GBP 12,82 per tonne.
Ifølge de britiske myndigheder findes der ingen kendte forekomster af pimpsten i Det Forenede Kongerige, men materialet importeres.
This would mean that if there is no demand for the high quality specialised product, the quarry would still proceed with the fresh extraction as it makes economic sense to sell the freshly extracted product and its by product for aggregate use.
Dets cellestruktur giver det en lav densitet, som betyder, at kan flyde på vand.
It cannot be excluded that the exemption of by-products would thus encourage additional fresh quarrying and thus would undermine the AGL's environmental logic.
Det kan bruges som slibemiddel og i produktionen af lette byggematerialer.
Moreover, there is no objective way to distinguish between limestone as a by-product of agricultural lime production and limestone quarried specifically for use as aggregate.
Det er meget lettere end afgiftspligtige granulater.
The same is applicable to granite and sandstone and to by-products of cut stone.
De britiske myndigheder anfører, at der foreligger oplysninger om, at pimpsten bruges i Det Forenede Kongerige som letvægtsgranulater inden for byggeri og anlæg og i produktionen af letvægtsbeton, præfabrikeret beton og betonblokke.
Thus these freshly extracted materials and their by-products are interchangeable and thus the quarry operator can decide depending on the demand to sell both for the same ‘aggregates use’.
Det anvendes til disse formål på grund af dets lave densitet.
On the basis of the considerations set out in recitals 151 to 157 above, the Commission notes that the by-products of the extraction of lime and cut stone are not in a different factual and legal situations as the freshly extracted products.
Ligesom for perlit og vermiculit betyder dets særlige egenskaber og anvendelser, at det ikke kan erstattes af genbrugte materialer eller biprodukter fra produktionen af andre produkter end granulater.
In addition, any possible exemption for the spoil arising from extraction of limestone/rock used for cut stone or for other purposes than aggregates would only serve to encourage increased extraction of fresh rock and limestone, and would not contribute to the shift of demand.
Kommissionen har overvejet, om pimpsten kan sammenlignes med sten med højt poleringsindeks eller grabsten, som også er specialprodukter, der ikke kan erstattes med materiale, der er fritaget for afgift.
HIGH PSV ROCK, ARMOUR ROCK FOR SEA DEFENCES, WALLING ROCK, PRIMARY HIGH QUALITY AGGREGATES AND THEIR BY-PRODUCTS/WASTE
Pimpsten adskiller sig dog fra sten med højt poleringsindeks og grabsten, da det, når det anvendes som granulater, kun kan bruges som letvægtsgranulater inden for dette særlige anvendelsesområde.
Materials used for high PSV rock, armour rock, walling stone and primary high quality aggregates represent indeed either specialised uses of the respective materials, or uses where they cannot be replaced by recycled aggregates or by waste from materials that are not subject to the tax.
De materialer, der bruges til at producere sten med højt poleringsindeks og grabsten, kan anvendes og anvendes i stor udstrækning som granulater, når de ikke anvendes til disse særlige formål.
However all the materials used for high PSV rock, armour rock, walling stone and primary high quality aggregates and their by-products are of the same rock.
Vermiculit er ifølge de britiske myndigheder en form for marieglas, der ligesom perlit, har den usædvanlige egenskab, at det udvides betydeligt, når det opvarmes.
For example armour rock is produced from the same rock as the smaller aggregates chippings that result as by-products.
Der findes ingen kendte forekomster i Det Forenede Kongerige, men det importeres.
These rocks are in general suitable for aggregates use and the quarry operators have a choice as to how to sell or exploit the given rock in accordance with demand.
De britiske myndigheder anfører, at vermiculit ligesom perlit kan anvendes til isolering, som letvægtsgranulat til puds og beton og som jordforbedringsmiddel.
For the reasons explained in recitals 151 to 157 above as regards by-products of cut stone and of lime, the Commission cannot exclude that an exemption for high PSV rock, armour rock for sea defences, walling rock, primary high quality aggregates and their by-products/waste, would encourage the extraction of these materials for aggregates purposes.
Inden det kan anvendes som granulat, skal det dog gennemgå en fysisk transformation, der går videre end simpel knusning og sigtning.
As regards the fact that several interested parties questioned the logic of the AGL in view of the fact that high PSV and armour rock are taxed whereas clay for flood defences or materials for other specialist uses are not taxed, the UK authorities jointly with the BAA submitted information that PSV (is a measure of the resistance of an aggregate to polishing; aggregates with a high PSV are used in a bituminous mixture laid on the surface of roads to give a high level of skid resistance.
Ifølge de britiske myndigheder udgør importen af disse produkter følgende mængder (data for perlit og vermiculit er blevet registreret samlet i importstatistikken siden 2010):
Aggregates with the highest PSV are used in locations such as bends and braking zones, and are specified for their PSV and aggregate abrasion value (AAV).
Perlit
These are properties that are inherent in the rock deposits and enhanced by the manufacturing process.
(ton)
The materials are still aggregate and this use is classified as an aggregate use for the purpose of the AGL.
Vermiculit
Armour rock is used to protect the United Kingdom shorelines from erosion.
Pimpsten
The requirements of the specification depend of the specific severity of the marine environments.
De britiske myndigheder oplyser, at gennemsnitsprisen på importeret pimpsten var 408 GBP pr. ton i 2012, mens gennemsnitsprisen på vermiculit og perlit var 128 GBP pr. ton.
Qualities that are specified include density and aggregate abrasion value.
Disse høje priser afspejler de særlige anvendelser af disse mineraler og viser, at de ikke anvendes som erstatning for granulater udvundet i Det Forenede Kongerige.
It is classified as an aggregate use for the purpose of the AGL as it is used for strength and bulk.
De britiske myndigheder oplyser, at perlit, pimpsten og vermiculit ikke udnyttes kommercielt som granulater i Det Forenede Kongerige og ikke befinder sig i samme faktiske og retlige situation som afgiftspligtige granulater, i forhold til det miljømæssige formål, der forfølges med granulatafgiften.
Moreover, whether a material used for a certain purpose is interchangeable or not does not affect the logic of the AGL and the exemptions granted for other materials.
Kommissionen finder, at perlit og vermiculit, eftersom de gennemgår en fysisk transformation, der går videre end simpel knusning og sigtning, inden de kan anvendes som granulater, ikke kan sammenlignes med afgiftspligtige materialer, der ikke gennemgår sådanne transformationer.
Indeed, the Commission notes that there the AGL applies to a variety of different uses that are not interchangeable.
De naturlige egenskaber ved perlit, pimpsten og vermiculit adskiller dem fra de øvrige granulater.
However, as long as such materials can and are widely used as aggregates and their use as aggregates makes economic sense, an exemption for such materials even for certain uses would undermine the objective of the AGL.
De tre materialer er desuden ikke naturlige granulater, men bruges som særlige letvægtsgranulater, der ikke kan erstattes af eller erstatte andre materialer.
Numerous interested parties point to the fact that exempted aggregates replace secondary aggregate products and not the higher grade products.
Deres pris afspejler deres særlige anvendelse og det forhold, at de ikke kan erstatte granulater, der er udvundet i Det Forenede Kongerige.
The Commission notes, firstly, that this consideration does not cast any doubt over the fact that the AGL is achieving its environmental scope as the exempted materials which are unavoidable by-products of material extracted for a non-aggregate use are replacing freshly extracted aggregates.
Ingen af disse materialer udvindes på nuværende tidspunkt i Det Forenede Kongerige, da udvinding af perlit standsede inden indførelsen af granulatafgiften.
It does not matter if they replace higher grade or lower grade aggregates as long as fresh extraction is diminished.
Kommissionen har ikke modtaget bemærkninger fra interesserede parter vedrørende disse materialer.
Moreover, the Commission notes that on occasion exempted materials could even replace higher grade aggregates as described by the UK authorities in recital 142.
Kommissionen konkluderer, at perlit, pimpsten og vermiculit ikke er i samme faktiske og retlige situation som afgiftspligtige granulater i lyset af formålet med granulatafgiften.
The Commission acknowledges the problems with implementing the AGL and its exemptions based on the geology of the materials.
Kommissionen finder, at udelukkelsen af og afgiftsgodtgørelsen for visse mineraler i henhold til paragraf 18, stk. 2, litra b), og paragraf 30, stk. 1, litra b), i Finance Act 2001 ikke indebærer en selektiv fordel for disse materialer.
However, the Commission also notes that it would have been more difficult to base the exemptions on the uses of the materials as this might lead to difficulties in enforcement and leave more room for abuse.
FRITAGELSE AF MATERIALER, DER UDELUKKENDE ELLER HOVEDSAGELIG BESTÅR AF ELLER ER EN DEL AF ET MATERIALE, DER BESTÅR AF KUL, BRUNKUL, SKIFER ELLER SKIFERLER (PARAGRAF 17, STK.
Moreover, it appears that the UK authorities have obtained the Report as support for the implementation of the AGL and follow the definitions and tests for the material provided therein.
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
The BAA themselves acknowledged that the UK authorities use an expert geologist to determine the materials produced by quarries.
Kommissionen bemærkede, at alle disse materialer betegnes som sten og derfor er granulater som omhandlet i paragraf 17, stk. 1, i Finance Act 2001.
As regards the exclusion of clay and shale used for ceramic products from the suspension of the AGL, the Commission notes that this is an exempt industrial process which has already been considered in the Opening Decision and found not to constitute State aid.
Med hensyn til skifer og skiferler tilhugges de ofte med en eller flere flade overflader.
As regards the content of the Cornish Building Stone and Slate Guide 2007, submitted by the BAA, the Commission notes that it cannot be relied upon as an accurate source of information for a comprehensive overview of all products of a quarry.
I de tilfælde fritages de også for granulatafgiften i medfør af paragraf 18, stk. 2, litra a) (tilhugning af sten er en fritagen proces).
It is a guide made for promotional purposes where quarries advertise their products addressed to the construction industry.
Afgiftsgodtgørelse for materialer, der gøres til genstand for en anvendt fritaget proces, er i overensstemmelse med de normale beskatningsprincipper, der ligger til grund for granulatafgiften.
The Commission, thus, considers that the quarries appearing in the Cornish Building Stone and Slate Guide 2007 would have presented products in line with their marketing strategy towards the construction industry.
I deres skrivelser inden indledningsafgørelsen havde de britiske myndigheder forklaret, at kul, brunkul, skifer og skiferler ikke primært udvindes med henblik på anvendelse som granulater.
The UK authorities mentioned that they allow quarries to advertise their products as they wish regardless of the geological composition of the respective materials and do not consider such promotional descriptions as relevant for the qualification of materials for the purposes of the AGL.
Skifer udvindes traditionelt til anvendelse som særlige byggematerialer (f.eks. til tage eller gulve).
It follows that the taxation of high PSV rock, armour rock for sea defences, walling rock, primary high quality aggregates and their by-products/waste falls within the normal taxation principle of AGL and is justified by the objective pursued.
I nogle områder tilskyndes der til dets anvendelse af hensyn til kulturarven.
CONCLUSION ON THE NORMAL TAXATION UNDER THE AGL AND OBJECTIVE OF THE AGL
Skiferler er et fissilt mineral med højt lerindhold.
The Commission considers that the comments received by all interested parties do not provide reasons to depart from its findings in the Opening Decision as regards normal taxation principle under the AGL and the objective of the AGL.
Efterhånden som aflejringerne af naturligt ler er blevet udtømt, er anvendelsen af skiferler til fremstilling af mursten og tagsten blevet mere udbredt.
The normal taxation principle of the AGL is that rock, gravel and sand defined as aggregates pursuant to Section 17(1) are to be taxed when they are subjected to commercial exploitation as defined in Section 19 within the United Kingdom on or after 1 April 2002 [46].
Det kan også bruges som ingrediens i produktionen af cement.
In accordance with the description that had been provided by the UK authorities prior to the Opening Decision and as confirmed by the preparatory works of the AGL [47], the Commission found in the Opening Decision [48] that aggregates can generally be described as corresponding to granular or particulate materials which because of their physical and chemically inert properties are suitable for use on their own or with the addition of cement, lime or bituminous material in construction as concrete, roadstone, asphalt or drainage courses, or for use as construction fill (‘aggregates use’).
Kul er fast sediment, der primært består af kulstof.
All interested parties and the UK authorities acknowledged the term of ‘aggregates use’ in their submissions and presented their comments accordingly.
Brunkul har et meget lavere kulstofindhold end kul og et meget højt fugtindhold.
The BAA has actually submitted comments aiming to show that the AGL lacks logic as certain materials that do not fulfil this definition are taxed.
De anvendes begge som energiprodukter.
The Commission has addressed in detail these comments above in recitals 151-158 and 159-165.
Kommissionen konkluderede, at udelukkelsen af disse materialer, når de anvendes til andre formål end som granulater, var i overensstemmelse med det normale beskatningsprincip, der ligger til grund for granulatafgiften.
Thus, in other words, the normal taxation principle of AGL is the taxation of rock, gravel or sand when extracted for ‘aggregates use’/extracted for commercial exploitation as aggregate as described above.
Kommissionen bemærkede [57], at skifer og skiferler — i henhold til dokumentation fremlagt af BAA og vedlagt dets svarskrift til Retten i sag T-210/02 — anvendes som granulater [58].
The above description is also consistent with the objective of the AGL which is to make the extraction of aggregates more efficient by internalising the environmental costs of that activity.
Det samme gjorde sig ikke gældende for kul og brunkul.
As also confirmed by the General Court [49], the objective of the AGL is to promote in the construction industry the use of aggregates which are the by-products of or waste from certain processes (also known as ‘secondary’ aggregates), or of recycled aggregates, thereby reducing the use of quarried aggregates (also known as ‘primary’ aggregates), which are non-renewables natural resources, and thereby limiting the damage to the environment associated with that process of extraction (the aim of ‘shifting demand’).
Kommissionen konkluderede i betragtning 84 til indledningsafgørelsen, at en generel fritagelse for skiferler og skifer, også når de anvendes som granulater eller fyldstof til bygge- og anlægsformål, ikke var i overensstemmelse med de normale beskatningsprincipper, der ligger til grund for granulatafgiften, og ikke var en følge af granulatafgiftens art og logik.
TAX DIFFERENTIATIONS
Kommissionen fandt videre i betragtning 85 til indledningsafgørelsen, at argumentet om, at skiferler og skifer ikke i de fleste tilfælde ville blive anvendt som granulater, ikke begrunder deres generelle fritagelse for granulatafgiften.
The Finance Act 2001 initially establishes a broad basis for the imposition of the AGL.
Det Forenede Kongerige valgte at indrømme en afgiftsgodtgørelse, hvis nogle af de afgiftspligtige materialer anvendes til industri- og landbrugsformål, netop fordi det var vanskeligt på forhånd at fastsætte anvendelserne for materialerne.
The scope of this imposition is then narrowed down through exclusions and exemptions.
I stedet for at indrømme en egentlig fritagelse ville det ifølge Kommissionen have været mere hensigtsmæssigt at udvide afgiftsgodtgørelsen til skiferler og skifer.
In addition, the Finance Act 2001 also provides for a certain number of tax reliefs.
Kommissionen udtrykte også tvivl med hensyn til begrundelsen for at udvide fritagelsen til materiale, der hovedsagelig (dvs. mere end 50 %) er fremstillet af kul, brunkul, skiferler eller skifer.
The Commission will examine again whether the exclusions, exemptions and tax reliefs as regards to which it raised doubts in the Opening Decision are in line with the normal taxation principles in the light of the objective of the AGL.
Kommissionen konkluderede, at en generel fritagelse af disse materialer, navnlig skifer og skiferler, selv når de anvendes som granulater, dvs. som fyldstof til bygge- og anlægsformål, ikke ville være i overensstemmelse med de normale beskatningsprincipper, der ligger til grund for granulatafgiften.
For the purpose of assessing the tax differentiations under the AGL, the reference framework/normal taxation principle used by the Commission is the imposition of the AGL on materials that are commercially exploited in the United Kingdom as aggregates [50].
Efter offentliggørelsen af indledningsafgørelsen modtog Kommissionen adskillige bemærkninger fra interesserede parter om dette spørgsmål.
As described above in recital 173, the ‘use as aggregates’ is intrinsically linked to the commercial exploitation of rock, gravel and sand for construction purposes, that is their use as material or support in the construction or improvement of any structure (including roads and paths, the way on which any railway track is or is to be laid and embankments) or mixing them as part of the process of producing mortar, concrete, tarmacadam, coasted roadstone or any similar construction material [51].
Bemærkninger fra BAA modtaget den 15. september 2014
In addition, the notion of aggregates use, as defined above, is used by the Finance Act 2001 in Section 30(1)(d) of the Finance Act 2001 which provide a right for a person to ask for a tax credit if ‘the aggregate that has been subject to the AGL is disposed of in such manner not constituting its use for construction purposes as may be prescribed’.
BAA er enig med de britiske myndigheder med hensyn til anvendelsen af skiferbiprodukter som granulat, herunder at de er et alternativ til nyudvundne granulater til fremstilling af beton og konstruktioner af medium styrke.
If an exempted material is extracted for aggregates use or is subjected to the commercial exploitation for construction purposes as described above it should fall within normal taxation under the AGL as it is in a comparable factual and legal situation as the taxed materials and its exemption could be justified only in light of the inherent objective pursued by the AGL.
BAA hævder, at skifer og skiferler (samt ler) altid (og derfor også inden indførelsen af granulatafgiften) har været anvendt »som granulater«, når de har været egnede til det specifikke formål, og materialet var tilgængeligt til den rigtige pris.
As regards the exemptions under investigation concerning by-products, waste, or spoil of other materials or processes, the Commission will maintain the assessment criteria used in the Opening Decision.
Der blev f.eks. anvendt omkring 230000 ton skifergranulater til at anlægge A55 Bangor Bypass-vejen i 1980/81 og 1990/91.
The Commission will take into account in its assessment whether the respective waste, spoil or by-product unavoidably results from an activity that is unrelated to deliberate extraction of materials for aggregates use, i.e. either from the extraction of a material that is not deliberately extracted for aggregates use or from a process that is not related to the extraction of aggregates.
BAA anfører med henvisning til ekspertudtalelse fra geolog Dr. Rachel Hardie, at der er stenbrud med blandet geologi, hvor aflejringer af sten, der kan klassificeres som ler eller skifer, er indlejret i anden sten.
The extraction of the main material not for aggregates use provides an indication as to whether the exemption of respective waste, spoil or by-product can contribute to the objective underlying the AGL.
I henhold til denne udtalelse er der stenbrud i Skotland og i andre dele af Det Forenede Kongerige, hvor størstedelen af de producerede granulater pålægges granulatafgift, men hvor stenlagene indeholder en andel af de fritagne stentyper.
For by–products, waste or spoils resulting from the extraction of material for aggregates use, the Commission will assess whether their exemption may lead to a decrease of the fresh extraction of materials for aggregates use and thus contribute to the objective of AGL.
Produkterne fra disse stenbrud omfatter lagre af helt eller hovedsagelig fritagne stentyper, som f.eks. skiferler eller skifer [59].
The abovementioned assessment criteria are consistent with the normal taxation principles of the AGL in determining whether the exempted materials are in the same factual and legal situation as the taxed materials and take into account the considerations made by the UK authorities that the AGL should not affect processes unrelated to the extraction for aggregates use.
Ifølge BAA findes der en række stenbrud, hvor materialet ikke har tilstrækkelig lagdeling til at blive anvendt som tagsten, men hvor materialet stadig klassificeres som skifer.
EXCLUSION OF AND TAX RELIEF FOR CERTAIN MINERALS (SECTION 18(2)(b) [52] AND SECTION 30(1)(b) [53] IN SO FAR AS IT RELATES TO AN EXEMPT PROCESS THAT PROVIDES FOR MATERIALS THAT ARE USED AS AGGREGATES