natgillin/translations-raw huggingface dataset:
For at dokumentere overholdelsen af betingelsen om forenelighed i henhold til punkt 158, litra c), i miljøretningslinjerne fra 2008, havde Det Forenede Kongerige kun fremlagt data om det samlede niveau for branchen og ingen repræsentative udsnit af individuelle støttemodtagere f.eks. baseret på deres størrelse.
It went on to find that there was a distinction in the application of the AGL between producers in Northern Ireland and producers from other Member States that could not be justified.
Endelig anførte Kommissionen, at Det Forenede Kongeriges bemærkninger tydede på, at priselasticiteten for de fleste typer af granulater lå mellem nul og 0,52, dvs. at den fremstod som forholdsvis uelastisk.
As explained in recital 56 of the Opening Decision, the Commission considered, based on the relevant case-law, as a result of the annulment of the Decision of 7 May 2004, that the measure as applied since that date (and until its suspension on 1 December 2010) must be viewed as being unlawful.
Det ville i princippet betyde, at stigningen i produktionsomkostningerne kunne være blevet væltet over på de endelige forbrugere.
Moreover, the Commission has stated that it will always assess the compatibility of unlawful State aid with the internal market in accordance with the substantive criteria set out in any instrument in force at the time when the aid was granted [18].
Det Forenede Kongerige fremkom ikke med nogen yderligere forklaringer eller beregninger, der specifikt vedrørte den relative mangel på elasticitet, sådan som det blev sluttet af argumenterne vedrørende (den manglende mulighed for) overvæltning af produktionsomkostningerne på de endelige forbrugere.
As the aid is to be considered unlawful and it was granted during the period covering the applicability of the 2001 Environmental Aid Guidelines as well as after the publication of the 2008 Environmental Aid Guidelines [19], the Commission assessed the compatibility of the AGL relief scheme under the instrument in force at the time when the aid was granted as follows:
BEMÆRKNINGER FRA DE INTERESSEREDE PARTER
the 2001 Environmental Aid Guidelines; and
Bemærkninger fra QPANI modtaget den 23. september 2011
the 2008 Environmental Aid Guidelines as from 2 April 2008.
QPANI anførte, at granulatproducenterne i Nordirland var gået med i fritagelsesordningen i god tro, idet de havde tillid til, at Det Forenede Kongerige havde indhentet Kommissionens samtykke, og at Kommissionen havde truffet en positiv afgørelse.
On the assessment of the measure under the 2001 Environmental Aid Guidelines, the Commission concluded that the compatibility conditions laid down therein may be considered as being fulfilled.
De indgik endvidere miljøaftaler, der indebar betydelige investeringer fra deres side.
However, it recalled that in view of the doubts expressed in relation to Article 110 of the Treaty, it was precluded from finding the measure compatible with the internal market on the basis of the 2001 Environmental Aid Guidelines at that stage.
De sagsøgere, der havde anfægtet Kommissionens afgørelse om godkendelse af fritagelsesordningen, havde aldrig med eksempler bevist, at importerede granulater blev forskelsbehandlet.
As regards the compatibility of the measure under the 2008 Environmental Aid Guidelines the Commission concluded:
Eftersom stenbrudsvirksomhederne allerede havde investeret i miljøforbedringer, ville en inddrivelsesordre reelt betyde, at disse virksomheder skulle afholde omkostningerne to gange.
that the beneficiaries of the relief are defined using criteria that are objective and transparent in accordance with point 158(a) of the 2008 Environmental Aid Guidelines;
Derudover ville inddrivelsen være i strid med retssikkerhedsprincippet.
that the tax without reduction leads to the substantial increase in production costs required by point 158(b) of the 2008 Environmental Aid Guidelines;
QPANI nævner endvidere, at importen af granulater til Nordirland altid har været meget lille.
that the condition of proportionality of the aid as provided by point 159 of the 2008 Environmental Aid Guidelines is complied with as the beneficiaries of the AGL relief in Northern Ireland still pay 20 % of the tax.
Den viser, at importen efter indførelsen af granulatafgiften faktisk steg i takt med, at udviklingen i det private boligmarked og de offentlige udgifter til bygge- og anlægsarbejder steg.
Although the information provided by the United Kingdom showed a very significant increase of the production costs due to the AGL, which would normally make it likely that such increase could not have been passed on without important sales reductions, the Commission at that stage could not conclude in the light of the information provided, in particular the insufficiently detailed information, that the compatibility condition in point 158(c) of the 2008 Environmental Aid Guidelines was met.
Med hensyn til den manglende mulighed for at vælte granulatafgiften over på forbrugerne anfører QPANI, at den betydelige stigning i produktionsomkostninger, der allerede er blevet anerkendt af Kommissionen, ikke kunne overvæltes på grund af overkapaciteten i granulatsektoren og det langt mere konkurrenceprægede marked i Nordirland.
Under point 158(c) of the 2008 Environmental Aid Guidelines compliance with the necessity criteria requires that the substantial increase in production costs referred to in recital 58 cannot be passed on to customers without leading to important sales reductions.
Endvidere er der i Nordirland en betydelig mængde materiale, som er fritaget for granulatafgiften, såsom skiferler, der både anvendes i forbindelse med offentlige og private bygge- og anlægsprojekter og af landmænd.
In that respect, the Member State may provide estimations of, inter alia, the product price elasticity of the sector concerned in the relevant geographic market as well as estimates of lost sales and/or reduced profits for the companies in the sector or category concerned.
En undersøgelse, som QPANI har foretaget af det månedlige private stensalg (september 2001 — september 2002), viste et betydeligt fald i erhvervsaktiviteten fra april 2002 sammenlignet med det foregående år.
The Commission noted in this context that the arguments of the United Kingdom that the increase in production costs could not be passed on without leading to important sales reductions were based on a comparison between the increase in price due to the introduction of the AGL (about GBP 0,25-0,30/tonne in 2002 compared with 2001 in Northern Ireland, whereas in Great Britain the price had risen by GBP/tonne 1 – 1,40).
I den årlige redegørelse om mineraler fra 2002 påviste den statistiske afdeling i det nordirske ministerium for erhvervspolitik, handel og investeringer (NI) et fald på ca. 2,7 mio. ton i granulatproduktionen i Nordirland svarende til ca. 11 % af produktionen.
As regards the reduction in (legitimate) sales in Northern Ireland, the Commission noted that they varied in total for all types of aggregates between – 17,6 % (2001-2003) and – 22,8 % (2002-2003) and were proportionally much larger than those recorded in Great Britain.
QPANI anfører, at undersøgelsen »Introduction of the Aggregates Levy — One Year On, third report of session 2003-2004«, som udvalget vedrørende erhvervsanliggender i Nordirland har foretaget, klart dokumenterer den virkning, som indførelsen af granulatafgiften havde på granulatsalget og beskæftigelsen.
The Commission considered that those arguments could be considered as an indication of the difficulties encountered in passing on the increased production costs in Northern Ireland.
QPANI anfører, at stigningen i granulatproduktionen i Nordirland fra 2004 til 2007 var resultatet af øget bygge- og anlægsaktivitet i provinsen.
The Commission nevertheless pointed out that the United Kingdom had not provided sufficiently detailed data demonstrating and quantifying the impact on those arguments of the fact that the manufacturers of processed products from aggregates had never paid the full AGL as its introduction in the Northern Ireland had been phased.
QPANI gør endvidere gældende, at stigende omkostninger påvirkede de erhvervsdrivendes fortjenstmarginer, hvilket underbygges af, at prisstigningerne kun steg med 0,25-0,30 GBP, jf. betragtning 81 i indledningsafgørelsen.
Furthermore, with respect to the demonstration of sales reductions, the United Kingdom had not provided explanations concerning the development of the aggregates markets in Northern Ireland after 2002.
De absorberede således størstedelen af de øgede produktionsomkostninger, der var forårsaget af granulatafgiften, og da branchen er kendetegnet ved at være kapitalintensiv og have store generalomkostninger, blev det klart, at virksomhedernes små fortjenstmarginer blev reduceret yderligere.
Figure 2 of the Quarry Products Association Northern Ireland Report to the Office of Fair Trading Market Study into the UK Aggregates Sector [20] as submitted by the United Kingdom showed an increase in production from 2004 to 2007.
QPANI anfører, at dataene om priselasticitet vedrører granulatmarkedet i Storbritannien og ikke afspejlede situationen i Nordirland.
The United Kingdom had stated in their submission that the ‘costs increase affected operators' turnover and reduced their profits’.
Bemærkninger fra British Aggregates Association (»BAA«) modtaget den 23. september 2011
Nevertheless, no data supporting that statement had been provided.
Den britiske granulatsammenslutning BAA anfører, at det ville være umuligt for Det Forenede Kongerige med tilbagevirkende kraft at berigtige den afgiftsmæssige forskelsbehandling af produkter importeret fra andre medlemsstater.
To demonstrate its compliance with the compatibility condition under point 158(c) of the 2008 Environmental Aid Guidelines, the United Kingdom had submitted only data on the overall industry level, no representative samples of individual beneficiaries based, for instance, on their size had been provided.
Det hævdes, at selv om Det Forenede Kongerige skulle tilbagebetale eventuelle beløb, der er betalt som granulatafgift for produkter importeret til Nordirland fra andre medlemsstater, kunne dette ikke fjerne den strenge afskrækkende virkning af den afgiftsmæssige forskelsbehandling.
Finally, the Commission noted that the United Kingdom's observations suggested that for most types of aggregates the price elasticity ranged from close to zero to about 0,52, i.e. appearing to be relatively inelastic.
Derfor ville det ikke være muligt at godkende fritagelsesordningen med tilbagevirkende kraft.
In principle that would mean that the increase in production costs could have been passed on to final customers.
Dette kunne tyde på, at reglerne om, at granulat, der udvindes i Nordirland, men anvendes i Storbritannien, skal pålægges fuld afgift, bliver omgået.
The United Kingdom had not provided any further explanations nor calculations concerning specifically the impact of the relative inelasticity as concluded on the arguments provided with respect to (the inability to) pass on the production costs increase to final customers.
BBA anfører endvidere, at fritagelsen for granulatafgiften ikke er i overensstemmelse med punkt 158, litra c), i miljøretningslinjerne fra 2008, da det ikke er blevet godtgjort, at det er umuligt at vælte den betydelige stigning i produktionsomkostningerne over på forbrugerne.
COMMENTS FROM INTERESTED PARTIES
Navnlig de økonomiske data, som Det Forenede Kongerige har fremlagt, jf. betragtning 22 og 23 i indledningsafgørelsen, er utroværdige og potentielt vildledende.
Comments received from QPANI on 23 September 2011
De gennemsnitspriser, som Det Forenede Kongerige har fremlagt, giver angiveligt ingen mening, da der er mange forskellige typer af granulater og dermed et stort antal priser.
QPANI submitted that the aggregate producers in Northern Ireland entered the relief scheme in good faith relying on the fact that the United Kingdom had sought the approval of the Commission and that the Commission issued a positive decision.
Endvidere afhænger prisen ab stenbrud også af stenbruddets beliggenhed og afstand til byggepladserne.
In addition, they entered into environmental agreements which meant significant investments on their side.
Derfor ville en sammenligning af gennemsnitsprisen for Nordirland (et forholdsvist lille område med landdistriktspræg) med en gennemsnitspris for hele Storbritannien ikke være relevant.
The applicants that challenged the Commission decision approving the relief scheme never proved with examples that there was actual discrimination against imported aggregates.
Hvis priserne ab stenbrud i Nordirland reelt var 50 % lavere end priserne i Storbritannien, ville der angiveligt have været en meget stor efterspørgsel efter nordirsk granulat i Storbritannien.
QPANI alleges that any recovery of the State aid would breach the legitimate expectations of the quarry operators in Northern Ireland that the aid was lawful.
BAA hævder, at transportomkostningerne fra Nordirland til London ikke er højere end transportomkostningerne fra Skotland til London.
Since the quarry operators already invested to deliver environmental improvements, a recovery order would actually mean that those companies bear the costs twice.
BEMÆRKNINGER FRA DET FORENEDE KONGERIGE MODTAGET DEN 25.
In addition, recovery would be contrary to the principle of legal certainty.
NOVEMBER 2011
QPANI goes on to mention that imported aggregates into Northern Ireland have always been minimal.
Det Forenede Kongerige gør gældende, at støtten ikke bør betragtes som ulovlig støtte, og at kun miljørammebestemmelserne fra 2001 kan lægges til grund ved vurderingen af, om foranstaltningen er forenelig med det indre marked.
They show that after the introduction of the AGL imports actually increased as private housing development increased and public sector construction spending increased.
Det Forenede Kongerige anfører, at Kommissionen bør tage hensyn til, at dens beslutning af 7. maj 2004 om godkendelse af støtten blev erklæret ugyldig, fordi Kommissionen i strid med reglerne undlod at indlede den formelle undersøgelsesprocedure.
As regards the impossibility for the AGL to be passed on to customers, QPANI puts forward that the significant increase in production costs, already acknowledged by the Commission, could not be passed on due to the over capacity of the aggregates sector and the much more competitive market in Northern Ireland.
Det Forenede Kongerige hævder, at eftersom beslutningen af 7. maj 2004 var ugyldig, traf Kommissionen reelt ingen beslutning i overensstemmelse med artikel 4 i Rådets forordning (EF) nr. 659/1999 [21] (»procedureforordningen«) inden fristen på to måneder.
The statistics branch of the Department of Enterprise Trade and Investment (NI) in the 2002 annual minerals statement revealed a drop of approximately 2,7 million tonnes in aggregate production in Northern Ireland representing some 11 % of production.
Foranstaltningen bør derfor betragtes som godkendt.
QPANI submits that the Northern Ireland Affairs Committee enquiry, ‘Introduction of the Aggregates Levy — One Year On, third report of session 2003 – 2004’ brings clear evidence showing the impact on aggregate sales and employment levels by the introduction of the AGL.
Hvis artikel 4, stk. 6, i procedureforordningen anvendes på den oprindelige anmeldelse, blev støtten anset for godkendt i 2004, og Kommissionen har ingen kompetence til at vedtage en ny beslutning efter artikel 4.
QPANI argues that the reason for the increase in aggregate production in Northern Ireland from 2004 to 2007 was a result of increased construction activity within the province.
Foranstaltningen skal i stedet betragtes som eksisterende støtte, der kun er genstand for revision for så vidt angår dens fremtidige virkninger, og som ikke kan være genstand for en inddrivelsesordre med tilbagevirkende kraft.
QPANI further argues that increasing costs affected operators' profit margins as demonstrated by the fact that price increases were only rising by GBP 0,25 to 0,30 as stated in recital 81 of the Opening Decision.
Der blev dog truffet en beslutning i overensstemmelse med artikel 4, stk. 3, selv om den var ulovlig, og til trods for at den senere blev erklæret ugyldig, hvorfor artikel 4, stk. 6, i procedureforordningen ikke længere finder anvendelse.
Thus they were absorbing the bulk of the increased production costs caused by the AGL and, given the capital intensive and high overhead nature of the industry, it became evident that operators' narrow profit margins were further reduced.
Det Forenede Kongerige hævder, at det også bør kunne påberåbe sig, at der blev truffet en beslutning om godkendelse i overensstemmelse med artikel 4, stk. 3, i procedureforordningen, inden afgiftsfritagelsen blev indrømmet, sådan at ydelsen af støtten ikke var ulovlig i den forstand, at den var blevet ydet uden Kommissionens godkendelse.
QPANI argues that the data on price elasticity relates to the aggregates market in Great Britain and did not reflect the situation in Northern Ireland.
Det Forenede Kongerige dokumenterer endvidere, at den foranstaltning, som Kommissionen godkendte i 2004, var en forlængelse af den fritagelsesordning, der oprindeligt blev indført samtidig med afgiften.
Comments received from the British Aggregates Association (‘BAA’) on 23 September 2011
Ifølge punkt 51, stk. 2, litra b), i miljørammebestemmelserne fra 2001 kræves det ikke, at hvert enkelt aspekt af undtagelsen skal være fastsat eller gennemført på det tidspunkt, hvor afgiften blev indført.
BAA submits that it would be impossible for the United Kingdom to retroactively rectify the tax discrimination of products imported from other Member States.
Hvis dette var tilfældet, ville det aldrig være muligt at indføre en ændret undtagelse, og punkt 51, stk. 2 ville være en overflødig bestemmelse.
It is claimed that even if the United Kingdom were to pay back any amounts paid as aggregates levy for products imported into Northern Ireland from other Member States, this could not remove the severe dissuasive effect of the tax discrimination.
Det Forenede Kongerige anfører endvidere, at punkt 51, stk. 1, litra b), i miljørammebestemmelserne fra 2001 er opfyldt, og at kravet om betaling af 20 % af granulatafgiften, sådan som Kommissionen allerede har anerkendt i betragtning 67 i indledningsafgørelsen, udgør et krav om betaling af en betydelig del af afgiften.
Therefore, the retroactive approval of the relief scheme would not be possible.
Ved spørgsmålet om, hvorvidt denne del er betydelig, skal der også tages hensyn til, at de stenbrudsvirksomheder, der er berettiget til afgiftsfritagelsen, skal afholde omkostningerne til gennemførelse af forbedringer af miljøpræstationerne, og at priserne på granulater generelt er lavere i Nordirland end i resten af Det Forenede Kongerige.
BAA alleges that the AGL relief scheme does not comply with the 2001 Environmental Aid Guidelines.
I absolutte tal er pengeværdien af de 20 % af den nationale afgift, der skal betales, derfor større end i resten af Det Forenede Kongerige.
Allegedly the AGL does not have an appreciable impact on the environment as required by point 51(2)(a) of the 2001 Environmental Aid Guidelines; the 2004 relief scheme was not approved when the AGL was adopted as required by point 51(2)(b) of the 2001 Environmental Aid Guidelines; 20 % is not a significant proportion of the tax as required by point 51(1)(b) of the 2001 Environmental Aid Guidelines.
Det Forenede Kongerige gør gældende, at den opfattelse, at fritagelsesordningen kunne udgøre en diskriminerende afgift i strid med traktatens artikel 110, er forkert.
BAA goes on to state that the relief scheme does not comply with the 2008 Environmental Aid Guidelines either.
Import fra Irland til Det Forenede Kongerige afgiftsbelægges på samme måde som produktion i Det Forenede Kongerige, herunder produktion i Nordirland, hvor betingelserne for fritagelse ikke er opfyldt.
The AGL relief undermines the environmental objective pursued by the AGL, contrary to point 151 of the 2008 Environmental Aid Guidelines, as it has given rise to significant ‘importation’ of aggregates from Northern Ireland into Great Britain since 2004.
Der finder derfor ingen forskelsbehandling sted mellem produkter, der indføres fra Irland til Det Forenede Kongerige, og produkter, der fremstilles i Det Forenede Kongerige.
That would suggest that the rules requiring aggregate extracted in Northern Ireland, but used in Great Britain, to be taxed at the full rate were being circumvented.
Nordirland er ikke en medlemsstat, så det er ikke relevant at anvende traktatens artikel 110 til at fastslå, at en bestemt afgiftsbehandling af visse producenter inden for dette område udgør forskelsbehandling af produkter, der importeres fra andre medlemsstater og sælges inden for dette område.
In addition, BAA puts forward that the AGL relief does not comply with point 158(c) of the 2008 Environmental Aid Guidelines as the impossibility of passing on the substantial increase in production costs has not been proven.
Det Forenede Kongerige hævder, at forskelsbehandling bør vurderes i henseende til nationale produkter, og at der, eftersom de nationale produkter i Det Forenede Kongerige er underlagt den fulde granulatafgift, ikke kan være tale om forskelsbehandling.
Specifically, the economic data put forward by the United Kingdom, referred to in recitals 21 to 23 of the Opening Decision, are implausible and possibly misleading.
Endvidere er den omstændighed, at visse producenter i et givet område af en medlemsstat indrømmes en afgiftsfritagelse, et spørgsmål, der vedrører kontrol med statsstøtte i henhold til traktatens artikel 107, ikke artikel 110.
The average prices submitted by the United Kingdom are, allegedly, meaningless, as there are many different types of aggregate and, correspondingly, a large number of prices.
Kun traktatens artikel 107, stk. 3 bør finde anvendelse på skattemæssige støtteforanstaltninger, der indrømmes producenter, og ikke artikel 110.
In addition, the ex-quarry price also depends on the location of the quarry and the distance from construction sites.
VURDERING AF FORANSTALTNINGEN
The United Kingdom argues that the aid should not be considered unlawful aid and that, in assessing compatibility of the measure with the internal market, only the 2001 Environmental Aid Guidelines may be applied.
Statsstøtte efter traktatens artikel 107, stk. 1, (tidligere artikel 87, stk. 1, i EF-traktaten).
The United Kingdom argues that the Commission should take into account the fact that its Decision of 7 May 2004 approving the aid was declared void due to the Commission's unlawful failure to open the formal investigation.
I henhold til traktatens artikel 107, stk. 1, er statsstøtte enhver form for støtte, som ydes af en medlemsstat eller ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, i det omfang den påvirker samhandelen mellem medlemsstaterne.
The measure was notified to the Commission and was approved prior to any tax relief being granted.
Fritagelsen for granulatafgiften blev ydet gennem statsmidler i form af en nedsættelse af afgiftssatsen til virksomheder, der er beliggende i en afgrænset del af Det Forenede Kongeriges territorium (Nordirland), og begunstigede dem ved at reducere de omkostninger, som de normalt skulle have afholdt.
When the aid was granted, it was not unlawful aid.
Modtagerne af støtten er involveret i udvinding af granulater eller i fremstilling af forarbejdede produkter, der er økonomiske aktiviteter, som indebærer samhandel mellem medlemsstaterne.
The United Kingdom allege that since the Decision of 7 May 2004 was void, the Commission did not actually take a decision in accordance with Article 4 of Council Regulation (EC) No 659/1999 [21] (the ‘Procedural Regulation’), within the time limit of two months.
Derfor konkluderede Kommissionen i betragtning 39 i indledningsafgørelsen, at den anmeldte foranstaltning udgør statsstøtte efter traktatens artikel 107, stk. 1, (tidligere artikel 87, stk. 1, i traktaten om Det Europæiske Fællesskab).
Thus, the measure should be considered as authorised.