natgillin/translations-raw huggingface dataset:
Fritagelse for granulatafgiften for restprodukter af kuludvinding hjælper med at opfylde granulatafgiftens miljømål.
The price per tonne of sandstone and quartzite used for producing cut stone is around GBP 45,76 to GBP 82,42, whereas the cost of its by-product aggregate is around GBP 6,58 to GBP 10,04.
Som forklaret i afsnit 5.6.2 udvindes de stoffer, der er anført i paragraf 18, stk. 3, i Finance Act 2001, for det tredje ikke specifikt med henblik på anvendelse som granulater, da de fleste af dem ikke er granulater eller ikke er egnede til anvendelse som granulater.
According to the UK authorities, a granite quarry would produce varying proportions of cut stone for flooring, office buildings, domestic kitchens etc. and aggregate.
De eneste stoffer, der kan anvendes som letvægtsgranulater, er perlit, pimpsten og vermiculit, som ikke udvindes i Det Forenede Kongerige.
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 aggregate by-product sells for around GBP 6,12 to GBP 12,82 per tonne.
De britiske myndigheder har desuden påvist, at de stoffer, der er anført i paragraf 18, stk. 3, i Finance Act 2001, enten ikke frembringer restprodukter, der kan anvendes som granulater, selv er restprodukter af udvindingen af et andet materiale eller ikke længere udvindes.
According to the UK authorities, the proximity in price of limestone/cut stone and its spoil (which in any event is the same substance) means that there are incentives to extract both, depending upon local demand.
Fritagelsen for restprodukter af de stoffer, der er anført i paragraf 18, stk. 3, i Finance Act 2001, kan derfor ikke føre til øget udvinding af det primære materiale for at tilvejebringe det fritagne granulatprodukt.
The UK authorities contend that the difference between the unavoidable by-products of china clay and ball clay and the by-products of limestone and cut stone is justifiable and any other tax treatment would lead to uncontrollable abuses and could not be enforced.
Kommissionen konkluderer derfor, at fritagelsen af granulater, der udelukkende består af restprodukter fra en proces, hvorved kul, brunkul eller skifer er blevet adskilt fra anden sten efter udvinding med denne anden sten, eller af restprodukter fra en proces, hvor de stoffer, der er anført i paragraf 18, stk. 3, er blevet adskilt fra anden sten efter udvinding med denne anden sten, er i en anden faktisk og retlig situation end materialer, der er pålagt granulatafgift, i forhold til formålet med granulatafgiften.
The UK authorities further show that it is entirely consistent with the objective of the levy to encourage the use of the inevitable by-products of the extraction of china clay and ball clay, as they can be used as aggregate.
Restprodukter af udvindingen af skiferler, når skiferler udvindes specifikt med henblik på anvendelse som granulater svarer til restprodukter fra udvindingen af ethvert andet afgiftsbelagt materiale (f.eks. kalksten, granit og sandsten).
As both limestone/cut stone and the by-products generated from their production can be used as aggregate, and are extracted for that purpose, the exemption of the spoil arising from extraction of limestone/rock used for cut stone would only serve to encourage increased extraction of fresh aggregate, and would not shift demand from freshly extracted aggregates to recycled aggregates and waste by-products.
Kommissionen bemærker, at den kun har modtaget meget få oplysninger om omkostningerne til udvinding af skiferler og salgsprisen for skiferler, der er udvundet som primært produkt.
The UK authorities allege that limestone is a high quality aggregate, for which there is also market demand.
Den har modtaget prisoplysninger for skiferler, der anvendes til fremstilling af mursten, skiferler som biprodukt af et andet materiale og skiferler sammen med ler.
There is a market in limestone quarried solely for aggregate (88 quarries in the UK, as shown in the joint submission of the BAA with the UK authorities), and as such there is an environmental rationale to substitute this material for by-products of other quarrying.
Den kendsgerning, at skiferler udvindes specifikt med henblik på anvendelse som granulater (se betragtning 350 og 351), får dog Kommissionen — ligesom Retten — til at tvivle på, om en sådan fritagelse er i overensstemmelse med granulatafgiftens miljømæssige formål [78].
There is allegedly no objective way to distinguish between limestone produced as a by-product of agricultural lime production and limestone quarried specifically for use as aggregate.
Restprodukterne fra en proces, hvorved skiferler er blevet adskilt fra anden sten, kan stadig anvendes som granulater.
One interested party mentioned that there are china clay and ball clay pits that have been reopened due to the introduction of the levy solely for extracting exempt aggregates.
Muligheden for at sælge restprodukter fra udvindingen af skiferler med henblik på anvendelse som granulater, som er fritaget for granulatafgift, giver en særlig fordel for producenter af skiferler og kan potentielt tilskynde til nyudvinding af skiferler som påpeget af Retten [79].
The UK authorities obtained confirmation from the two national producers of ball clay and china clay that this is not the case and maintained that they are not aware of any authorisations having been granted for such reopening purposes.
Som hovedprodukt udvindes skiferler tilsyneladende specifikt med henblik på anvendelse som granulater.
As regards the comment from an interested party that silica sand that is a by-product of china clay extraction has always been used as a source of aggregate in Cornwall and the exemption does not reduce the extraction of freshly quarries sand, the UK authorities verified and provided partial sand sales for Devon and Cornwall and showed that they could not attribute any of the production to by-products of china clay extraction.
Restprodukter fra fremstillingen af skiferler kan potentielt også sælges som granulater.
The submissions from ball clay and china clay producers, their respective trade associations, and the UK authorities clearly show that the by-products arise both unintentionally and unavoidably.
Der er derfor ingen garanti for, at fritagelse af restprodukter af skiferler, der udvindes specifikt med henblik på kommerciel udnyttelse som granulater, ikke fører til øget nyudvinding af skiferler og dermed undergraver det miljømæssige formål med granulatafgiften.
The costly and complicated extraction process of ball clay and china clay and the fact that more waste is produced than china clay and ball clay producers are able to find a market for, shows that ball clay and china clay are not intentionally extracted to produce exempt by-product materials for aggregate use.
Restprodukter af udvinding af skiferler, når skiferler udvindes specifikt med henblik på kommerciel udnyttelse som granulater, er omfattet af det normale beskatningsprincip, der ligger til grund for granulatafgiften, og befinder sig ikke i en anden faktisk og retlig situation end materialer, der er pålagt granulatafgiften i medfør af det miljømål, der forfølges med afgiften.
In addition, ball clay and china clay commercially operate their businesses differently than quarries that supply aggregates for construction purposes, as they have to honour long term contracts to ensure a constant production of the respective end products.
Fritagelsen for sådanne restprodukter kan desuden ikke begrundes i granulatafgiftens art og logik, som det fremgår af betragtning 456 ovenfor.
This means that they can neither quarry more, nor less than what they need to obtain the quantity of ball clay and china clay provided in their contracts, thus the amount of extraction by-products would remain the same.
Med hensyn til skiferler, der frembringes som restprodukter ved udvinding af skiferler til andre formål end anvendelse som granulater (f.eks. fremstilling af mursten), finder Kommissionen — på grundlag af de foreliggende oplysninger — at det ikke — selv om det befinder sig i en tilsvarende faktisk og retlig situation som andre afgiftsbelagte materialer — er påvist, at fritagelse af sådanne restprodukter kan føre til øget nyudvinding af skiferler til andre formål end anvendelse som granulater.
The introduction of the AGL for ball clay and china clay by-products would only affect the financial situation of the respective businesses without achieving any environmental benefits.
I betragtning af den relativt lave pris på skiferler som biprodukt, når det sælges med henblik på anvendelse som granulater ([…]-4,4 GBP pr. ton, inkl. transportomkostninger), er det særdeles usandsynligt, at fritagelsen for restprodukterne fra udvinding af skiferler kan føre til øget udvinding af skiferler.
Unlike the by-products from limestone and cut-stone, by-products of ball clay and china clay would never be quarried for their own sake in order to produce more exempted aggregates.
En sådan stigning i nyudvindingen af skiferler til andre formål end anvendelse som granulater ville under alle omstændigheder ikke være i strid med formålet med granulatafgiften.
The exemption for by-products of ball clay and china clay are does not lead to more extraction of the freshly quarried ball clay and china clay and their selling value is much lower.
Producenter af skiferler skulle fremlægge dokumentation for anvendelsen af deres skiferler for at opnå fritagelse for granulatafgiften for restprodukterne, dvs. om det blev udnyttet kommercielt med henblik på anvendelse som granulater.
There is no proximity in price like in the case of limestone and cut stone.
GRANULATER, DER HOVEDSAGELIG BESTÅR AF ELLER ER EN DEL AF ET MATERIALE, DER HOVEDSAGELIG BESTÅR AF RESTPRODUKTER, AFFALD ELLER ANDRE BIPRODUKTER FRA ENHVER INDUSTRIEL FORBRÆNDINGSPROCES ELLER SMELTNING ELLER RAFFINERING AF METAL (PARAGRAF 17, STK.
In fact, the price difference is much greater.
4, LITRA c), Nr. i) OG ii))
Thus, there is no risk that the exemption might lead to a deliberate increase of fresh quarrying.
Inden vedtagelsen af indledningsafgørelsen havde de britiske myndigheder oplyst, at det primære formål med den pågældende industrielle proces (f.eks. kulfyret elproduktion eller smeltning af jernmalm med henblik på at producere stål) er at frembringe et produkt, der ikke kan anvendes som granulater.
The exemption for by-products from the extraction of ball clay and china clay encourages their use instead of freshly extracting new aggregates and is in line with the principles underpinning the AGL.
Restprodukterne, affaldet og biprodukterne er f.eks. industrislagge (højovnsslagge, stålslagge fra oxygenovn, stålslagge fra lysbueovn og forbrændingsaske).
EXEMPTION OF AGGREGATES CONSISTING WHOLLY OF THE SPOIL FROM ANY PROCESS BY WHICH COAL, LIGNITE, SLATE OR SHALE HAS BEEN SEPARATED FROM OTHER ROCK AFTER BEING EXTRACTED OR WON WITH THAT OTHER ROCK OR OF THE SPOIL FROM ANY PROCESS WHERE THE SUBSTANCES IN SECTION 18(3) OF THE FINANCE ACT 2001 HAVE BEEN SEPARATED FROM OTHER ROCK AFTER EXTRACTION OR WON WITH THAT OTHER ROCK (SECTION 17(3)(f)(i) AND (ii))
Fritagelsen har til formål at tilskynde til anvendelse i stedet for bortskaffelse i affaldsbjerge (vending i efterspørgslen).
Coal, lignite, slate and shale and the substances listed in Section 18(3) of the Finance Act 2001 are normally not quarried for their use as aggregates, but are quarried for other purposes.
Dette er visuelt til gavn for landskabet og reducerer behovet for at udvinde udyrkede granulater.
Prior to the adoption of the Opening Decision, the UK authorities had explained that the exemption is meant to encourage use rather than disposal in waste tips of the spoils.
Kommissionen tvivlede på, om anvendelsen af fritagelsen på materialer, der hovedsagelig (dvs. mindst 50 %) består af restprodukter, affald eller andre biprodukter fra enhver industriel forbrændingsproces eller smeltning eller raffinering af metal er i overensstemmelse med granulatafgiftens art og logik.
This both improves the visual landscape and reduces the need to extract other materials for aggregates use.
Kommissionen har modtaget adskillige bemærkninger fra interesserede parter om dette spørgsmål.
In the Opening Decision, the Commission observed, first, that there may be a difference between the exempted material and non-exempted material in that the exempted materials constitute the spoil of the extraction of coal, lignite, slate, shale and the substances listed under Section 18(3).
Mineral Products Association støtter Kommissionens konklusion i indledningsafgørelsen, hvorefter disse materialer ikke befinder sig i samme faktiske og retlige situation som afgiftsbelagte materialer.
They are an inevitable by-product of this extraction, which will normally occur not for the sake of the extraction for aggregates use but for the sake of extracting the concerned materials and substances which are (normally) not used as aggregates.
Begrundelsen er klar for materialer, der udelukkende består af restprodukter eller affald.
On this basis, the spoil of the extraction of coal, lignite, slate, shale and the substances listed under Section 18(3) does not seem to be in a comparable situation with taxed aggregates in the light of the objective of the AGL.
Men for materialer, der hovedsagelig består af restprodukter eller affald, er en fritagelse kun begrundet, hvis en lille mængde af restmaterialet af et andet materiale er blandet med det fritagne materiale.
The Commission doubted, however, whether this difference is sufficient to demonstrate that the tax exemption is justified by principles underpinning the AGL.
Bemærkninger fra QPANI modtaget den 8. januar 2014
It considered the difference from taxed aggregates is justified only if the exemption is limited to the inevitable spoil of the extraction of those substances.
Ifølge QPANI anvendes der en betydelig mængde materialer på granulatmarkederne, som er biprodukter fra industrielle forbrændingsprocesser eller smeltning eller raffinering af metal, f.eks. jern- og stålslagge og bundaske fra forbrændingsanlæg.
The Commission considered this to be the case as the exemption is limited to material that constitutes at 100 % the spoil of the separation process.
BAA fremsendte et brev fra Hart Quarry, et stenbrud, der udvinder landbrugskalk, som beskriver de vanskeligheder, dette stenbrud har oplevet, fordi deres sekundære produkter blev udsat for konkurrence fra slaggegranulater fra stålværker i området.
The Commission doubted the difference in situation with exempted materials as compared with non-exempted materials that occur as the spoil of limestone extraction when the limestone is extracted to produce lime or when compared with the spoil of the extraction of rock to produce cut stone with one or more flat surfaces.
De granulater, der produceres af stenbruddet, er fritaget, selv om miljøpåvirkningen fra stålværkerne er langt større end påvirkningen fra Hart Quarry.
In addition, the Commission wondered whether the exemption can be justified in the light of the objective assigned to the AGL if, for instance, slate and shale or any of the other substances listed in Section 18(3) would be extracted to be used as aggregates.
Granulatafgiften har angiveligt bevirket, at Hart Quarry ikke kan konkurrere på granulatmarkedet.
The Commission received extensive comments from interested parties which are presented in the relevant sections in relation to the exemptions for coal, lignite, slate or shale.
Ifølge BAA sælger stenbruddet den kalk, det producerer, og den mængde granulater, der produceres som biprodukt i forhold til den samlede produktion, er konstant.
The UK authorities maintain that the exemptions from the AGL distinguish between waste materials that arise as the by-product of the extraction of a non-aggregate mineral (such as waste from china and ball clay extraction), which are exempt, and waste materials that are the by-product of the extraction of aggregate (such as waste from limestone), which remain subject to the tax.
Denne mængde kan ikke reduceres eller forøges.
As regards spoil from coal extraction, the UK authorities maintain that the negligible price of shale and colliery spoil show that there is little to incentivise extracting additional coal in order to obtain extra by-product, whether or not that by-product is exempt from the levy.
Der er derfor blevet akkumuleret store bjerge af usolgte granulater, mens granulatafgiften har været gældende.
According to the UK authorities, the exemption for waste arising from slate quarrying does not lead to more slate extraction for the purpose of obtaining slate chippings, in particular because slate production already produces large quantities of waste slate chippings, only about 10 % of which is currently used as aggregate and because it would not be economically feasible to operate the quarry for such purposes.
Stenbruddet kan angiveligt ikke øge sin kalkproduktion for at imødekomme efterspørgsel fra udlandet på grund de usolgte biprodukter.
The UK authorities maintain that the distinction between slate waste on the one hand and cut stone and limestone waste on the other hand stems from the objective of discouraging the additional fresh extraction of limestone for aggregate use while not discouraging the production of non-aggregate material.
Supplerende oplysninger modtaget fra Richard Bird, BAA, den 10. februar 2014
Even where limestone is being extracted for non-aggregate purposes or rock is being extracted to produce cut stone, the spoil which is created is at the same time deliberately being extracted for use as aggregate and is well-suited for that use.
Richard Bird hævder, at slaggegranulat ikke er et affaldsprodukt fra stålfremstillingsindustrien, men et biprodukt, der kan anvendes som granulater.
The quarrying generates high quality aggregates which would still be extracted for sale on their own, even if there were no local demand for lime or cut stone.
Richard Bird har vedlagt oplysninger vedrørende slagge fra den endelige rapport udarbejdet af den britiske konkurrencekommission inden for granulat- og cementmarkederne i Det Forenede Kongerige.
The same is apparently not true as regards to spoil from slate, shale, coal, lignite, clay and the substance mentioned in Section 18(3).
Ifølge Richard Bird kan slagge males til et tilsætningsstof eller anvendes som alternativ til Ordinary Portland Cement og er således et vigtigt produkt til fremstilling af granulater af høj kvalitet.
The UK authorities maintain that, there is no evidence that any quarry deliberately extracts slate, shale, coal, lignite, clay or the Section 18(3) substances specifically in order to obtain the spoil for use as aggregate.
Bemærkninger fra de britiske myndigheder
Also, according to the UK authorities, the exemption does not encourage additional quarrying in order to obtain spoil for use as exempt aggregates.
De britiske myndigheder anfører, at fritagelsen vedrører kemikalier, der tilsættes materialer, som frembringes af en industriel forbrændingsproces eller smeltning eller raffinering af metal, så de kan anvendes som granulater.
However, according to the UK authorities, exempting spoil from the extraction of limestone (whether or not it is to be used for a non-aggregate purpose such as lime) and of rock for cut stone would be likely to encourage additional quarrying in order to obtain spoil for use as an exempt aggregate.
Af forskellige årsager er biprodukter fra industrielle forbrændingsprocesser ifølge de britiske myndigheder ikke altid af en egnet kvalitet eller tilstrækkelige til, at de i sig selv kan anvendes som granulater.
That is because the spoil consists of the same substance as the principal quarried material, is relatively close in value to the price of the principal material, and is suitable for use as a high quality aggregate material.
Hvis der tilsættes yderligere materiale, kan dette forbedre deres egnethed til sådan anvendelse.
To exempt such materials from the tax would be likely to encourage additional quarrying and would defy the AGL's environmental logic.
Ved produktion af rustfrit stål udvikles der eksempelvis di-kalciumsilikat under køling.
The UK authorities maintain that they considered at some point introducing an exemption for waste from primary aggregates production or from the production of the higher quality aggregates.
Dette stof omdanner slaggen (såkaldt AOD-slagge [80]) til et pulver, der skaber støvproblemer, som gør det uegnet til anvendelse som bygge- og anlægsgranulater eller andet.
However, the consultation with the industry showed that this would not be feasible as the range of quarries' products varies significantly and what some quarries consider high grade aggregates would be the waste produced by other quarries.
Hvis stålproducenten tilsætter kemikaliet Borax (natriumtetraborat) til slaggen, når den er smeltet i ovnen, stabiliseres slaggen.
The UK authorities maintain that apart from the significant risk of tax avoidance, providing an exemption for ‘waste’ arising from aggregate quarrying would therefore also be contrary to the logic and overarching environmental goal of the AGL.
Tilsætningen af kemikaliet fjerner støvproblemet og får den stabiliserede slagge til at danne et krystallisk stenmateriale, som derefter kan underkastes en nyttiggørelsesproces for metal, knuses og sigtes og forvitres.
It would, in effect, serve to reduce the relative price of lower grade aggregates, thereby increasing demand and potentially leading to an increase in aggregate quarrying (and associated environmental damage) at the sites concerned.
Det kan herefter anvendes som granulater til bestemte formål, f.eks. fremstilling af asfaltmaterialer.
According to the UK authorities, a slate quarry would produce high quality architectural products selling for in excess of GBP 200 per tonne.
De britiske myndigheder oplyser, at tilsætningen af et kemikalie til biproduktet fra en industriel forbrændingsproces ikke indebærer, at fritagelsen ikke er i overensstemmelse med afgiftens formål, da det producerede materiale ikke er et afgiftsbelagt granulat.
Around 5 % of the slate extracted is suitable for this purpose due to the geological formation of the slate, and so a large amount of waste slate is produced.
Kommissionens vurdering
This waste slate is suitable for sale for some aggregate purposes, and a small proportion of the waste created is sold for between GBP 2 and GBP 8 per tonne, with the remainder piled in heaps.
Kommissionen har i betragtning 124 i indledningsafgørelsen konkluderet, at granulater, der udelukkende består af eller er en del af et materiale, der hovedsagelig består af restprodukter, affald eller andre biprodukter fra enhver industriel forbrændingsproces eller smeltning eller raffinering af metal (»biprodukter fra industrielle forbrændingsprocesser eller smeltning eller raffinering af metal«), ikke befinder sig i samme faktiske og retlige situation som afgiftsbelagt materiale i forhold til formålet med granulatafgiften.
The UK authorities maintain that the cost of producing any tonne of product for use as an aggregate is higher than a typical drill and blast aggregates operation which the limestone or granite quarries could operate since slate is being taken from various processes and handled many times before being crushed.
Både de britiske myndigheder og Mineral Products Association har godtgjort, at granulater, der hovedsagelig består af biprodukter fra industrielle forbrændingsprocesser eller smeltning eller raffinering af metal, ikke befinder sig i samme faktiske og retlige situation som afgiftsbelagt materiale i forhold til formålet med granulatafgiften.
The marketing strategy is to maximise the value of the resource at its disposal, increasing the yield of high value material.
Kommissionen har modtaget bemærkninger, som viser, at biprodukter fra industrielle forbrændingsprocesser eller smeltning eller raffinering af metal har en høj værdi som granulater og anvendes til forskellige formål.
The Commission already concluded in recital 366 above that since it has been evidenced that shale has been deliberately extracted for use as aggregate at least by one quarry, its exemption under Section 17(4)(a) of the Finance Act 2001 is not justified by the principles underpinning the AGL.