natgillin/translations-raw huggingface dataset:
EF-retningslinjer for statsstøtte til miljøbeskyttelse (EUT C 82 af 1.4.2008, s. 1).
The Commission further notes, as also described in recitals 589 and 590, the highly distortive nature of the operating aid granted to shale producers which, in accordance with interested party submissions, has driven other aggregates producers off the market or has displaced other low-grade aggregates that normally compete with shale as they cannot compete with the low prices shale producers can offer.
Richard Bird har ikke fremlagt eksempler eller beviser i denne henseende.
Since the Commission found that the factual and legal situation of: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; is comparable to that of taxed aggregates under AGL, the tax exemption of these materials may be justified only in accordance with the environmental objectives of the AGL if it could be demonstrated that the environmental objectives of the AGL can be nevertheless pursued by these materials.
Jf. fodnote 31.
However, as explained above in recitals 611 to 615 and in line with the findings of the General Court [94], the Commission considers that since shale is specifically extracted for commercial exploitation as aggregate and that since there are no indications that it would be more environmentally friendly than other aggregates, the environmental objectives of the AGL cannot be pursued by exemptions for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate.
Sag T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, præmis 51.
The Commission has not received any compatibility grounds from the UK authorities as regards shale or spoil of shale that are deliberately extracted for commercial exploitation as aggregate that it could take into account in its assessment on the compatibility of the said AGL exemptions with the internal market.
Building A Fairer Society — Tackling tax abuse, Protecting the environment s. 27: »Regeringen vil om kort tid offentliggøre et lovforslag vedrørende en afgift på udvinding af sten, sand og grus, der anvendes som granulater«.
Therefore, the Commission concludes that the exemptions from the AGL granted for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; cannot be regarded as compatible with the internal market on the basis of Article 107(3)(c) TFEU.
Se også Budget announcement March 2000 — Prudent for a Purpose:
CONCLUSION AND RECOVERY
Sag T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, præmis 66.
The Commission concludes that the exemptions from the AGL granted for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; which have been unlawfully implemented, represent State aid that is incompatible with the internal market.
HM Customs & Excises — Consultation on a Potential Aggregates Tax — Summary of Replies, april 1999, afsnit 13.
According to the Treaty and established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market [95].
Sådant bevis er ikke indgivet til Kommissionen.
The Court has also consistently held that the obligation on a Member State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation [96].
Jf. fodnote 42.
In this context, the Court has established that this objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored [97].
En kopi af e-mailen er indgivet til Kommissionen.
In line with the case-law, Article 14(1) of Council Regulation (EC) No 659/1999 [98] states that ‘where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary […]’.
Forretningshemmelighed.
Thus, given that the exemptions from the AGL granted for the material specified in recital 620 of this Decision were implemented in violation of Article 108 of the Treaty, and are to be considered as unlawful and incompatible aid, they must be recovered in order to re-establish the situation that existed on the market prior to their granting.
Jf. fodnote 39.
Recovery should cover the time from when the aid was put at the disposal of the beneficiary (i.e. the day from which the beneficiary would have been obliged to pay the AGL if the unlawful and incompatible exemptions from the AGL had not existed) until the day when the advantage of the beneficiary ceased to exist.
Betragtning 58 og 59 til indledningsafgørelsen.
The sums to be recovered should bear interest until effective recovery.
Se T-210/02 RENV — British Aggregates mod Kommissionen, ECLI:EU:T:2012:110, præmis 64.
As the exemptions constitute forgone revenues by the UK authorities, the recovery of the aid entails that the beneficiaries of the exemptions should pay the AGL, for the period of its application, together with interest until effective recovery.
Se T-210/02 RENV — British Aggregates mod Kommissionen, ECLI:EU:T:2012:110, præmis 55.
The Commission acknowledges that shale material which: (i) is extracted as by-product of coal extraction; or (ii) is used in ceramic processes; or (iii) is used in place of clay, slag or other materials as a source of aluminosilicate in the manufacture of cement; or (iv) is otherwise demonstrably used for other than aggregate purposes; should not be considered commercially exploited as aggregate and should therefore be excluded from recovery.
Se paragraf 48, stk. 2, i Finance Act 2001.
There should be no obligation to recover aid that had been granted under the scheme which fulfils all the conditions set out in a de minimis regulation or in a block exemption regulation adopted on the basis of Articles 1 and 2 of Council Regulation (EC) No 994/98 [99] but applicable at the time the aid was granted.
Paragraf 18, stk. 2, litra b):
As cumulation is excluded for the same eligible costs, where the total amount of aid received by a beneficiary is more than EUR 200000, the UK authorities should recover it in its entirety, as the de minimis regulations enacted on the basis of Article 2 of Regulation (EC) No 994/98 which were applicable at the time the aid was granted cannot be made use of.
enhver proces, hvorved et relevant stof udvindes eller på anden måde udskilles (som led i processen for at udvinde det fra jorden eller på anden måde) fra granulater.
In order to define the beneficiaries of the unlawful and incompatible aid and the respective aid amounts, the UK authorities should first determine all companies which produced shale and products consisting mainly of shale during the period between 1 April 2002 and the present (‘shale producers’).
I henhold til paragraf 30, stk. 1, litra b), i Finance Act 2001 kan der fritages for afgift, hvis en fritaget proces i den forstand, der er fastsat i paragraf 18, stk. 2, litra a), b) og c), i Financial Act 2001, er blevet anvendt på materialet, efter at materialet er blevet pålagt granulatafgiften.
The UK authorities should then, by means of all available sources of information, including public information and confidential tax records, establish the amounts of shale material specified in recital 621 of this Decision commercially exploited by these shale producers.
Vurderingen af udelukkelsen gælder tilsvarende for afgiftsgodtgørelsen.
HAS ADOPTED THIS DECISION:
Betragtning 73 til indledningsafgørelsen.
Article 1
Se Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630-3007 og 630-3013.
The aid scheme consisting of the exemptions from the aggregates levy established for in Section 17(4)(a) and 17(3)(f)(i) of the Finance Act 2001 as amended by the Finance Act 2002 and the Finance Act 2007 granted for:
Betragtning 83 til indledningsafgørelsen.
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;
Der er ikke anført eksempler på stenbrud.
aggregates consisting wholly of the spoil from any process by which shale that is deliberately extracted for commercial exploitation as aggregate has been separated from other rock after being extracted or won with that other rock;
Survey of Arisings and Use of Secondary Materials as Aggregates in England and Wales in 2001, Symonds Group, november 2002.
put into effect by the United Kingdom in breach of Article 108(3) TFEU are incompatible with the internal market.
Skifergranulater blev anvendt i stedet for granulater af høj kvalitet ved anlægget af A55 Bangor Bypass-vejen (der blev anvendt 150000 ton affaldsskifer) og anvendes mange steder i North Wales til påfyldning og til dæmninger.
The tax exemptions, tax exclusions and tax reliefs established in the following provisions of the Finance Act 2001, as amended by the Finance Act 2002 and the Finance Act 2007:
[…] anslår, at omkostningerne til at producere skifergranulat beløber sig til 6,50 GBP pr. ton, hvoraf knusningen tegner sig for ca. 5 GBP pr. ton.
Section 17(3)(e), 17(3)(f)(i) and (ii) (except for the materials listed in Article 1(1) of this Decision),
[…] anslår, at omkostningerne til at producere et ton skifergranulat beløber sig til 5,69 GBP.
Section 17(4)(a) (except for the materials listed in Article 1(1) of this Decision), Section 17(4)(c)(i) and (ii), Section 17(4)(f) (as far as clay is concerned),
Jf. fodnote 60.
Section 18(2)(b), and
Rapport udarbejdet i 2003 af British Geological Society for Det Forenede Kongeriges skattemyndigheder med det formål at hjælpe skattemedarbejderne med at anvende fritagelserne for skifer, skiferler og ler på en geologisk korrekt måde.
Section 30(1)(b) (in so far as it relates to an exempt process within the meaning of Section 18(2)(b)),
Se tabellen i betragtning 143.
Individual aid granted under the scheme referred to in Article 1(1) which fulfils the conditions laid down by a regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98 and applicable at the time the aid was granted or by any other approved aid scheme is compatible with the internal market.
Jf. fodnote 67.
Article 5
Oplysninger findes på:
The United Kingdom shall recover the incompatible aid granted under the scheme referred to in Article 1(1) from the beneficiaries.
http://www.brauntonaggregates.co.uk/technical-details.html (11.3.2015).
The aid to be recovered shall include interest from the date on which it was put at the disposal of the beneficiaries until their actual recovery.
I henhold til oplysninger indgivet af Det Forenede Kongerige er kaolin finkornet aflejringsler bestående af kaolinit.
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [100].
Det anvendes til fremstilling af porcelæn, højglanspapir, lægemidler og kosmetik.
Article 6
Plastisk ler er finkornet kaolinitholdigt aflejringsler, der almindeligvis består af 20-80 % kaolinit, 10-25 % mica, 6-65 % kvarts.
Recovery of the aid granted under the scheme referred to in Article 1(1) shall be immediate and effective.
Det anvendes i produktionen af keramiske produkter til at opnå plasticitet og styrke.
The United Kingdom shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Se Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630-3006.
the total amount of material referred to in Article 1(1) commercially exploited since 1 April 2002;
Se Kommissionens afgørelse i SA.18859 Fritagelse for afgift på granulater i Nordirland (ex N 2/04), http://ec.europa.eu/competition/state_aid/cases/241379/241379_1594138_163_2.pdf.
documents demonstrating that the beneficiaries have been ordered to repay the aid.
Se sag C-199/06 CELF, Sml. 2008 I, s. 469, præmis 61 og 64.
The United Kingdom shall use all possible sources of information for compiling the list of shale producers and the total amount of material referred to in Article 1(1) commercially exploited by them since 1 April 2002, from public sources and confidential tax information, such as: tax, sales and other records held by the companies themselves, tax records including profit tax records, the companies' register, the land registries, statistical data, planning permits/consents, data held by the local authorities and the county councils, including, without limitation, Her Majesty's Revenues and Customs registration data for the purposes of the aggregates levy before and after 1 April 2014, data from the Mineral Planning Authorities, the Annual Minerals Raised Inquiry, the database BritPits and British Geological Survey data, the UK Minerals Yearbook and the Cornish Building Stone and Slate Guide 2007.
Se sag C-199/06 CELF, Sml. 2008 I, s. 469, præmis 63 og præmis 66-68.
The United Kingdom shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1(1) has been completed.
Kommissionens meddelelse om fastlæggelse af reglerne for vurdering af ulovlig statsstøtte (EFT C 119 af 22.5.2002, s. 22).
It shall immediately submit to the Commission, upon the Commission's request, any information on the measures already taken and planned to be taken in compliance with this Decision.
Betragtning 150 til indledningsafgørelsen.
It shall also provide detailed information concerning the amounts of aid and recovery interest recovered from the beneficiaries.
Der er ikke fremlagt beviser.
Article 8
Forenede sager T-254/00, T-270/00 og T-277/00, Hotel Cipriani m.fl., ECLI:EU:T:2008:537, præmis 337.
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Sag T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, præmis 89.
Done at Brussels, 27 March 2015.
Se sag C-70/72, Kommissionen mod Tyskland, Sml. 1973, s. 813, præmis 13.
For the Commission
Se forenede sager C-278/92, C-279/92 og C-280/92, Spanien mod Kommissionen, Sml. 1994 I, s. 4103, præmis 75.
Member of the Commission
Kommissionen havde endvidere ikke i sin beslutning forklaret, hvorfor visse fritagne materialer (anvendt som granulater, som f.eks. lergranulater) ikke var i samme faktiske og retlige situation som afgiftsbelagte materialer.
Oxford Dictionary of Construction, Surveying & Civil Engineering, Christopher Gorse, David Johnston and Martin Pritchard, Oxford University Press 2012;
Kommissionen registrerede sagen under en NN-reference, da granulatafgiften har været i kraft siden den 1. april 2002.
Glossary of Building and Civil Engineering Terms, British Standards Institution, Blackwell Scientific Publications, 1993, 100-4403;
Spørgsmålet om foreneligheden af den gradvise indførelse af granulatafgiften i Nordirland er blevet undersøgt i en anden sag (SA.18859 (11/C) — Det Forenede Kongerige — fritagelse for afgift på granulater i Nordirland).
http://www.uepg.eu/what-are-aggregates See also Case T-210/02 RENV of 7 March 2012, British Aggregates Association v Commission, ECLI:EU:T:2012:110, paragraph 1.
Ud over de bemærkninger og indlæg, der blev fremsat under sagerne ved Unionens domstole, indgav klageren yderligere bemærkninger og oplysninger til Kommissionen den 13. juni 2012 og den 26. oktober 2012.
Concrete is a mixture of aggregates, cement and water.
Disse bemærkninger blev fremsendt til Det Forenede Kongerige den 15. maj 2013.
The purpose of the aggregates within this mixture is to provide a rigid skeletal structure and to reduce the space occupied by the cement paste.
Den 27. september 2012 og den 27. maj 2013 indgav de britiske myndigheder yderligere oplysninger om granulatafgiften.
Aggregates are widely used in drainage application due to their high hydraulic conductivity value.
Ved brev af 31. juli 2013 meddelte Kommissionen Det Forenede Kongerige, at den havde besluttet at indlede proceduren i henhold til traktatens artikel 108, stk. 2, for så vidt angår de afgiftsfritagelser, -udelukkelser og -lettelser, der er fastsat ved 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.
Aggregates are used as base material under foundations, roads, and railroads.
Kommissionen modtog omfattende bemærkninger fra 16 interesserede parter i perioden mellem den 20. december 2013 og den 17. januar 2014 og supplerende oplysninger fra et medlem af British Aggregates Association den 10. februar 2014 og fra British Aggregates Association den 5. marts 2014.
Aggregates also help in providing hard surfaces (they prevent differential settling under the road or building or railway — unpaved roads and parking areas are covered in a surface layer of aggregate to provide a more solid surface for vehicles, from cycles to lorries.
De blev den 27. maj 2014 og den 13. juni 2014 videresendt til Det Forenede Kongerige, som derefter fik mulighed for at svare.
This prevents the vehicles from sinking into the soil, particularly during wet weather.
Det Forenede Kongerige fremsatte sit svar ved brev af 30. juni 2014.
Wikipedia: https://en.wikipedia.org/wiki/Construction_aggregate (29 May 2013); http://sustainableaggregates.com/overview/uses.htm (29 May 2013).
Landet indgav desuden bemærkninger til indledningsafgørelsen den 1. oktober 2013, 31. oktober 2013 og 28. februar 2014.
European Standard BSEN 12620:2002.
Kommissionen anmodede de britiske myndigheder om yderligere oplysninger den 14. juli 2014, 1. september 2014, 8. september 2014 og 28. november 2014.
UEPG, http://www.uepg.eu/what-are-aggregates, visited on 28 March 2013.
Det Forenede Kongerige indgav sådanne oplysninger den 29. august 2014, 9. september 2014, 18. september 2014 samt 8. og 9. december 2014.
See also, http://www.bgs.ac.uk/planning4minerals/assets/downloads/86210_P4M_A_Guide_On_Aggregates.pdf p. 6.
Disse oplysninger blev indgivet til Kommissionen den 8. september 2014.
http://www.bgs.ac.uk/planning4minerals/Resources_1.htm (29 May 2013);
BAA indgav yderligere oplysninger som svar på Kommissionens spørgsmål den 15. september 2014.
http://sustainableaggregates.com/sourcesofaggregates/recycled/rib_introduction.htm (29 May 2013);
De indgivne oplysninger blev efterfølgende videresendt til de britiske myndigheder den 17. oktober 2014, som svarede den 12. november 2014, 14. november 2014 og 17. november 2014.
http://www.uepg.eu/what-are-aggregates (29 May 2013).
Kommissionen anmodede om supplerende oplysninger fra BAA den 10. juli 2014 og den 16. oktober 2014.
Glossary of Building and Civil Engineering Terms, British Standard Institutions, Blackwell Scientific Publications, 1993, 630- 3.
BAA indgav sådanne oplysninger den 6. november 2014 og 21. november 2014.
http://sustainableaggregates.com/overview/uses.htm (29 May 2013);
Disse oplysninger blev videresendt til de britiske myndigheder den 2. december 2014, som svarede den 18. december 2014.
HM Customs & Excises — Consultation on a Potential Aggregates Tax — Summary of Replies, April 1999, paragraph 18.
i forbindelse med ombygning eller opførelse af bygningen, og ii) alene med henblik på at lægge fundament, rør eller kabler
For instance, sand, usually silica sand, is used to make moulds in a foundry.
de udelukkende består af granulater, der udvindes i) ved at blive fjernet fra bunden af en flod, en kanal eller et vandløb (enten naturligt eller kunstigt) eller af en sejlrende i eller indsejling til en havn (enten naturlig eller kunstig) og ii) i forbindelse med opmudring, der alene udføres for at skabe, genoprette, forbedre eller vedligeholde floden, kanalen, vandløbet, sejlrenden eller indsejlingen
Another example is limestone, or calcium carbonate.
med henblik på at forbedre eller vedligeholde motorvejen eller anlægge den projekterede motorvej og ii) ikke med henblik på at udvinde de pågældende granulater
Ground to a fine powder it is used as a whitening agent or filler in paper, adhesives, paint, plastics, PVC, toothpaste, medical tablets and cleaning products.
med henblik på at forbedre eller vedligeholde jernbane-, sporvejs- eller monoraillinjen eller anlægge den projekterede jernbane, sporvej eller monorail og ii) ikke med henblik på at udvinde de pågældende granulater
It is also used to provide additional calcium in vitamin and mineral supplements, flour and animal feed.
Kommissionen bemærker dog, at skiferler, der frembringes som et biprodukt fra kuludvinding, ud over fritagelsen efter paragraf 17, stk. 4, litra a), også er fritaget efter paragraf 17, stk. 3, litra f), i Finance Act 2001.
The transfer from site to site is normally not subjected to the AGL, see Section 19(3)(b) of Finance Act 2001.
Kommissionen har allerede i indledningsafgørelsen fastslået, at fritagelsen for denne proces er i overensstemmelse med de normale beskatningsprincipper, der ligger til grund for granulatafgiften (betragtning 90).
Also it provides that for the purpose of the levy, the transfer of ownership of land on which aggregates are located does not automatically amount to a supply of the aggregate too.
Disse fritagelser er derfor selektive.
See Section 48(2) of the Finance Act 2001: The ‘construction purposes’ mean using the aggregates 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.
Da indledningsafgørelsen blev vedtaget, havde de britiske myndigheder ikke fremlagt begrundelser vedrørende foreneligheden af foranstaltningen, og Kommissionen havde ikke tilstrækkeligt grundlag til at konkludere, om betingelserne i punkt 47 og 48 i miljørammebestemmelserne fra 2001 var opfyldt.
See also Notice AGL 1:
Kommissionen havde heller ikke tilstrækkeligt grundlag til at konkludere, om fritagelserne kunne anses for forenelige med det indre marked efter andre bestemmelser end punkt 47 og 48 i miljørammebestemmelserne fra 2001.
Aggregates levy, April 2011, point 8.1.
BAA hævder, at fritagelserne for granulatafgiften ikke kan anses for forenelige i henhold til miljørammebestemmelserne fra 2001.
This latter provision relates to the situation where the aggregate is returned to the land where it was won and is still in the same state as it was won.