natgillin/translations-raw huggingface dataset:
Denne proces kaldes kaolinisering, og mens andelen af og karakteristikaene for kaolin varierer mellem de forskellige aflejringer, udgør det samlede udbytte af kaolin typisk omkring 10 % af den samlede bjergemasse.
This revealed that four or five [73] See footnote 67.
Det er til dels muligt at foretage selektiv udvinding, men hele bjergmassen (»interburden«) skal oftest udvindes, inden kaolin kan udskilles.
quarries were registered as benefiting from the exemption from shale while producing cut stone and shale for aggregates use.
Processen med at udskille kaolin ved hjælp af vandseparation, gravitetsmetoder og forskellige faser af sigtning og soldning resulterer i et biprodukt, der består af forvitret og ikke-forvitret granit, stent (sten), kvarts og mica.
The UK authorities explained that as the quarries produce cut stone, the shale should be viewed as by-products of cut stone and hence duly benefit from the exemption.
Dette biprodukt er ikke i dets udvundne form egnet til anvendelse som granulater.
However, this explanation cannot be accepted by the Commission.
Der kræves forarbejdning for at gøre en del af det egnet til anvendelse som granulater.
As described in recitals 151 to 158, by-products of cut stone are not exempted from taxation under the AGL.
I aflejringer af plastisk ler er leret ifølge Sibelco grundlæggende også et kaolin, men det er deponeret af geologiske sedimentære processer, der skaber et ofte særskilt lag.
Moreover, all aggregates quarries would produce some cut stone if there is demand for it and if the rock is suitable for cutting.
Lagene består af plastisk ler, brunkulsagtig plastisk ler og sand.
This does not mean however, that, if there is demand and it makes economic sense, they will not primarily produce aggregates when there is no demand for cut stone.
Disse mellemliggende lag skal udvindes for at få adgang til de efterfølgende lag af plastisk ler.
Therefore, these quarries must be considered quarries that are deliberately extracting shale for aggregates use.
Lagene af plastisk ler og også de mellemliggende lag skal udvælges omhyggeligt for at sikre, at der ikke sker forurening af det plastiske ler med andet materiale, og at der ikke sker blanding af lag af plastisk ler af forskellige kvaliteter.
The Commission notes the existence of a contradiction arising from a submission it has received.
De mellemliggende lag repræsenterer typisk mere end 50 % af den samlede udvundne mængde.
The comment received from Torrington Stone refers to their extraction and sale of shale aggregates obtained as a primary product from one of their quarries (Vyse).
Efter udvinding af lagene af plastisk ler blandes de omhyggeligt til præcise blandinger afhængigt af den specifikke slutanvendelse.
However, the UK authorities claim the quarry does not produce shale at all on the basis of how the quarries products are presented on its website.
Hovedforskellen mellem stenbrud, der udvinder kaolin og plastisk ler, og granulatbrud er, at i granulatbrud er affalds- eller biprodukterne grundlæggende det samme materiale.
Nevertheless, the Commission notes that shale is mentioned on the website of Vyse Quarry, not in the description of their products, but in the technical specifications of the different products they extract [74].
I stenbrud, der udvinder plastisk ler og kaolin, er de biprodukter, der frembringes, et helt andet materiale end det ler, der udvindes som det primære mineral.
Moreover, since this is a submission from the quarry itself, the Commission has to take it into account.
Sibelco oplyser, at den nuværende fritagelse for granulatmateriale, der sælges efter hensigtsmæssig forarbejdning af materiale, der er et uundgåeligt biprodukt fra udvindingen af kaolin og plastisk ler, ikke vil føre til en stigning i udvindingen af kaolin og plastisk ler.
It may be the case that the material they produce has been wrongly labelled as shale, but the quarry itself claims it has benefited from the exemption for shale.
Efterspørgslen efter og salget af kaolin og plastisk ler driver udviklingen af stenbruddet.
Moreover, the UK authorities have stated on different occasions that they disregard, for the purposes of the AGL, the manner in which a quarry presents its products to the public.
Det skyldes, at der ikke er yderligere efterspørgsel efter granulater (uanset den nuværende fritagelse for afgiften), men det er nødvendigt at fortsætte udvindingen på stenbruddet for at opfylde markedets efterspørgsel efter kaolin og plastisk ler.
On the basis of the information and evidence available the Commission considers that the freshly quarried shale is in a factual and legal situation comparable to that of others taxed materials.
Der håndteres i øjeblikket fem gange mere restprodukt, affald og biprodukt på Sibelcos stenbrud, end de sælger som granulater.
The UK authorities have not established that the exemption of freshly quarried shale for aggregates can be justified by the ‘shift of demand’ objective of the AGL.
Det viser, at selv den nuværende fritagelse for afgift ikke tilskynder til udvinding af materiale med henblik på anvendelse som granulater.
Indeed such exemption allows at least maintaining the fresh extraction of the shale for aggregates use and thus presents a derogation from the normal taxation principle of the AGL which is contrary to the objective of the AGL.
Salget af ler og salget af granulater har desuden deres helt egne mønstre.
The exemption for spoil from shale extraction is assessed below in Section 5.6.4.
Inden for granulatproduktion vedrører en leveringskontrakt ét specifikt projekt og har en relativt kort løbetid.
The Commission notes, however, that shale which occurs as a by-product of coal extraction benefits, in addition to the exemption under Section 17(4)(a), also from the exemption under Section of the 17(3)(f) of the Finance Act 2001.
Industrien for plastisk ler og kaolin skal derimod forsyne producenter af keramiske produkter med en ensartet materialeblanding over mange år.
As will be established below in recital 367 of this Decision, coal is not and cannot be used as aggregate.
Sibelco har ud over disse bemærkninger også indgivet en oversigt over geologien for samt udvindingen og forarbejdningen af plastisk ler og kaolin til Kommissionen.
Shale that is an unavoidable by-product of coal extraction is suitable for aggregates use and thus it falls under the scope of normal taxation under the AGL.
Bemærkninger fra Imerys Minerals Limited (»IML«) modtaget den 17. januar 2014
However its exemption can be justified by the ‘shift of demand’ objective of the AGL.
IML har aktiviteter inden for kaolin og plastisk ler, der dækker 5000 hektar i Cornwall, Devon og Dorset i det sydvestlige England.
In addition, due to its value, it is highly unlikely that the exempted shale as by-product could provoke an increase in fresh coal extraction, as it would not make economic sense.
IML oplyser, at Det Forenede Kongerige er blandt verdens førende producenter og eksportører af plastisk ler af høj kvalitet.
Moreover, since shale is, like clay, mostly used in pipes, tiles and brick-making, which are ceramic products, it benefits from the tax credit granted for ceramic processes under Section 30(1)(c) of the Finance Act 2001.
Mere end 80 % af produktionen eksporteres.
As this is not an aggregates use and as materials used for ceramic processes undergo extensive physical transformations, i.e. fusing to form a hard, durable and weather-resistant product, shale used for ceramic processes would duly benefit from the relief from the AGL.
Plastisk ler anvendes primært som råmateriale i produktionen af keramiske produkter (især sanitet, væg- og gulvfliser og bordservice).
The Commission has already found in the Opening Decision the relief for industrial and agricultural processes (Section 30(1)(c)) to be in line with the normal taxation principles underpinning the AGL (recital 137).
Det anvendes også i emaljer og glasurer, bygningssten og ildfaste materialer samt som fyldmaterialer og tætningsmidler.
The Commission notes that the BAA and other interested parties commented that materials used for bricks should not benefit from an exemption.
Materialeegenskaberne for plastisk ler gør det uegnet til anvendelse som granulater.
The UK authorities showed, however, that bricks and other ceramics processes are not aggregate uses.
Granulater skal generelt være hårde, kornede materialer.
Bricks undergo an extensive manufacturing process.
Plastisk ler er derimod blødt og finkornet.
They are formed by heating shale or clay to a high temperature (more than 1000 °C) in a kiln, changing the structure of the shale or clay to make a solid, durable brick.
Den relative værdi af plastisk ler betyder, at det ikke kan anvendes som granulater.
Other ceramic products are fired in a similar way in a kiln, but made into different shaped products, e.g. pipes or tiles.
Det er et relativt sjældent og vigtigt materiale med en værdi ab værk på op til […] GBP pr. ton, afhængigt af kvaliteten og efterspørgslen på markedet.
Bricks are not made to be used as bulk fill in a manner analogous to crushed rock.
Ifølge IML, Det Forenede Kongerige en af verdens førende producenter og eksportører af kaolin.
They are made to be stacked, in an orderly way, to form walls.
Mere end 90 % af produktionen eksporteres.
On the basis of the above, the Commission concludes that the use of shale in ceramic processes may benefit from a relief from the AGL as this does not represent an aggregate use of shale.
IML anfører, at kaolin er kendt for dets hvidhed, fine partikelstørrelse og flade partikelform, bløde ikke-slibende tekstur og kemiske inaktivitet.
In addition, shale can be used in place of clay, slag or other materials as a source of aluminosilicate in the manufacture of cement.
Det anvendes primært som fyldstof ved fremstilling af papir og ved fremstilling af farvestof i lak, sanitet og bordservice.
It is mixed with limestone, a process which is exempted from the AGL.
Materialeegenskaberne for kaolin gør det ifølge IML uegnet til anvendelse som granulater.
The use of limestone, or limestone and other materials in cement, is exempted from the levy in accordance with Section 18(2)(c) of the Finance Act 2001 as in this use, the chemical properties of the material are important (with limestone providing calcium silicate, and clay or shale providing aluminosilicate).
Den relative værdi af kaolin betyder, at det ikke kan anvendes som granulater.
Therefore, shale used for the manufacture of cement together with limestone would duly benefit from an exemption under this section of the Finance Act 2001.
Kaolin er et meget sjældent produkt, både nationalt og internationalt.
The Commission has already found in the Opening Decision that the exemption for this process is in line with the normal taxation principles of the AGL (recital 90).
I betragtning af dets sjældenhed og vigtighed som følge af efterspørgslen efter det inden for en række industrier sælges det for en relativt høj pris.
Shale producers would have to show what uses the material wholly or mainly consisting of shale they produced had in order to claim an exemption from the AGL.
Et produkt af lavere kvalitet til en basisanvendelse sælges for omkring […] GBP ab værk, mens et højt forfinet specialprodukt, der anvendes til tekniske formål, sælges for mere end […] GBP pr. ton.
For example, shale also occurs as an unavoidable by-product of clay extraction.
IML oplyser, at de modtager en beskeden royalty på omkring […] GBP pr. ton i gennemsnit for materiale, der sælges som sekundære granulater.
Where this is the case and the shale is not already benefiting from another exemption or relief, it could be assessed whether the respective shale could not qualify for an exemption under the AGL as it has not been deliberately extracted for aggregates use.
Udvindingen af plastisk ler og kaolin ville ifølge IML finde sted uanset andre faktorer, og generering af affaldsprodukter kan ikke undgås.
The exemption would be in line with the principles of the AGL as this regards shale that is obtained as an unavoidable by-product of a material that is neither an aggregate, nor used as aggregate and that could be used to replace freshly extracted aggregates.
Dets anvendelse som granulater er langt mere fordelagtig for miljøet end nyudvinding af granulater.
With regard to shale occurring as by-product of fresh quarrying of other taxed materials, such as gritstone or limestone, the Commission notes that the exemption does differentiate the shale compared to other taxed materials.
Uden et stabilt marked for affaldet ville det være nødvendigt at overfladedeponere mere materiale.
However, it has to be considered whether such tax differentiation can be justified by the objective of AGL.
Ifølge IML tilhører 6,5 mio. ton af de 8,47 mio. ton, der udvindes i alt, kategorien for materialer, der kan forarbejdes til granulater.
Even if the exemption could lead to an increase in the deployment of shale as by-product for aggregates use at the expense of other not exempted by-products, the Commission has not received any evidence from the UK authorities or from interested parties showing that this exemption contributes to the achievement of the AGL objective which aims at reducing the fresh quarrying of material for aggregates purposes.
Breccie, knust sten, grus, interburden, sten og stent kan forarbejdes til knuste granulater af forskellige typer, der varierer fra skærver i ensartet størrelse til underlags- eller fyldmateriale.
The Commission therefore considers that material wholly or mainly consisting of shale that is deliberately extracted for aggregates use, including here shale occurring as by-product of fresh quarrying of other taxed materials, is in the same factual and legal situation as other aggregates that are taxed in light of the normal taxation principle of the AGL and of its environmental objective.
Knusningsprocessen resulterer også i grus- og sandprodukter.
Hence, the exemption is de facto selective.
Sand genereres desuden under den mekaniske separationsproces for kaolin.
The joint submission received from the UK authorities and the BAA as well as information received on other occasions from the UK authorities confirms that coal is not and cannot be used as an aggregate.
De 6,5 mio. ton materialer kan ikke alle forarbejdes til salgbare sekundære granulater, og affaldsmængden varierer afhængigt af det pågældende kaolinområde.
Therefore, coal is not in the same legal and factual situation as material taxed under the AGL in line with the objective of the AGL.
En virksomhed, der aktuelt behandler kaolinaffald, har beregnet, at der typisk opnås et udbytte på 65 %.
The same applies to material that is mainly consisting of coal which covers the situation in which the coal extracted does not have a pure geological composition.
Det betyder, at der af en årlig mængde på 6,5 mio. ton granulatfeed kan produceres over 4 mio. ton salgbart produkt.
The joint submission received from the UK authorities and the BAA as well as information received on other occasions from the UK authorities confirms that lignite is not and cannot be used as an aggregate.
IML oplyser, at »tørsigtet« betonsand i gennemsnit sælges for […] GBP ab værk, og at et knust produkt (granulater) sælges for […] GBP ab værk.
Therefore, lignite is not in the same legal and factual situation as material taxed under the AGL in line with the objective of the AGL.
IML står ikke selv for salget, som håndteres af den virksomhed, der behandler kaolinaffaldet.
The same applies to material that is mainly consisting of lignite which covers the situation in which the lignite extracted does not have a pure geological composition.
IML hævder, at fritagelsen for granulatafgiften ikke på nogen måde kan føre til øget udvinding af plastisk ler/kaolin med henblik på at producere mere materiale, der er fritaget for afgift.
EXEMPTION OF AGGREGATES CONSISTING WHOLLY OF THE SPOIL, WASTE OR OTHER BY-PRODUCTS, NOT INCLUDING THE OVERBURDEN, RESULTING FROM THE EXTRACTION OR OTHER SEPARATION FROM ANY QUANTITY OF AGGREGATE OF ANY CHINA CLAY OR BALL CLAY (SECTION 17(3)(e) AND SECTION 17(3)(f)(ii))
IML deponerer allerede mere affald, end virksomheden leverer til granulatforarbejdning, og det viser, at udvindingsniveauet alene afhænger af markedsefterspørgslen efter det primære mineral, kaolin eller plastisk ler.
In their submissions to the Commission prior to the Opening Decision, the UK authorities had explained that china clay (also known as ‘kaolin’) [75] and ball clay [76] are valuable minerals.
Udviklingsprocessen producerer ifølge IML allerede mere affald end det, der aktuelt sælges, og det ville være ulogisk at udvinde mere kaolin/plastisk ler for at fremstille de sekundære granulatbiprodukter.
They are normally not quarried in order to serve as aggregates.
For at producere granulater, der kan sælges, skal der ifølge IML foretages yderligere forarbejdning.
Spoil consisting of waste rock and sand is an inevitable by-product of this extraction.
IMP oplyser, at et tørsigteanlæg til fremstilling af sand koster omkring 0,75 mio. GBP, et knusningsanlæg koster omkring 2 mio. GBP, og et vaskeanlæg til forarbejdning af mørtelsand koster op til 1,5 mio. GBP.
China clay waste can be used in the construction of embankments and as general fill, in the production of bitumen bound materials for highway construction, and may be substituted for other fine aggregate in the manufacture of concrete.
På grundlag af de gennemsnitlige salgspriser for sand […] GBP pr. ton og knuste granulater på […] GBP pr. ton ville produktionsomkostningerne typisk udgøre 35 % for sand og 50 % for knuste granulater.
Ball clay waste can also be sold as aggregate into the construction market.
Hvis kaolinindholdet ikke først fjernes, vil det ifølge IML ikke være omkostningseffektivt at udvinde granulat i stenbruddene.
The UK authorities had highlighted that since the spoil resulting from ball clay and china clay extraction is available as soon as ball clay and china clay has been extracted and given that this spoil can provide an alternative to various sand, gravel and rock specifically extracted for use as aggregate, the exemption helps reduce the extraction of sand, gravel and rock that were specifically extracted for their use as aggregate and, on balance, the exemption helps reduce the environmental impact of aggregates extraction.
De materialer, der kan anvendes i granulater, er kun tilgængelige på markedet på grund af udvindingen af kaolin og plastisk ler, da stenbruddene ikke ville kunne overleve økonomisk uden denne udvikling.
The UK authorities had provided information regarding the waste resulting from china clay and ball clay extraction and the waste heaps created.
Som følge af de meget høje omkostninger til udvinding af mineralerne og den relativt lave kvalitet af biproduktet af denne proces, sammenlignet med primære granulater, ville stenbruddene ikke udvinde granulater overhovedet, hvis det ikke var for deres mineralindhold.
The Commission questioned in recital 106 of the Opening Decision whether such material would not be in a comparable situation to non-exempted aggregates, but observed that there may be a difference between the exempted material and non-exempted material in that the exempted materials constitute the spoil of china clay and ball clay extraction.
Ved fritagelse for granulatafgiften skelnes der ifølge IML mellem affaldsmaterialer, der frembringes som et biprodukt fra udvindingen af det materiale, der udvindes til andre formål end anvendelse som granulater (f.eks. affald fra udvinding af kaolin og plastisk ler), som er fritaget for afgift, og affaldsmaterialer, der er et biprodukt fra udvinding af granulater (f.eks. affald fra kalksten), som stadig er pålagt afgift.
It is an inevitable by-product of this extraction, which will occur not necessarily for the sake of aggregate extraction but in general for china clay and ball clay extraction.
IML anfører, at biprodukter fra stenbrud, der udvinder kalksten og tilhuggede sten udvindes specifikt med henblik på anvendelse som granulater og anvendes som granulater, mens biprodukter fra udvindingen af kaolin eller plastisk ler uundgåeligt følger af udvindingen af disse mineraler.
Indeed, both china clay and ball clay have specific properties that cannot always be replicated.
IML har også fremlagt et casestudie offentliggjort i »Construction News« vedrørende anvendelsen af genbrugsgranulater og sekundære granulater fra udvindingen af kaolin i beton på en stor byggeplads i London.
The Commission questioned in recital 107 of the Opening Decision whether this difference was sufficient to demonstrate that the tax exemption is justified by the nature and logic of the AGL and mentioned it required more information.
Bemærkninger fra Kaolin and Ball Clay Association modtaget den 17. januar 2014
Comments received by the Commission
Kaolin and Ball Clay Association oplyser, at andre materialer, der uundgåeligt udledes i forbindelse med udvindingen af kaolin og plastisk ler, kan anses for »sekundære« materialer, der eventuelt kan anvendes som granulater.
Comments received from Sibelco Europe on 16 January 2014
De gældende fritagelser for granulatafgiften for disse sekundære materialer blev indført for at tilskynde til deres anvendelse og reducere overfladedeponeringen af sådanne materialer.
According to its submission, Sibelco is a company involved in the extraction, processing and sales of china clay (kaolin) and ball clay.
Kaolin and Ball Clay Association hævder, at kaolin og plastisk ler ikke kan anvendes som granulater, og at de aldrig udvindes til dette formål.
The majority, 80 % to 90 %, of ball clay and china clay production is exported.
Hvis der ikke udvindes kaolin og plastisk ler, vil de granulatmaterialer, der produceres af dem, ifølge Kaolin and Ball Clay Association ikke blive markedsført.
Sibelco submits that the primary purpose for the exploitation of its quarries is the extraction of ball clay and china clay.
Omkostningerne til at separere kaolin og plastisk ler fra granulaterne og værdien af selve granulaterne ville gøre dette fuldstændigt urentabelt.
Other materials necessarily extracted can be regarded as secondary materials that may or may not be suitable for aggregate end use depending upon its constituents and possible processing.
Salgspriserne for kaolin og plastisk ler er væsentligt højere end salgspriserne for granulater, og det er derfor som sådan omkostningseffektivt at udvinde dem.
Sibelco maintains that china clay and ball clay as well as the products derived from them cannot be used as aggregates.
Kaolin and Ball Clay Association oplyser, at dette underbygges af det forhold, at kun omkring en tredjedel af det materiale, der kunne forarbejdes til granulater, aktuelt forarbejdes, selv med den nuværende fritagelse for granulatafgift.
They are specialist industrial minerals with only non-aggregate applications and end uses.
Ifølge Kaolin and Ball Clay Association vil salget af biproduktmateriale helt sikkert falde, hvis afgiften pålægges materialer, der i øjeblikket er fritaget.
China clay and ball clay are distinguished by their unique physical and chemical characteristics and rarity and are, thus, highly valuable.
Det kan faktisk allerede ses i projekter, der blev indledt i april 2014.
According to Sibelco, the spoil from these mineral extraction activities does not constitute material that is specifically extracted in order for it to be used as aggregate.
Bemærkninger fra BCC modtaget den 17. januar 2014
The spoil is extracted as a necessary consequence of obtaining china clay and ball clay.
BCC hævder, at det primære formål med udviklingen af kaolinbrud og plastisk lerbrud er at udvinde og forarbejde disse materialer, som er specialprodukter, der er kendetegnet ved deres sjældenhed og unikke fysiske og kemiske karakteristika.
The by-products are entirely different from the ball clay and china clay minerals and their uses are not the same or in any way interchangeable.
Ifølge BCC kan kaolin og plastisk ler samt produkterne fra dem ikke bruges som granulater og er aldrig blevet udvundet til sådanne formål.
Moreover, Sibelco maintains that, without the extraction of ball clay and china clay at these quarries, no potential aggregate materials would be available to the market since the quarries could not be economically operated other than for ball clay and china clay.