natgillin/translations-raw huggingface dataset:
BAA har forelagt et eksempel på et kalkstensbrud, der primært producerer landbrugskalk, men som udsættes for konkurrence fra biprodukter fra industrielle forbrændingsprocesser eller smeltning eller raffinering af metal på markedet for deres sekundære produkter, dvs. kalkstensgranulater.
The Commission has also already established above in recitals 205, 333, 367 and 368 that coal, lignite, slate and the substances listed in Section 18(3) cannot or are not freshly extracted for use of aggregate and thus are not in the same legal and factual situation as taxed materials.
Det viser, at fritagelsen for biprodukter fra industrielle forbrændingsprocesser eller smeltning eller raffinering af metal er endnu mere begrundet, da et uundgåeligt biprodukt som dette faktisk erstatter andre nyudvundne granulater, som f.eks. kalkstensgranulater.
In addition, the Commission assessed the difference between these exemptions and 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 in the context of establishing the underpinning principles of the AGL as detailed in recitals 149 to 158.
Kommissionen har allerede behandlet forskellen mellem biprodukter fra udvindingen af kalksten til produktion af landbrugskalk og fritagne biprodukter fra processer, der ikke vedrører granulater, i betragtning 151-158.
As regards spoil of slate extraction, which could be used as aggregate and also consist of slate, the Commission notes that no fresh slate quarrying would take place deliberately for obtaining these products due to their low value (see recitals 226 and 237-240).
BAA hævder, at biprodukter fra industrielle forbrændingsprocesser eller smeltning eller raffinering af metal ikke bør indrømmes fritagelse for granulatafgiften, da miljøpåvirkningen fra stålværker er meget større end miljøpåvirkningen fra granulatudvinding.
Spoil from slate extraction achieves a selling price between GBP […] and GBP […] per tonne.
Det kan være tilfældet.
High quality architectural slate products appear to have a selling price starting from GBP 200 per tonne and rising to above GBP 1000 per tonne.
Stålværker er imidlertid en proces, som ikke vedrører granulatafgiften.
Only a small part of the spoil from slate extraction can actually find a market and is sold even with the exemption from the AGL.
Fritagelsen for biprodukter fra industrielle forbrændingsprocesser eller smeltning eller raffinering af metal omhandler kun salget af disse som granulater, så de kan erstatte nyudvinding med henblik på anvendelse som granulater.
Moreover, slate extraction is an extremely costly process for which more costs are incurred than in the case of regular quarrying.
De modtagne bemærkninger giver følgelig ikke Kommissionen anledning til at ændre sin konklusion i indledningsafgørelsen (betragtning 124).
According to the UK authorities the cost of producing slate spoil amounts to GBP 5,7 to GBP 6,5 per tonne (recital 263).
I forhold til den undtagelse, der gælder for materiale, som hovedsagelig, men ikke udelukkende er biproduktet af en industriel forbrændingsproces eller metalsmeltning/-raffinering, har de britiske myndigheder forklaret, at der i nogle tilfælde skal tilsættes yderligere kemikalier for at stabilisere materialet, så det bliver egnet til anvendelse som granulater.
This demonstrates that it does not make economic sense to deliberately extract slate solely to benefit from the exempted spoil of its extraction.
Anvendelsen af Borax er dog ikke omfattet af anvendelsesområdet for denne afgørelse.
Thus this exemption is unlikely to increase the fresh extraction.
Mineral Products Association har foreslået, at afgiftens størrelse fastsættes i forhold til mængden af afgiftsbelagt materiale i blandingen, når materialer er blandet med materialer, der er pålagt afgiften.
In accordance with the typical revenue of slate quarries, the specialised architectural products, although only 5 % of production, bring revenues to the quarries that are 2,54 to 3,52 times higher than the revenues brought by slate spoil (see recital 263).
Som granulatafgiften er opbygget, er dette allerede tilfældet.
Given that spoil from slate extraction can and is used as aggregates it could be considered in a comparable factual and legal situation as other taxed materials.
Granulatmateriale, der er »blandet med et andet materiale end vand« anses for at være blevet udnyttet kommercielt og er som sådan allerede pålagt afgift (paragraf 19, stk. 1, litra d), i loven).
The Commission therefore concludes that the exemption from the AGL for spoil from slate extraction represents, first, an exemption for spoil from extraction of a material which is not freshly extracted for aggregates use, and, second, does not lead to any additional fresh quarrying of materials, but can increase the use as aggregates of a material that would otherwise be discarded or tipped as waste.
Kommissionen konkluderer derfor, at fritagelsen efter paragraf 17, stk. 4, litra c), nr. i) og ii), i loven er omfattet af de principper, der ligger til grund for granulatafgiften, og udgør ikke en selektiv fordel.
Thus this exemption is justified by the ‘shift of demand’ objective of the AGL.
FRITAGELSE FOR MATERIALE, DER UDELUKKENDE ELLER HOVEDSAGELIG BESTÅR AF LER (PARAGRAF 17, STK.
The same applies for spoil of coal, lignite and of the substances in Section 18(3) of the Finance Act 2001 which are either not aggregates or not extracted for aggregates use.
4, LITRA f))
Firstly, the extraction of lignite does generate spoil.
Med hensyn til ler forklarede de britiske myndigheder inden vedtagelsen af indledningsafgørelsen, at ler i medfør af dets plastiske egenskaber sædvanligvis ikke betragtes som en bjergart.
In accordance with the information from the UK authorities, lignite is itself a by-product of ball clay extraction in Devon.
Dette præciseres i fritagelsen og indebærer, at det ikke er påkrævet at identificere og opkræve granulatafgift af sand eller sten, der naturligt forekommer sammen med ler.
Lignite deposits in Northern Ireland are not exploited.
Kommissionen bemærkede dog, at ler geologisk er en bjergart, og at det kan anvendes som granulater [82].
Secondly, as submitted by interested parties and by the UK authorities, spoil from coal extraction, which can include shale, are either not suitable for aggregates use, for example, fireclay, or are generally tipped and consolidated.
For så vidt som et materiale, der hovedsagelig består af ler, blev udvundet med henblik på anvendelse som granulater, fremgik det ikke klart, hvordan fritagelsen kunne begrundes i de normale beskatningsprincipper, eller i hvilket omfang dette kan anses for en anden situation end afgiftsbelagte materialer i forhold til formålet med granulatafgiften.
Some spoil or waste from coal extraction is suitable for use as aggregates and it can, thus, replace freshly extracted aggregates.
Kommissionen har modtaget følgende bemærkninger fra BAA.
Pricing information as regards the price of coal (GBP 50) versus the price for which coal spoil sells (GBP 1 to 2), when there is demand for such products, shows that the exemption for spoil of coal cannot lead to more extraction of coal just for obtaining the exempted materials.
Bemærkninger fra BAA modtaget den 15. september 2014
The exemption from the AGL for spoil of coal extraction helps achieve the environmental scope of the AGL.
BAA anfører, at ler kan anvendes som granulater uden kemiske eller fysiske ændringer.
Thirdly, as explained in Section 5.6.2, the substances listed in Section 18(3) of the Finance Act 2001 are not deliberately extracted for aggregates use as the majority of them are not aggregates or are not suitable for use as aggregates.
De hævder, at ler er omfattet af den definition af granulater, der gives i indledningsafgørelsen.
The only substances suitable for lightweight aggregates are perlite, pumice and vermiculite which are not extracted in the United Kingdom.
Det kan anvendes til en række formål som granulater, herunder påfyldning.
Moreover, the UK authorities have shown that the substances listed in Section 18(3) of the Finance Act 2001 either do not generate spoil that could be used as aggregates, are themselves a spoil of the extraction of something else, or are no longer extracted.
BAA har fremlagt et kapitel fra en bog om anvendelsen af ler inden for byggeri og anlæg.
Therefore, the exemption for the spoil of the substances listed in Section 18(3) of the Finance Act 2001, if any, cannot lead to more extraction of the main material so that the exempted aggregate product is obtained.
Ler anvendes ifølge BAA også i store mængder af det britiske Highways Agency til vejprojekter.
Therefore, the Commission can now conclude that the exemption of aggregates consisting wholly of the spoil from any process by which coal, lignite or slate 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) have been separated from other rock after extraction or won with that other rock is in a different factual and legal situation than materials taxed under the AGL in light of the objective of the AGL.
BAA oplyser, at dette er en anvendelse som granulater.
Spoil of shale extraction when the shale is deliberately extracted for aggregates use is comparable with spoil from the extraction of any other taxed material (for instance limestone, granite and gritstone).
Ler er omfattet en af de kategorier af acceptable materialer, der er anført i »Specification for Highway Works in the United Kingdom«.
The Commission notes that it has received very little information as regards the cost of shale extraction and the price which shale achieves when it is extracted as a primary product of a quarry.
Ler kan desuden specifikt anvendes som granulater til formål, hvor andre sten ikke er egnede, f.eks. foring og tildækning af deponeringsanlæg og foring af damme og kanaler.
The spoil of any process by which the shale has been separated from other rock can be still used as aggregates.
BAA har fremlagt en liste over otte stenbrud, som angiveligt udvinder ler, der er egnet som granulater.
The possibility to sell spoil from the extraction of shale for aggregates use exempted from AGL gives an extra leverage to shale producers and can, potentially, encourage fresh extraction of the shale as pointed by the General Court [79].
Listen er udtrukket fra BGS Directory of Mines and Quarries 2010.
As the main product, shale appears in some instances to be deliberately extracted for aggregates use.
BAA har videre nævnt to stenbrud, som udvinder ler, der kan bruges til kystsikring, oversvømmelsessikring, anlægsprojekter, tildækning af deponeringsanlæg, foring af damme, fyldmateriale og landindvinding — alt sammen anvendelser som granulater.
Spoil from the process of obtaining shale could also potentially be sold as aggregates.
Det udvundne materiale tilhører også kategorien af kohæsivt materiale, der er egnet til vejprojekter.
Therefore, there is no guarantee that the exemption for spoil of shale that is deliberately extracted for commercial exploitation as aggregate does not lead to more fresh extraction of shale, thus undermining the environmental objective of the AGL.
BAA nævner videre et eksempel, hvor ler fra et stenbrud anvendes til anlæg af en vej.
The spoil of shale extraction, when the shale is deliberately extracted for commercial exploitation as aggregate, falls into the scope of the normal taxation rule of the AGL and are not in a different factual and legal situation than materials taxed under the AGL in light of the environmental objective of the AGL.
BAA hævder derfor, at der er adskillige stenbrud, som producerer og sælger ler med henblik på anvendelse som granulater og ikke kun til keramiske processer.
In addition, the exemption for such spoil cannot be justified under the nature and logic of the AGL as shown above in recital 456.
Der findes ifølge BAA også en række stenbrud, hvor ler er indlejret i andre materialer.
With regard to shale as spoil occurred with the quarrying of shale for non-aggregates use (for instance for brick-making) the Commission considers — on the basis of the available information — that albeit being in the comparable legal and factual situation as other taxed materials, it could not be demonstrated that the exemption of such spoil can lead to an increase of fresh quarrying of the shale for non-aggregates use.
Materiale fra disse stenbrud, der hovedsagelig består af ler, ville være fritaget.
Given the relatively low price of shale as by-product when sold for aggregates use (GBP […] to GBP 4,4 per tonne including transportation costs), it is highly unlikely that the exemption for the spoil from shale extraction might lead to an increase of shale quarrying.
De britiske myndigheder anfører, at ler umiddelbart adskiller sig fra andre typer finkornet sediment ved dets plasticitet og evne til at blive skåret og formet med en kniv eller murske (definition i den geologiske rapport [83]).
In any event such increase of fresh quarrying of shale for non-aggregate use would not be contrary to the objective of the AGL.
Lerets plastiske egenskaber gør det uegnet til anvendelse som granulater til de fleste formål, fordi det udvider sig, når det absorberer vand, og revner, når det udtørrer.
Shale producers would have to show what uses the shale they produced had in order to claim an exemption from the AGL for the spoil, i.e. if it was commercially exploited for aggregates use.
Det meste ler er ifølge de britiske myndigheder blødt og ikke-kornet.
AGGREGATES CONSISTING MAINLY OF, OR BEING PART OF ANYTHING CONSISTING MAINLY OF, THE SPOIL OR WASTE FROM, OR BY-PRODUCTS OF ANY INDUSTRIAL COMBUSTION PROCESS OR FROM THE SMELTING OR REFINING OF METAL (SECTION 17(4)(c)(i) AND (ii))
Uden kemisk eller fysisk transformation er det kun egnet som påfyldning i forbindelse med jordarbejder, f.eks. foring af deponeringsanlæg og oversvømmelsessikring.
Prior to the adoption of the Opening Decision, the UK authorities had indicated that the primary purpose of the concerned industrial process (e.g. coal-fired generation of electricity, smelting iron ore to produce steel) is to produce a product which is not used as aggregates.
Ubehandlet ler er generelt uegnet til »typisk anvendelse som granulater« (f.eks. fyldning af bygningsfundamenter, betonfremstilling, vejbelægning eller mørtel).
The spoil, waste and by-products concerned are for instance industrial slag (blast furnace slag, basic oxygen furnace steel slag, electric arc furnace steel slag and combustion ash).
Disse anvendelser tegner sig for langt den største del af produktionen i Det Forenede Kongerige. »Typisk anvendelse som granulater« kræver næsten altid et hårdt kornet materiale — sædvanligvis sand, grus og/eller knust sten, f.eks. kalksten, magmatiske bjergarter eller sandsten, eller kornet materiale, der er genbrugt fra nedbrydningsaffald eller vejprojekter.
The purpose of the exemption is to encourage use rather than disposal in waste tips (shift in demand).
Den eneste situation, hvor ler kan anvendes til en »typisk anvendelse som granulater«, er, når leret er blevet pelleteret og opvarmet til 1000 °C i en industriel proces, så det danner hårde og lette kugler, der kan anvendes som kornede granulater i beton til specielle formål, dog af mindre omfang.
This both improves the visual landscape and reduces the need to quarry virgin aggregate.
De britiske myndigheder anfører, at de ikke har kunnet finde et stenbrud, hvor det kan siges, at ler udvindes specifikt med henblik på anvendelse som granulater.
The Commission doubted that the application of the exemption to materials that are mainly (i.e. as of 50 %) composed of the spoil or waste from, or by-products of any industrial combustion process or the smelting or refining of metal would still be in line with the nature and logic of the AGL.
Lerets egenskaber betyder dog ifølge de britiske myndigheder, at det er egnet til andre anvendelser end som granulater i situationer, hvor leret holdes tørt, og dets uigennemtrængelighed for vand er afgørende.
The Commission has received several comments from interested parties in this regard.
De britiske myndigheder mener ikke, at foring og tildækning af deponeringsanlæg bruger ler som granulater.
The Mineral Products Association supports the conclusions of the Commission in the Opening Decision that these materials are not in the same legal and factual situation as taxed material.
Det er ikke materialets masse, der kræves, men uigennemtrængelighed for vand og perkolater.
The justification is clear for materials consisting wholly of spoil or waste.
Specialanvendelser af ler omfatter foring af deponeringsanlæg, vandløb, søer og damme samt oversvømmelsessikring.
But for materials consisting mainly of spoil or waste an exemption would be justified only if there is a small amount of residue of other material mixed with the exempt material.
Ler, der anvendes til disse formål, anvendes ikke som granulater.
Comments received from QPANI on 8 January 2014
Det anvendes ikke som fyldmateriale, når der er brug for hårde og kornede materialer.
According to QPANI, there is a significant supply of materials used in aggregates markets which are the by-product of industrial combustion processes or the smelting or refining of metal such as iron and steel slags and incinerator bottom ash.
Ler, der hverken er hårdt eller kornet, anvendes til at etablere en barriere, der er svært gennemtrængelig for væsker.
The association supports the conclusion in recital 124 that these materials are ‘not in the same legal and factual situation as taxed material in the light of the objective assigned to the AGL’.
Som svar på BAA's bemærkning om, at ler kan bruges i forbindelse med vejprojekter, anfører de britiske myndigheder, at Highways Agency har oplyst de britiske myndigheder om anvendelsen af ler.
There is a clear justification for materials which are ‘wholly’ the spoil or waste from, or by-products of these processes at the point of commercial exploitation to be exempt from the AGL.
De britiske myndigheder hævder, at ler, der er udgravet fra anlægsstedet for et vejprojekt, på grund af dets permeabilitet kan anvendes til jordarbejde, f.eks. påfyldning og anlæg af volde, hvor det ikke skal transporteres (dvs. ler ikke udvindes specifikt, det er et biprodukt fra vejbyggeriet).
The BAA submitted a letter by the Hart Quarry, an agricultural lime quarry, showing the difficulties that quarry has encountered in having their secondary products compete with slag aggregates from nearby steel works.
Ler kan tilsættes kalk eller cement for at forbedre dets bæreevne.
The aggregates produced by the quarry are exempt although the environmental impact of the steel works is much higher than that of the Hart Quarry.
Det kan bruges i drænkanaler, hvor dets permeabilitet er afgørende, eller som påfyldning ved mindre konstruktioner, hvor der ikke kræves stor bæreevne.
The AGL has allegedly prevented the Hart Quarry from competing on the aggregates market.
De britiske myndigheder bemærker, at overskudsler, der udgraves fra vejanlægssteder, kan sendes til deponeringsanlæg som et affaldsmateriale.
According to the BAA, the quarry sells all the lime it produces and the amount of aggregates produced as a by-product in proportion to the total output has remained constant, they cannot be decreased or increased.
Virksomheder varmebehandler i nogle tilfælde ler med henblik på at producere letvægtsgranulater til vejbyggeri.
Therefore, there are not large heaps of unsold aggregates that have built up during the AGL.
De britiske myndigheder forklarer med citat fra Highways Agency, at materialer til jordarbejder opdeles i kategorierne kornet (klasse 1) og kohæsiv (klasse 2).
The quarry, allegedly, cannot increase its lime production to meet export demand due to the unsold by-products.
Kategorierne for kornede materialer er granulater, dvs. materialer, der bruges som stabilt fyld.
Supplementary information received from Mr Bird of the BAA on 10 February 2014
Det kan dog bruges som et kohæsivt materiale uden varmebehandling.
According to Mr Bird, slag can be ground into an additive or an alternative to ordinary Portland cement making it an important product making a first class aggregate.
Til disse formål kan ler ikke erstattes af granulatmaterialer, f.eks. knust granit eller kalksten, da de er partikelformede materialer.
Comments of the UK authorities
Ler kan erstattes af pulveriseret brændselsaske (f.eks. fra kulkraftværker), da de også har kohæsive egenskaber.
The UK authorities maintain that the exemption regards chemicals added to the materials resulting from any industrial combustion process or the smelting or refining of metal so that they can be used as aggregates.
I modsætning til ler er grabsten til kystsikring ifølge de britiske myndigheder dannet af granulater.
According to the UK authorities, for a variety of reasons, the by-product of the industrial combustion processes is not always of suitable quality or sufficient on its own to be used as aggregate.
Dette er en bulkmasse, hvor de hårde, partikelformede egenskaber af utilhuggede og uregelmæssige stenstykker danner et stabilt materiale, som beskytter blødere jord mod erosion fra havet.
However, if an extra material is added this can improve its suitability for such use.
Grabsten til kystsikring er meget forskellige fra ler, der bruges til oversvømmelsessikring.
For example, the production of stainless steel produces di-calcium silicate on cooling.
Grabsten modstår erosion forårsaget af vand i stedet for at omgive vandet ved at være uigennemtrængeligt for det.
That substance turns the slag (called AOD [80] slag) into a powder, which raises dusting issues that render it unsuitable for use as construction aggregate or otherwise.
Kravene i specifikationen afhænger af kystområdernes specifikke karakter, men stenmaterialets densitet og slidstyrke er centrale egenskaber.
If the steel producer adds the chemical anhydrous sodium tetra borate (Borax) to the molten slag after it has been melted in the furnace, the chemical will stabilise the slag.
De britiske myndigheder hævder, at der ikke foreligger klare beviser, herunder i materiale omtalt af Kommissionen og materiale fremlagt af BAA for Retten, for, at ler udvindes med henblik på anvendelse som granulater i Det Forenede Kongerige.
The addition of the chemical removes the dusting problem and results in the stabilised slag forming a crystalline rock-type material that can then undergo a metal recovery process, crushing and screening and weathering and is then suitable for certain aggregate uses, e.g. in the preparation of asphalt materials.
Retten tager udtrykkeligt forbehold og anfører »hvis ikke andet dokumenteres« (se præmis 86-91 i Rettens dom i sagen T-210/02 RENV).
The UK authorities maintain, the addition of a chemical to the by-product of an industrial combustion process does not render the exemption inconsistent with the objective of the levy, since the resultant material is not a taxable aggregate.
De britiske myndigheder har undersøgt de oplysninger, som BAA har fremlagt vedrørende stenbrud, der udnytter ler alene med henblik på anvendelse som granulater, og har konkluderet, at det ikke forholder sig således.
Assessment of the Commission
Disse oplysninger, som er hentet fra fortrolige afgiftsopgørelser, er blevet udleveret til Kommissionen.
The Commission has already concluded in recital 124 of the Opening Decision that aggregates consisting wholly of, or being part of anything consisting mainly of, the spoil or waste from, or by-products of any industrial combustion process or from the smelting or refining of metal (‘by-products of industrial combustion processes or from the smelting or refining of metal’) are not in the same legal and factual situation as taxed material in the light of the objective assigned to the AGL.
De britiske myndigheder har kontaktet et stenbrud, der ifølge BAA anvender ler til vejbyggeri.
Both the UK authorities and the Mineral Products Association have demonstrated that aggregates consisting mainly of by-products of industrial combustion processes or from the smelting or refining of metal are not in the same legal and factual situation as taxed material in the light of the objective assigned to the AGL.