natgillin/translations-raw huggingface dataset:
Both high quality primary products aggregates, but, particularly, lower quality secondary aggregates have been replaced by exempted materials.
Ks. ilmoitus kiviaineverosta 1 (AGL 1).
This does not include: (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;
Vuoden 2002 (yleisissä) määräyksissä kiviainesverosta (SI 2002/761) määrätään, missä tapauksissa kiviaineksien hävittämisestä voidaan saada verohelpotus.
Shale appears to have various uses as aggregate and to also be specifically extracted for aggregates use as detailed in recital 341.
Määräyksen 13 a perusteella henkilöllä on oikeus verohyvitykseen kannetusta kiviainesverosta, kun kyseinen verotettava kiviaines hävitetään (kaivamalla se maahan tai muilla keinoin) seuraavilla tavoilla:”i. se palautetaan ilman muuta käsittelyä alkuperäiselle paikalleen tai muulle paikalle, joka ei ole alkuperäinen, mutta joka on rekisteröity samalla nimellä;ii. se hävitetään kaatopaikalla;iii. se on soraa tai hiekkaa ja sitä käytetään rantojen kunnostamiseen paikalla, joka ei ole sen alkuperäinen paikka.”
Therefore, an exemption for shale and spoil of deliberately quarried shale only makes its extraction more competitive and risks encouraging further shale extraction As explained in recitals 575 to 580, shale that is deliberately extracted for commercial exploitation as aggregate is similar to taxed materials freshly extracted for aggregates use, the same is applicable to shale extracted as a by-product of taxable materials which is the same as other by-products of taxable materials which are taxed.
Ilmoitus AGL2 teollisuuden ja maatalouden menettelyjen verohelpotuksista, joka on saatavilla HM Revenue & Customsin (vero- ja tullilaitos) verkkosivuilla.
The exemptions only make one category of freshly extracted material (shale) less expensive than the others.
Vuoden 2001 rahoituslain, sellaisena kuin se on muutettuna vuoden 2002 ja 2007 rahoituslaeilla, 17 §:n 3 momentin e kohdassa, 17 §:n 3 momentin f kohdan i ja ii alakohdassa 17 §:n 4 momentin a kohdassa (siinä määrin kuin verosta vapautettu materiaali koostuu kokonaisuudessaan kivihiilestä, ruskohiilestä, savikivestä tai liuskekivestä, jota käytetään kiviaineksena, tai pääasiassa kivihiilestä, ruskohiilestä, liuskeesta ja savikivestä), 17 §:n 4 momentin c kohdan i ja ii alakohdassa (jos materiaali koostuu pääasiassa jätemaasta), 17 §:n 4 momentin f kohdassa (siinä määrin kuin kyse on savesta), 18 §:n 2 momentin b kohtaa (siinä määrin kuin kyse on verosta vapautetuista menettelyistä, jotka liittyvät materiaaleihin, joita käytetään kiviaineksena) ja 30 §:n 1 momentin b kohdassa (siinä määrin kuin kyse on verosta vapautetuista menettelyistä, joita tarkoitetaan 18 §:n 2 momentin b kohdassa, jossa säädetään materiaaleista, joita käytetään kiviaineksena) säädetyistä verovapautuksista ja veron poissulkemisista.
This can encourage shale's fresh extraction.
Yhteisön suuntaviivat valtiontuesta ympäristönsuojelulle (EYVL C 37, 3.2.2001, s. 3).
This conclusion is supported by the findings of the General Court [93].
Yhteisön suuntaviivat valtiontuesta ympäristönsuojelulle (EUVL C 82, 1.4.2008, s. 1).
Shale is a rock and its quarrying has similar environmental effects to other minerals' quarrying.
Bird ei antanut yhtään esimerkkiä tai todisteita asiasta.
There have been no claims made by the UK authorities aiming to show that shale is a more environmentally friendly alternative to other sources of aggregates even if it is specifically obtained for commercial exploitation as aggregate.
Ks. alaviite 31.
Interested parties have also argued that the exemption from the AGL damages the environment even more than the extraction process itself as the exemption allows the shale to be transported farther and still compete with other taxed materials.
Ks. yhdistetyt asiat C-328/99 ja C-399/00, Italia ja SIM 2 Multimedia v. komissio, tuomio 8.5.2003 (Kok., s. I-4035, 35 kohta);
Transportation is ensured by lorries which pollute the air and damage the roads due to their weight.
Asia C-143/99, Adria-Wien Pipeline, tuomio 8.11.2001 (Kok., s. I-8365, 41 kohta);
The Commission notes that the cost of transportation represents a very high part of the cost of selling shale (see recital 292) meaning that shale producers use the margin offered by the AGL to transport the material farther than they usually would and compete on a wider area with other quarries.
ks. myös asia C-172/03, Heiser, tuomio 3.3.2005 (Kok., s. I-1627, 40 kohta);
In addition, although arguing in general that the exemptions under investigation aim at helping to reduce the build-up of waste, the UK authorities have not demonstrated that the exemptions considered as state aid with regard to shale indeed can contribute to such reductions.
yhdistetyt asiat C-182/03 ja C-217/03, Belgia ja Forum 187 v. komissio, tuomio 22.6.2006 (Kok., s. I-5479, 119 kohta);
The Commission considers that these exemptions rather simply replace the build-up of heaps of spoil from shale fresh extraction for aggregates use and shale as by-products from extraction of taxed materials with the build-up of heaps of taxed low quality aggregates which can no longer find a buyer.
asia T-210/02 RENV, British Aggregates Association v. komissio, ECLI:EU:T:2012:110, 47 kohta;
The Commission therefore concludes that even if environmental protection is an objective of common interest, a general exemption for shale and spoil of shale when freshly extracted, as currently in place, actually risks to undermine this interest and does not represent an appropriate instrument for achieving it.
asia C-487/06 P, British Aggregates Association v. komissio, tuomio 22.12.2008 (Kok., s. I-10515, 82 kohta).
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.
Asia Adria-Wien Pipeline, mainittu edellä alaviitteessä 35, 42 kohta ja Portugali v. komissio, mainittu alaviitteessä 35, 52 kohta;
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.
asia C-487/06 P, British Aggregates Association v. komissio, tuomio 22.12.2008 (Kok., s. I-10515, 83 kohta).
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.
Asia Portugali v. komissio, mainittu edellä alaviitteessä 35, 56 kohta, ja asia T-308/00, Salzgitter v. komissio, tuomio 1.7.2004 (Kok., s. II-1933, 81 kohta);
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.
asia T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, 49 kohta.
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.
Asia T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, 51 kohta.
CONCLUSION AND RECOVERY
Ks. Economic and Fiscal Strategy Report and Financial Statement and Budget Report 1999 – 5 luku:
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.
Building A Fairer Society – Tackling tax abuse;
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].
Protecting the environment, s. 27:
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].
Asia T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, 66 kohta.
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].
HM Customs & Excises – Kuuleminen mahdollisesta kiviainesverosta – Yhteenveto vastauksista, huhtikuu 1999, 13 kohta.
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 […]’.
Komissiolle ei ole toimitettu tällaista näyttöä.
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.
Ks. alaviite 42.
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.
Komissiolle on toimitettu kopio sähköpostiviestistä.
The sums to be recovered should bear interest until effective recovery.
Liikesalaisuus.
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.
Ks. alaviite 39.
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.
Menettelyn aloittamista koskevan päätöksen johdanto-osan 58 ja 59 kappale.
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.
Asia T-210/02 RENV, British Aggregates Association v. komissio, ECLI:EU:T:2012:110, 64 kohta.
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.
Asia T-210/02 RENV, British Aggregates Association v. komissio, ECLI:EU:T:2012:110, 55 kohta.
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’).
Ks. vuoden 2001 rahoituslain 48 §:n 2 momentti:
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.
Lain 18 §:n 2 momentin b kohta:
Should it not be possible to establish these amounts on the basis of the available information, the UK authorities should request the shale producers to demonstrate to what extent the shale material they produce is (and to what extent it is not) the material specified in recital 621 of this Decision,
kaikki menettelyt, joilla kyseinen aines louhitaan tai otetaan muuten (joko osana louhintaa maaperästä tai muuten) kaikesta kiviaineksesta.
HAS ADOPTED THIS DECISION:
Lain 18 §:n 3 momentissa luetellaan kyseiset ainekset:
Article 1
Vuoden 2001 rahoituslain 30 §:n 1 momentin b kohdassa säädetään verohelpotuksesta, kun kyse on lain 18 §:n 2 momentin a, b tai c kohdassa tarkoitetusta verosta vapautetusta menettelystä, jota on sovellettu materiaaliin, josta on jo kannettu kiviainesvero.
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:
Nämä ainekset hyötyvät myös verovähennyksestä, kun vero on maksettu ja verosta vapauttamista koskeva menettely toteutetaan jälkeenpäin (30 §:n 1 momentin b kohta).
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;
Veron poissulkemisen arviointi koskee soveltuvin osin verohelpotusta.
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;
Menettelyn aloittamista koskevan päätöksen johdanto-osan 73 kappale.
put into effect by the United Kingdom in breach of Article 108(3) TFEU are incompatible with the internal market.
Ks. Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630–3007 ja 630–3013.
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:
Menettelyn aloittamista koskevan päätöksen johdanto-osan 83 kappale.
Section 17(3)(e), 17(3)(f)(i) and (ii) (except for the materials listed in Article 1(1) of this Decision),
Otteita (30. lokakuuta 2002) Alfred McAlpinen verkkosivuilta:http://www.amslate.com/applications/ima/ima.sbtml.
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),
Mitään esimerkkejä louhoksista ei toimitettu.
Section 18(2)(b), and
”Survey of Arisings and Use of Secondary Materials as Aggregates in England and Wales in 2001”, Symonds Group, marraskuu 2002.
Section 30(1)(b) (in so far as it relates to an exempt process within the meaning of Section 18(2)(b)),
Liuskekivestä peräisin olevaa kiviainesta käytettiin korkealaatuisen kiviaineksen sijasta moottoritie A55:n Bangorin ohikulkutiellä (jossa käytettiin 150000 tonnia liuskekivijätettä), ja sitä käytetään laajalti Pohjois-Walesissa yleiseksi täyttömateriaaliksi ja pengerryksiin.
Article 2
[…] arvioi liuskekiven kiviaineksen yhden tonnin tuotantokustannukseksi 5,69 Englannin puntaa.
Article 4
Tiedot on saatu avoimista lähteistä, kuten internetistä.
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.
Annetuista tiedoista ei käy ilmi, mitä ainesta yhdessä louhoksessa tosiasiassa tuotetaan, vaikka se mainitaan savikiveä tuottavien louhosten luettelossa.
Article 5
Irtomaalla tarkoitetaan sen mineraalin päällä olevaa ainesta, jota louhostoiminnan harjoittaja haluaa louhia.
The United Kingdom shall recover the incompatible aid granted under the scheme referred to in Article 1(1) from the beneficiaries.
Ks. alaviite 64.
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.
Asia T-210/02 RENV, British Aggregates Association, tuomio 7.3.2012, ECLI:EU:T:2012:110, 72 kohta.
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [100].
Ks. johdanto-osan 143 kappaleessa oleva taulukko.
Article 6
Ks. alaviite 67.
Recovery of the aid granted under the scheme referred to in Article 1(1) shall be immediate and effective.
Tiedot ovat saatavilla osoitteesta:
The United Kingdom shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
http://www.brauntonaggregates.co.uk/technical-details.html, viittauspäivä 11.3.2015.
Within two months following notification of this Decision, the United Kingdom shall submit the following information to the Commission:
Sitä käytetään posliinin ja kiiltävän paperin sekä lääkinnällisten ja kosmeettisten tuotteiden valmistuksessa.
a list of all entities producing the material referred to in Article 1(1) between 1 April 2002 and the date of submission of the list;
Kaoliinisavi on hienojakoista kaoliniittista sedimenttisavea, jonka koostumus on tavallisesti 20–80 prosenttia kaoliniittia, 10–25 prosenttia kiillettä ja 6–65 prosenttia kvartsia.
for each of the entities referred to at (a) above:
Sitä käytetään keramiikan tuotannossa antamaan muovailtavuutta ja lujuutta ilman polttoa.
the total amount of material referred to in Article 1(1) commercially exploited since 1 April 2002;
British Geological Survey, Mineral Planning Factsheet, Construction aggregates (Tietoaineisto mineraalisuunnittelua varten, rakennuskivet), s. 3.
the total amount (principal and recovery interests) to be recovered from each beneficiary;
Asia T-210/02 RENV, British Aggregates Association, tuomio 7.3.2012, ECLI:EU:T:2012:110, 89 ja 90 kohta.
a detailed description of the measures already taken and planned in order to comply with this Decision;
Ks. alaviite 77.
documents demonstrating that the beneficiaries have been ordered to repay the aid.
AOD = Argon Oxygen Decarburisation (hiilenpoisto argonin ja hapen avulla).
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.
Euroopan parlamentin ja neuvoston direktiivi 2006/21/EY, annettu 15 päivänä maaliskuuta 2006, kaivannaisteollisuuden jätehuollosta ja direktiivin 2004/35/EY muuttamisesta – Euroopan parlamentin, neuvoston ja komission julistus (EUVL L 102, 11.4.2006, s. 15).
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.
Ks. Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630–3006.
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.
Ks. myös British Aggregates Associationin näyttö unionin tuomioistuimelle osoitetussa vastauksessa asiassa T-210/02:
It shall also provide detailed information concerning the amounts of aid and recovery interest recovered from the beneficiaries.
Construction Raw Materials Policy and Supply Practices in Northwestern Europe – Facts and Figures – England, Scotland and Wales (Great Britain), British Geological Survey, toimeksiannosta laadittu raportti CR/02/082N, toimeksiantajana Alankomaiden liikenne-, julkisten töiden ja vesihuollon ministeriön (Ministerie van Verkeer en Waterstaat) alainen Dienst Weg- en Waterbouwkunde (tie- ja vesirakennuslaitos), s. 50.
Article 8
Ks. päätös tukiohjelmasta SA.18859 (11/C) (ex 65/10 NN), jonka Yhdistynyt kuningaskunta on toteuttanut – Pohjois-Irlannissa myönnettävä kiviainesveron alennus (ex N 2/04) http://ec.europa.eu/competition/state_aid/cases/241379/241379_1594138_163_2.pdf
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Ks. asia C-199/06, tuomio 12.2.2008, ECLI:EU:C:2008:79 (Kok., s. I-469, 61 ja 64 kohta).
Member of the Commission
Menettelyn aloittamista koskevan päätöksen johdanto-osan 150 kappale.
OJ C 348, 28.11.2013, p. 162.
Todisteita ei ole toimitettu.
OJ C 133, 5.6.2002, p. 11.
Yhdistetyt asiat T-254/00, T-270/00 ja T-277/00, Hotel Cipriani ym., tuomio 28.11.2008, ECLI:EU:T:2008:537, 337 kohta.
Idem 1.
Asia T-210/02 RENV, British Aggregates Association, tuomio 7.3.2012, ECLI:EU:T:2012:110, 89 kohta.
Wikipedia: https://en.wikipedia.org/wiki/Construction_aggregate (29 May 2013);
Ks. asia C-70/72, komissio v. Saksa, tuomio 12.7.1973 (Kok., s. 813,13 kohta).
FAO term:
Ks. yhdistetyt asiat C-278/92, C-279/92 ja C-280/92, Espanja v. komissio, tuomio 14.9.1994 (Kok., s. I-4103, 75 kohta).
http://termportal.fao.org/faoterm/search/pages/termUrl.do?id=204 (29 May 2013);
Ks. asia C-75/97, Belgia v. komissio, tuomio 17.6.1999 (Kok., s. I-3671, 64 ja 65 kohta).