natgillin/translations-raw huggingface dataset:
The Commission notes that while the AGL serves a certain policy of a particular Member State it does not seem to relate to a project and a fortiori not a project which would be ‘specific and clearly defined in respect of the terms of its implementation’.
V Bruseli 27. marca 2015
Furthermore, it does not appear possible for the measure to qualify as a project of common European interest as it remains a policy that is national in scope.
Za Komisiu
In addition, since 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; do not seem to have themselves any environmental benefit as they simply encourage the extraction of such material, it cannot be said how such exemptions contribute to an increase in environmental protection.
členka Komisie
More importantly, as the General Court made clear in Joined Cases T-254/00, T-270/00 and T-277/00, Hotel Cipriani, ‘an aid measure can benefit from the derogation provided for in [Article 107(3)(b) of the Treaty] only if it does not benefit mostly the economic operators of one Member State rather than the Community as a whole’ [92].
Ú. v. EÚ C 348, 28.11.2013, s.
That criterion is not fulfilled where the national aid scheme merely seeks to improve the competitiveness of the undertakings concerned, in the case at hand to incentivise the use of one type of aggregate.
162.
Consequently, the Commission considers 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 found compatible with the internal market on the basis of Article 107(3)(b) TFEU as promoting environmental protection as a project of common European interest.
Ú. v. ES C 133, 5.6.2002, s. 11.
ALTERNATIVE ASSESSMENT UNDER ARTICLE 107(3)(c) TFEU — DEVELOPMENT OF CERTAIN ECONOMIC ACTIVITIES OR OF CERTAIN ECONOMIC AREAS
Pozri poznámku pod čiarou č. 1.
For an assessment of the aid measure under Article 107(3)(c) of the Treaty, it should be examined if the aid in question:
FAOterm:
meets a clearly-defined objective of common interest;
Oxford Dictionary of Construction, Surveying & Civil Engineering, Christopher Gorse, David Johnston a Martin Pritchard, Oxford University Press 2012;
is necessary, appropriate and proportionate for achieving this objective;
Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 100-4403; http://www.uepg.eu/what-are-aggregates.
does not affect competition and trade between Member States to an extent contrary to the common interest.
Pozri tiež vec T-210/02 RENV zo 7. marca 2012, British Aggregates Association/Komisia, ECLI:EU:T:2012:110, bod 1.
As a preliminary remark, the Commission notes that measures involving operating aid are in principle incompatible under Article 107(3)(c).
Betón je zmes kameniva, cementu a vody.
The AGL contributes to environmental protection as already established above in recital 87 in line with the findings of the General Court.
Kamenivo v tejto zmesi slúži ako pevná základná štruktúra a redukuje priestor, ktorý zaberá cementová pasta.
Environmental protection could be regarded as an objective of common EU interest.
Vzhľadom na jeho vysokú hodnotu hydraulickej vodivosti sa kamenivo často používa v kanalizačných štruktúrach.
According to the UK authorities, the exemptions from the AGL granted for products consisting wholly or mainly of shale and shale spoil, also pursue the objective of environmental protection by seeking to shift demand from freshly extracted aggregates to shale (wholly or mainly) and to shale spoil.
Kamenivo sa používa ako základný materiál pod základmi, cestami a železničnými traťami.
The UK authorities claim that these materials are not traditionally extracted for use as aggregates, and that they have no indication that they are intentionally extracted for use as aggregates.
Pri takomto použití vypĺňa medzery a chráni potrubie (potrubie na odvádzanie upravenej vody alebo slúžiace ako kanály pre káble sa musí chrániť pred ostrými predmetmi v zemi, preto sa kladie na jemné kamenivo a zakrýva sa ním pred zasypaním výkopu).
The UK authorities provided information as to the state of the aggregates sector before the introduction of the AGL and the necessity to introduce a tax that would diminish the fresh extraction for aggregates use while providing suitable alternatives.
Kamenivo tiež poskytuje tvrdý povrch (zabraňuje nerovnomernému usadeniu pod cestou, budovou alebo železnicou – nespevnené cesty a parkoviská sa zasypú povrchovou vrstvou kameniva, ktorá poskytne pevnejší povrch pre dopravné prostriedky, od bicyklov až po nákladné vozidlá.
The Commission notes that, in principle, the exemptions from the AGL served as further means to fulfil its environmental purpose.
Predchádza sa tak zabáraniu sa vozidiel do pôdy, najmä vo vlhkom počasí.
There are also indications that the same decrease in the extraction of fresh aggregates could not have been achieved without the AGL and its exemptions.
Wikipédia: https://en.wikipedia.org/wiki/Construction_aggregate (29. mája 2013); http://sustainableaggregates.com/overview/uses.htm (29. mája 2013).
In this regard, numerous comments from interested parties point to the fact that materials exempted under the AGL have successfully replaced freshly extracted aggregates products.
Európska norma BS EN 12620:2002.
Both high quality primary products aggregates, but, particularly, lower quality secondary aggregates have been replaced by exempted materials.
http://www.bgs.ac.uk/planning4minerals/Resources_1.htm (29. mája 2013);
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;
http://sustainableaggregates.com/sourcesofaggregates/recycled/rib_introduction.htm (29. mája 2013);
Shale appears to have various uses as aggregate and to also be specifically extracted for aggregates use as detailed in recital 341.
http://www.uepg.eu/what-are-aggregates (29. mája 2013).
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.
Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630-3.
The exemptions only make one category of freshly extracted material (shale) less expensive than the others.
http://sustainableaggregates.com/overview/uses.htm (29. mája 2013);
This can encourage shale's fresh extraction.
HM Customs & Excises – Konzultácia o možnom zavedení dane z kameniva – zhrnutie odpovedí, apríl 1999, bod 18.
This conclusion is supported by the findings of the General Court [93].
Napríklad piesok, zvyčajne kremičitý piesok, sa používa na výrobu odlievacích foriem.
Shale is a rock and its quarrying has similar environmental effects to other minerals' quarrying.
Ďalším príkladom je vápenec alebo uhličitan vápenatý.
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.
Rozomletý na jemný prášok sa používa ako bieliace činidlo alebo plnivo pri výrobe papiera, lepidiel, farieb, plastov, PVC, zubných pást, liekových tabliet a čistiacich prostriedkov.
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.
Používa sa tiež na doplnenie obsahu vápnika vo vitamínových a minerálnych doplnkoch, múke a krmive.
Transportation is ensured by lorries which pollute the air and damage the roads due to their weight.
Kremičitý piesok je tiež hlavným filtračným médiom používaným vo vodnom hospodárstve na odlučovanie tuhých častíc z odpadovej vody.
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.
Vápno absorbujú rastliny (plodiny alebo tráva) a stromy, ale k jeho prirodzenej strate z pôdy dochádza aj vyplavovaním dažďovou vodou a používaním hnojív.
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.
Môže to viesť k zvýšeniu kyslosti, strate úrodnosti pôdy a niekedy aj nepriaznivému vplyvu na štruktúru pôdy.
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.
Na obnovenie rovnováhy sa na poliach používa „poľnohospodárske vápno“ s cieľom zachovať nevyhnutné podmienky pre plodiny alebo trávne porasty.
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.
Vápnom môže byť jednoducho rozomletý vápenec alebo dolomit (ktorý obsahuje aj horčík) alebo pálený vápenec (alebo pálený dolomit), keď sa hornina zahrieva v peci.
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.
MPG6 – usmernenia pre získavanie kameniva v Anglicku z roku 1994, bod 6-123 (23).
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.
Oznámenie o rozpočte, marec 2000 – Cielená rozvážnosť:
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.
Budovanie silnejšej a spravodlivejšej Británie – kapitola 6:
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.
Ochrana životného prostredia – regenerácia našich miest/ochrana nášho vidieka – odpad;
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.
kamenivo, bod 6.91;
CONCLUSION AND RECOVERY
Správa o návrhu rozpočtu – november 2001 – kapitola 7:
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.
Ochrana životného prostredia – ochrana britského vidieka – ťažba kameniva – daň z kameniva, bod 7.71;
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].
Oznámenie o rozpočte, marec 2001 – kapitola 6:
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].
Ochrana životného prostredia, bod 6.91.
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].
List z 19. februára 2002 doručený 21. februára 2002 pod číslom A/31371, bod 4.10.
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 […]’.
Toto ustanovenie sa vzťahuje na prípad, keď sa kamenivo preváža z jedného miesta na druhé patriace tomu istému prevádzkovateľovi.
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.
Prevoz z miesta na miesto zvyčajne nepodlieha dani z kameniva, pozri oddiel 19 ods. 3 písm. b) finančného zákona na rok 2001.
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.
Orgány Spojeného kráľovstva uviedli, že kamenivo podlieha dohode o dodaní, keď je uzavretá zmluva alebo keď tovar prejde do iného vlastníctva a je vystavený doklad.
The sums to be recovered should bear interest until effective recovery.
Z oddielu 19 ods. 6 finančného zákona na rok 2001 vyplýva, že kamenivo je predmetom dohody vo chvíli, keď je samostatne identifikovateľné.
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.
Tiež sa tu ustanovuje, že prevod vlastníctva pozemku, na ktorom sa nachádza kamenivo, sa na účely dane automaticky nerovná aj dodávke kameniva.
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.
Povolené prípady sú vymedzené v oddiele 19 ods. 7.
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.
Týka sa to situácie, keď sa kamenivo zmieša s kamenivom podliehajúcim dani, ktoré nebolo predtým zdanené, a miešanie sa v plnom rozsahu odohráva na mieste, ktoré je miestom pôvodu, miestom registrovaným pod rovnakým názvom ako miesto pôvodu alebo miestom, na ktoré bolo kamenivo odobraté na účely použitia v postupe oslobodeného od dane, ale ktorý sa naň nepoužil.
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.
Miesto vykládky kameniva predstavuje miesto pôvodu, len ak ide o kamenivo vyťažené z morského dna alebo vôd Spojeného kráľovstva.
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’).
Pozri aj oznámenie o dani z kameniva 1:
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.
Daň z kameniva, apríl 2011, bod 8.1.
HAS ADOPTED THIS DECISION:
V takomto prípade sa na dodávku kameniva neuplatňuje daň.
Article 1
Pozri oznámenie o dani z kameniva 1.
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:
Vo (všeobecných) predpisoch o dani z kameniva z roku 2002 (SI 2002/761) sa stanovuje, v ktorých prípadoch môže viesť likvidácia kameniva k daňovej úľave.
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;
Podľa predpisu 13a má osoba nárok na daňový úver v súvislosti s uplatnenou daňou z kameniva, keď sa predmetné kamenivo podliehajúce dani zlikviduje (uložením ako odpadu alebo inak) ktorýmkoľvek z týchto spôsobov:„i) bez ďalšieho spracovania sa vráti na svoje miesto pôvodu alebo akékoľvek miesto, ktoré nie je jeho miestom pôvodu, ale je registrované pod rovnakým názvom;ii) zlikviduje sa na skládke;iii) ide o štrk alebo piesok a použije sa na účely obnovenia pláží na mieste, ktoré nie je jeho miestom pôvodu.“
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;
Oznámenie o oslobodení priemyselných a poľnohospodárskych postupov od dane z kameniva 2, dostupné na webovom sídle orgánu HM Revenue & Customs.
put into effect by the United Kingdom in breach of Article 108(3) TFEU are incompatible with the internal market.
Oslobodenia od dane a výnimky stanovené v oddiele 17 ods. 3 písm. e), oddiele 17 ods. 3 písm. f) bodoch i) a ii), oddiele 17 ods. 4 písm. a) (pokiaľ je materiál oslobodený od dane zložený výlučne z čierneho uhlia, hnedého uhlia, ílovitej bridlice a kryštalickej bridlice, ktoré sa používajú ako kamenivo, alebo je zložený hlavne z čierneho uhlia, hnedého uhlia, ílovitej bridlice a kryštalickej bridlice), oddiele 17 ods. 4) písm. c) bodoch i) a ii) (pokiaľ je zložený hlavne z hlušiny), oddiele 17 ods. 4 písm. f) (pokiaľ ide o íl), oddiele 18 ods. 2 písm. b) (pokiaľ sa vzťahuje na postup oslobodený od dane, ktorým sa získavajú materiály používané ako kamenivo) a oddiele 30 ods. 1 písm. b) (pokiaľ sa vzťahuje na postup oslobodený od dane v zmysle oddielu 18 ods. 2 písm. b), ktorým sa získavajú materiály používané ako kamenivo) finančného zákona na rok 2001 zmeneného finančným zákonom na rok 2002 a finančným zákonom na rok 2007.
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:
Pravidlá Spoločenstva o štátnej pomoci na ochranu životného prostredia (Ú. v. ES C 37, 3.2.2001, s. 3).
Section 17(3)(e), 17(3)(f)(i) and (ii) (except for the materials listed in Article 1(1) of this Decision),
Usmernenia Spoločenstva o štátnej pomoci na ochranu životného prostredia (Ú. v. EÚ C 82, 1.4.2008, s. 1).
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),
Pán Bird neposkytol v tejto súvislosti nijaký príklad ani dôkazy.
Section 18(2)(b), and
Pozri poznámku pod čiarou č. 31.
Section 30(1)(b) (in so far as it relates to an exempt process within the meaning of Section 18(2)(b)),
Pozri napríklad Prešetrovanie trhu s kamenivom, cementom a pripravenou betónovou zmesou Komisie pre hospodársku súťaž, pracovný dokument na vymedzenie trhu z 1. novembra 2011, bod 19 a správu o predbežných zisteniach z 21. mája 2013, bod 5.5 písm. b), bod 5.6 písm. b) a bod 5.24;
Article 2
Pozri spojené veci C-328/99 a C-399/00 Taliansko a SIM 2 Multimedia/Komisia, Zb.
Individual aid granted under the scheme referred to in Article 1(1) does not constitute aid if it fulfils the material conditions laid down by the Regulation adopted pursuant to Article 2 of Regulation (EC) No 994/98 and applicable at the time the aid was granted.
vec C-222/04 Cassa di Risparmio di Firenze a i., Zb.
Article 4
2006, s.
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.
I-289, bod 131;
Article 5
a spojené veci C-393/04 a C-41/05 Air Liquide Industries Belgium, Zb.
The United Kingdom shall recover the incompatible aid granted under the scheme referred to in Article 1(1) from the beneficiaries.
2006, s. I-5293, bod 29 a citovanú judikatúru.
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.
Vec C-143/99 Adria-Wien Pipeline, Zb.