natgillin/translations-raw huggingface dataset:
The UK authorities are aware of the risk of quarries benefiting from exemptions from the AGL by mis-describing the materials that they produce.
Poleg tega ni nevarnosti, da bi ta oprostitev lahko spodbujala novo pridobivanje glinastega skrilavca, saj so stroški pridobivanja glinastega skrilavca visoki, pokrijejo pa se lahko le, če se glinasti skrilavec pridobi za dekorativne in dimenzionirane proizvode.
HMRC carry out checks to ensure that the AGL is being applied accurately, and investigate where there is evidence of mis-description of materials.
To potrjuje tudi število dejavnih kamnolomov glinastega skrilavca, ki se po navedbah organov Združenega kraljestva od uvedbe dajatve na agregate zmanjšuje (s 43 na 32) [72].
The UK authorities have reviewed confidential tax records and public information in regard to the quarries the BAA mentioned that were producing clay and shale solely for aggregates purposes or have mislabelled their products as shale so that they benefit from the exemptions.
Komisija ugotavlja, da lahko obstaja naravni glinasti skrilavec, ki ni 100-odstotno čist, vendar še vedno izpolnjuje zahtevo, da se le z dletom razkolje v ostre kosmiče in ploščice.
The results of the review as regards each quarry have been presented to the Commission.
Organi Združenega kraljestva so v takih primerih menili, da bi morala oprostitev plačila dajatve zajemati tudi material, ki je pretežno iz glinastega skrilavca.
The review showed that there may be certain enforcement issues as regards one quarry and the UK authorities undertook to investigate.
Ker ni bilo predloženih dokazov, da se je takšen material, ki je pretežno iz glinastega skrilavca, namensko pridobival, da bi se uporabljal kot agregat, Komisija meni, da bi morala enaka utemeljitev, kot velja za material, ki je v celoti iz glinastega skrilavca, veljati tudi za material, ki je pretežno iz glinastega skrilavca, s čimer se zajame primer iz uvodne izjave 338.
As regards, the majority of the quarries that were found to be or have been active, no indication was found that they would be exploiting shale or clay solely for aggregates use.
Oprostitev plačila dajatve na podlagi člena 17(4)(a) zakona o financah iz leta 2001, dodeljena za material, ki je v celoti ali pretežno iz glinastega skrilavca oziroma je del česar koli s takšno sestavo, ne odstopa od običajne obdavčitve na podlagi dajatve na agregate.
However, the information provided to the Commission show that at least four or five [68] quarries are benefiting from the exemption although their main product is cut stone and shale is extracted in addition to it.
Skrilavec je kamnina in torej agregat v smislu člena 17(1) zakona o financah iz leta 2001, zato njegova oprostitev plačila dajatve na agregate ne pomeni odstopanja od načela običajne obdavčitve na podlagi dajatve na agregate, če se skrilavec namensko ne pridobiva, da bi se uporabljal kot agregat.
Coal
V takem primeru bi bila lahko oprostitev upravičena le, če bi prispevala k okoljskemu cilju dajatve na agregate, tj. preusmeritvi povpraševanja.
According to the UK authorities, coal is a combustible, sedimentary rock.
Zainteresirana stran in organi Združenega kraljestva so s predložitvami opozorili na več vrst uporabe, ko se glinasti skrilavec uporablja kot agregat, zlasti kot agregat slabše kakovosti za polnilo in nasipni material pod površino cest ali nasuvanje nasipov.
British-produced coal has a high sulphur content and is used almost exclusively in coal-fired electricity generating stations fitted for flue gas desulphurisation, although there is also some domestic consumption.
Komisija poleg tega ugotavlja, da skrilavec pogosto vsebujejo peščenjaki ali drugi obdavčeni materiali.
All coking coal (which is used in blast furnaces making steel) is currently imported.
V takih primerih se lahko šteje, da se skrilavec namensko pridobiva skupaj s takšnimi materiali, da bi se tržno izkoriščal kot agregat.
Coal is not suitable for use as aggregate.
Organi Združenega kraljestva so sami trdili, da so materiali, ki se pridobivajo, da bi se uporabljali kot agregati, ali ki nastanejo kot stranski proizvod pri postopku, namenjenem proizvajanju agregatov za tržno izkoriščanje, v drugačnem dejanskem položaju kot oproščeni materiali.
According to the UK authorities, where coal is extracted by surface mining, the overburden [69] and the strata from between the coal seams are lifted separately from the coal seams and the fireclays which lie immediately below some of the seams.
Skrilavec, ki se namensko pridobiva, da bi se tržno izkoriščal kot agregat, je torej tudi v drugačnem dejanskem položaju kot oproščeni materiali na enak način kot vsi drugi na novo pridobljeni obdavčeni materiali.
Fireclay, which is a by-product of coal extraction, is extracted separately and sold at about 10 % of the price of coal, primarily as a colorant in the brick-making process.
Zato ne bi bilo upravičeno, da bi imel material korist od oprostitve plačila dajatve na agregate, kadar se namensko pridobiva, da bi se uporabljal kot agregat.
In all cases, the overburden, inter-seam dirt and any residue left after mineral processing (for example, to remove high ash content or other impurities) is replaced in the void after mining.
Organi Združenega kraljestva so pokazali, da se velika večina skrilavca ne uporablja kot agregat, saj večina skrilavca na splošno ni primerna, da bi se uporabljala kot agregat.
The UK authorities claim that all underground mines process their coal in a density separation plant.
Visokokakovostna uporaba skrilavca je za izdelavo opeke, kar je keramični postopek.
The waste from the process is generally tipped and consolidated.
Komisija na podlagi informacij, ki so jih predložile zainteresirane strani, ugotavlja, da se na novo pridobljeni skrilavec lahko uporablja kot agregat, čeprav ne v številnih primerih, v nasprotju s pridobivanjem glinastega skrilavca pa se iz skrilavca ne proizvajajo vrhunski specializirani proizvodi, zaradi katerih bi bila mogoča oprostitev plačila dajatve.
Historic waste tips have generally been landscaped and covered with vegetation to reduce their visual impact.
Poleg tega je skrilavec material, ki ima lahko zelo različne značilnosti, odvisno od kraja izkoriščanja.
If there is adjacent surface mining of coal and/or other minerals the waste is sometimes used as an additional fill material for the restoration of those voids.
Komisija je upoštevala predložitev organov Združenega kraljestva, ki je podrobneje opisana v uvodni izjavi 297, da je skrilavec iz iste skupine kamnin kot glina, za trši skrilavec pa se lahko šteje, da je iz iste skupine kot glinasti skrilavec.
According to the UK authorities, some spoil or waste from the production of coal can be used as low-grade aggregate, for example for bulk engineering fill or for flood embankments.
Poleg tega se skrilavec v nasprotju z glino lahko in tudi se uporablja za zagotavljanje nasipnega materiala pri gradnji, v ta namen pa ga ni treba fizično predelati (uvodna izjava 299).
The waste is fine grained and does not have the engineering capability to support, for example, a building development.
Prvič, iz pripomb zainteresirane strani, predloženih Komisiji, je razvidno, da se skrilavec lahko in tudi se namensko pridobiva, da bi se tržno izkoriščal kot agregat.
The UK authorities maintain that there is no evidence that any quarry in the UK would be extracting coal solely for obtaining aggregate.
Cena skrilavca se giblje med […] in 4,44 GBP (glej uvodne izjave 292, 304 in 307).
They claim that, the AGL is designed to ensure that material consisting wholly of the spoil resulting from the mining of coal is not taxed.
V tej ceni je v nekaterih primerih 3 GBP samo cena prevoza skrilavca.
Clean seams of aggregate which are extracted when digging down to the coal are subject to the AGL.
Vendar Komisija ugotavlja, da ni prejela informacij o cenah skrilavca, ki se pridobiva kot glavni proizvod kamnoloma, ampak je prejela le informacije o cenah skrilavca, ki je stranski proizvod pri pridobivanju drugega materiala.
Lignite
V zvezi z novim pridobivanjem skrilavca v kamnolomih je prejela dokaze v zvezi z vsaj štirimi ali petimi [73] kamnolomi, ki dokazujejo, da skrilavec pridobivajo zlasti zato, da bi se uporabljal kot agregat.
According to the UK authorities, lignite is an intermediate material between peat and coal.
Kot je opisano v uvodni izjavi 318, je Komisija v odziv na seznam kamnolomov, ki ga je predložilo združenje BAA in ki so bili v imeniku rudnikov in kamnolomov iz leta 2010, ki ga je sestavil organ BGS, navedeni kot kamnolomi, ki skrilavec pridobivajo zlasti zato, da bi se tržno izkoriščali agregati iz skrilavca, od organov Združenega kraljestva zahtevala, naj v zvezi s temi kamnolomi predložijo informacije iz zaupnih davčnih evidenc.
The only significant deposit of lignite in Great Britain is in Devon, where it is a by-product of ball clay extraction.
Pri tem je bilo ugotovljeno, da je bilo za štiri ali pet [73] Glej opombo 67.
Small amounts are sold for horticultural use.
kamnolomov evidentirano, da imajo korist od oprostitve za skrilavec, proizvajali pa so obdelani kamen in skrilavec, da bi se uporabljala kot agregat.
Large deposits also exist in Northern Ireland, but there has been no commercial production of lignite there due to significant local opposition production.
Organi Združenega kraljestva so pojasnili, da kamnolomi proizvajajo obdelani kamen, skrilavec pa bi bilo treba šteti za stranski proizvod pri obdelovanju kamna, zato je upravičen do oprostitve.
Lignite is not suitable for use as aggregate, in particular because of its high moisture and volatile matter content.
Komisija tega pojasnila ne more sprejeti.
Assessment by the Commission
Kot je opisano v uvodnih izjavah 151–158, stranski proizvodi iz obdelanega kamna niso oproščeni obdavčitve na podlagi dajatve na agregate.
Although slate is an aggregate within the meaning of Section 17(1) of the Act 2001 it follows from the UK authorities and the interested party submissions that slate is extracted for obtaining architectural and dimensional products that sell for much higher prices than what is sold for aggregates use.
Poleg tega bi vsi kamnolomi agregatov proizvajali določene količine obdelanega kamna, če bi zanj obstajalo povpraševanje in bi bila kamnina primerna za obdelavo.
It would not make economic sense to exploit the quarries solely to extract slate for aggregate use which due to their properties are, in most cases, not suitable for high end aggregates uses, but are used as low-grade aggregate.
Vendar pa to ne pomeni, da ne bodo proizvajali zlasti agregatov, če je po njih povpraševanje in je proizvodnja ekonomsko smiselna, povpraševanja po obdelanem kamnu pa ni.
Moreover, extraction methods are far more expensive than standard aggregate extraction methods — it would be economically illogical to deliberately produce aggregate in such an expensive way.
Zato je treba te kamnolome šteti za kamnolome, ki namensko pridobivajo skrilavec, da bi se uporabljal kot agregat.
For example the cost of production of slate aggregates amounts to GBP 5,7 to GBP 6,5 per tonne, while the sell with up to GBP 6,42 per tonne.
Komisija v prejeti predložitvi opaža protislovje.
The material used for high quality slate purposes has a cut face due to the way in which it is extracted;
Pripomba, ki jo je predložila družba Torrington Stone, se nanaša na pridobivanje in prodajo agregatov iz skrilavca, ki jih kot primarni proizvod pridobiva eden od njenih kamnolomov (Vyse).
heavy slate slabs are cut across the grain into set sizes using a saw, and then also usually have at least one face which is cleaved along a natural plane within the rock by riving (splitting with a mallet and chisel).
Vendar organi Združenega kraljestva na podlagi tega, kako so proizvodi iz kamnoloma predstavljeni na njegovem spletnem mestu, trdijo, da kamnolom skrilavca sploh ne proizvaja.
In such case, the slate would undergo an exempt process in accordance with Section 18(2)(a) of the Finance Act 2001 and benefit from tax credit pursuant to Section 30.
Komisija kljub temu ugotavlja, da je skrilavec naveden na spletnem mestu kamnoloma Vyse, vendar ne v opisu njegovih proizvodov, ampak v tehničnih specifikacijah različnih proizvodov, ki jih pridobiva [74].
The BAA and several interested parties claimed that table tops, walling stone and hedging stone are aggregates uses and that the quarries producing such products as primary products should be taxed.
Poleg tega mora Komisija predložitev upoštevati, saj jo je predložil kamnolom sam.
The main argument for this is that the products structure of the respective quarries is not different from that of rock quarries (such as granite or sandstone) that would also produce walling stone with priority and afterwards the secondary low-grade aggregates.
Morda je bil material, ki ga proizvaja, napačno označen kot skrilavec, vendar kamnolom sam trdi, da je imel korist od oprostitve za skrilavec.
Unlike other aggregates such as limestone, slate appears to require deep quarrying, making its extraction expensive compared to the costs of an usual quarry.
Poleg tega so organi Združenega kraljestva večkrat navedli, da za namene dajatve na agregate ne upoštevajo načina, kako kamnolom svoje proizvode predstavlja javnosti.
The UK authorities and interested parties have shown that there is an important difference between normal aggregates quarries (such as granite, sandstone and limestone) and slate quarries and that their different tax treatment is fully justified.
Nikjer ni bilo navedeno, da bi se v kamnolomu opravil geološki preskus.
The BAA and several interested parties claim that there would be slate quarries that do not produce specialised architectural products, but exploit slate deliberately for aggregates use.
Komisija na podlagi razpoložljivih informacij in dokazov meni, da je v kamnolomu na novo pridobljeni skrilavec v dejanskem in pravnem položaju, ki je primerljiv s položajem drugih obdavčenih materialov.
Moreover, there would be quarries that claim they should be exempted because they produce slate, but, in fact the material they produce does not have the appropriate slaty cleavage or has been mislabelled.
Organi Združenega kraljestva niso dokazali, da je mogoče oprostitev v kamnolomu na novo pridobljenega skrilavca za agregate utemeljiti s ciljem „preusmeritve povpraševanja“ dajatve na agregate.
In this regard the Commission notes, firstly, that according to the UK authorities there is no indication that any quarries would be deliberately extracting slate for aggregates uses.
Dejansko takšna oprostitev omogoča vsaj ohranjanje novega pridobivanja skrilavca, ki naj bi se uporabljal kot agregat, in torej pomeni odstopanje od načela običajne obdavčitve dajatve na agregate, kar je v nasprotju s ciljem dajatve na agregate.
Indeed, in lack of clear evidence to the contrary, the UK authorities could not have been expected to prove a negative fact, i.e. that there are no quarries deliberately extracting slate for aggregates purposes.
Oprostitev za jalovino, ki nastane pri pridobivanju skrilavca, je ocenjena v oddelku 5.6.4.
When provided with examples of quarries that allegedly exploited slate deliberately for aggregates use, the Commission has requested that the UK authorities provide information in respect of such quarries.
Skrilavec, ki je neizogiben stranski proizvod pri pridobivanju premoga, je primeren, da se uporablja kot agregat, in torej spada na področje uporabe običajne obdavčitve na podlagi dajatve na agregate.
The information shows that none of these quarries exploit slate deliberately and primarily for aggregates purposes.
Vendar je mogoče njegovo oprostitev upravičiti na podlagi cilja „preusmeritve povpraševanja“ dajatve na agregate.
The information solely shed doubts as regards the qualification as slate of the products of one particular quarry which the UK authorities committed to investigate.
Poleg tega je zaradi njegove vrednosti zelo malo verjetno, da bi lahko oproščeni skrilavec kot stranski proizvod spodbudil novo pridobivanje premoga, saj to ne bi bilo ekonomsko smiselno.
A misrepresentation of the materials would constitute an abuse of the AGL and not a State aid issue.
Skrilavec se tako kot glina povečini uporablja pri izdelavi cevi, ploščic in opeke, ki so keramični proizvodi, zato ima korist od davčne olajšave, dodeljene keramičnim postopkom na podlagi člena 30(1)(c) zakona o financah iz leta 2001.
Secondly, as described above in recital 169 the Commission considers that advertisements in which quarries describe their products for the purposes of attracting clients are not entirely relevant for the assessment of the use of the materials for the purposes of the AGL.
Ker se ne uporablja kot agregat in ker je treba materiale, ki se uporabljajo za keramične postopke, obsežno fizično predelati, tj. žgati, da nastane trden in vzdržljiv proizvod, odporen proti vremenu, bi skrilavec, ki se uporablja za keramične postopke, upravičeno imel korist od olajšave plačila dajatve na agregate.
The UK authorities themselves do not take such descriptions into consideration for tax enforcement purposes.
Komisija je že v sklepu o začetku postopka ugotovila, da je olajšava za industrijske in kmetijske postopke (člen 30(1)(c)) v skladu z načeli običajne obdavčitve, na katerih temelji dajatev na agregate (uvodna izjava 137).
The criterion used by the UK authorities to check whether the material extracted by a particular quarry is slate is, in accordance with the Report [70], whether it ‘splits only with a chisel into sharp flakes and tiles’.
Komisija opozarja, da po mnenju združenja BAA in drugih zainteresiranih strani material, ki se uporablja za opeko, ne bi smel imeti koristi od oprostitve plačila dajatve.
Therefore, if there would be quarries claiming they produce slate and thus benefiting from the exemption, which in fact produce material that does not have sufficient slaty cleavage as the BAA claims, these quarries would have abusively not declared themselves for the payment of the AGL.
Vendar pa so organi Združenega kraljestva pokazali, da pri opeki in drugih keramičnih postopkih ne gre za to, da bi se material uporabljal kot agregat.
This would represent an enforcement issue and would be investigated as fraud by the HMRC.
Opeka nastane z obsežnim proizvodnim postopkom.
The UK authorities committed to investigate the quarry mentioned above and any other cases where research undertaken as a result of obtaining evidence for the Commission causes concerns about mis-classification of materials.
Skrilavec ali glina se v peči segrejeta na visoko temperaturo (več kot 1000 °C), kar spremeni njuno strukturo, da nastane trdna in trajna opeka.
If the material proves not to be slate, the levy as well as a penalty will be charged.
V peči se podobno žgejo drugi keramični proizvodi, vendar gre za proizvode drugačnih oblik, kot so cevi ali ploščice.
In accordance with the findings of the General Court [71] the inclusion of certain materials in the scope of the levy under the normal taxation rule applicable depends ‘only on their actual and established exploitation as aggregates’.
Opeka se ne izdeluje, da bi se podobno kot drobljenec uporabljala kot material za nasipavanje.
For freshly extracted slate, this can be interpreted so that, if there is no evidence of quarries deliberately extracting slate for aggregate use, slate is not comparable with the taxable materials and, thus, the exemption related to slate falls within the general principles of the AGL.
Izdeluje se zato, da se urejeno zloži in tako nastane zid.
It has been demonstrated to the Commission that slate is not deliberately extracted for aggregates purposes, but quarried for obtaining dimensional and decorative products.
Komisija na podlagi navedenega ugotavlja, da bi lahko imela uporaba skrilavca v keramičnih postopkih korist od olajšave plačila dajatve na agregate, saj ne predstavlja uporabe skrilavca kot agregata.
The Commission therefore concludes that freshly extracted slate is in a different factual and legal situation than the taxed materials and thus does not fall within the normal taxation principle of the AGL.
Poleg tega se lahko skrilavec uporabi namesto gline, žlindre ali drugih materialov kot vir alumosilikata pri proizvodnji cementa.
While it follows from the submissions that only a small part (around 5 %) of the material extracted from slate quarrying is high-quality slate which in suitably sized sheets can be sold as dimensional, architectural products and thus not for aggregates use, the remaining part of the quarry extraction is slate as by-product or waste which then can be used as aggregate (the exemption of spoil of slate extraction is assessed below in Section 5.6.4).
Meša se z apnencem, ta postopek pa je oproščen plačila dajatve na agregate.
However given that the extraction of the slate by-product is unavoidable phenomenon when quarrying the high quality slate for decorative and dimension material used in the construction and it cannot occur when quarrying other materials its exemption contributes to the objective of the AGL.
Uporaba apnenca oziroma apnenca in drugih materialov v cementu je oproščena plačila dajatve v skladu s členom 18(2)(c) zakona o financah iz leta 2001, saj so pri tej uporabi kemijske lastnosti materiala pomembne (z apnencem se zagotovi kalcijev silikat, z glino ali skrilavcem pa alumosilikat).
It can, indeed, help to shift the demand from freshly extracted materials for aggregates use towards slate as by-product.
Da bi proizvajalci skrilavca lahko uveljavljali oprostitev plačila dajatve na agregate, bi morali pokazati, kako je bil uporabljen material, ki so ga proizvedli in je v celoti ali pretežno iz skrilavca.
Moreover, there is no risk that this exemption could encourage the fresh extraction of the slate given the high costs of the extraction of slate which can be covered only when slate for decorative and dimension is obtained.
Skrilavec se na primer pojavlja tudi kot neizogiben stranski proizvod pri pridobivanju gline.
This has been confirmed also by the decreasing number of active slate quarries since the introduction of AGL (from 43 to 32) as informed by the UK authorities [72].
V takem primeru, ko skrilavec nima koristi že od kakšne druge oprostitve ali olajšave, bi se lahko ocenilo, ali bi bil zadevni skrilavec upravičen do oprostitve na podlagi dajatve na agregate, saj ni bil namensko pridobljen, da bi se uporabljal kot agregat.
The Commission notes that there might be naturally occurring slate that does not have a purity of 100 % purity, but that still meets the requirement to split only with a chisel into sharp flakes and tiles.
Oprostitev bi bila v skladu z načeli dajatve na agregate, saj bi se nanašala na skrilavec, ki se pridobiva kot neizogibni stranski proizvod materiala, ki ni agregat, se ne uporablja kot agregat in bi ga bilo mogoče uporabiti kot zamenjavo za na novo pridobljene agregate.
In such cases, the UK authorities considered that the exemption should cover also material consisting mainly of slate.
Kar zadeva skrilavec kot stranski proizvod, ki nastane pri novem pridobivanju drugih obdavčenih materialov, kot sta peščenjak gritstone ali apnenec, v kamnolomih Komisija ugotavlja, da se pri oprostitvi razlikuje med skrilavcem in drugimi obdavčenimi materiali.
The Commission therefore considers that since no evidence was provided that such material mainly consisting of slate was deliberately extracted for the use as aggregates the same reasoning that applies to material wholly consisting of slate, should apply also to material consisting mainly of slate which covers the situation described in recital 338.
Treba pa je proučiti, ali je lahko takšno davčno razlikovanje upravičeno na podlagi cilja dajatve na agregate.