natgillin/translations-raw huggingface dataset:
Encouraging a shift in demand away from deliberately extracted aggregates towards alternatives like:
Prvič, delež agregatov boljše in slabše kakovosti se zaradi geoloških dejavnikov razlikuje od kamnoloma do kamnoloma, vendar se lahko ta številka v vsakem kamnolomu spremeni, saj se lahko z učinkovitejšimi praksami zmanjša delež agregatov slabše kakovosti.
recycled aggregates,
Poleg tega je izraz „agregat slabše kakovosti“ deloma subjektiven.
wastes and by-products from other processes, including the extraction of other minerals (clay and coal extraction wastes, glass and tyre wastes) [16].
Agregat, ki je po mnenju enega upravljavca kamnoloma slabe kakovosti, lahko spada med glavne proizvode drugega upravljavca kamnoloma.
In this connection, the UK authorities had explained on the occasion of the Opening Decision that aggregates for construction uses are a relatively low value product, especially compared with the total costs of building projects for which aggregates are an input.
Če bi bili agregati slabše kakovosti oproščeni plačila dajatve, bi lahko to povzročilo neenako obravnavo upravljavcev, to pa bi privedlo do izogibanja davkom ali davčnih utaj.
Aggregates can be extracted from the ground relatively easily.
Obsežno javno posvetovanje z industrijo o tem vprašanju ob uvedbi dajatve na agregate ni prineslo uporabne opredelitve, kako razlikovati med visokokakovostnimi materiali, ki bi jih bilo treba obdavčiti, in slabšimi stranskimi proizvodi postopkov pridobivanja agregatov visoke vrednosti.
Therefore without additional price signals, such as the one given by the AGL, there is no particular incentive to use aggregates efficiently.
Organi Združenega kraljestva so opozorili tudi, da se v obdavčitvi agregatov slabše kakovosti kaže tudi želja po obravnavanju okoljskih stroškov pridobivanja agregatov ne glede na to, ali pridobljeni proizvod nazadnje šteje za proizvod boljše ali slabše kakovosti.
Also, without additional price signals, recycling of aggregates would not be economically viable.
Nazadnje so organi Združenega kraljestva opozorili, da dajatev na agregate ni zasnovana kot splošni davek na pridobivanje mineralov, ampak kot davek na pridobivanje kamnin, peska in proda, ki se v gradbeništvu uporabljajo kot agregati in ki se v Združenem kraljestvu tržno izkoriščajo.
The UK authorities considered that incentivising the use of recycled aggregates, while not without its own environmental costs such as use of energy and creation of noise, is an important aspect of reducing the environmental costs associated with the extraction of materials from the ground (such as long-term biodiversity impacts).
Pojasnili so, da ima pridobivanje drugih materialov morda podoben vpliv na okolje, vendar pri vseh ni mogoče zmanjšati intenzivnosti pridobivanja z uporabo nadomestnih materialov, kot so reciklirani materiali in jalovina.
Indeed, the use of recycled materials does not require the disturbance of new land or the sea-bed.
Poleg tega je bilo pridobivanje agregatov najobsežnejša dejavnost pridobivanja mineralov v Združenem kraljestvu (leta 2002 je po tonaži predstavljalo približno 70 % vsega pridobivanja mineralov) in je torej pomenilo glavni vir okoljske škode zaradi pridobivanja mineralov v celotnem Združenem kraljestvu.
In addition to encouraging the use of recycled aggregates as an alternative to newly-quarried material, the AGL's structure also seeks to reduce the extraction of sand, gravel and rock specifically for use as aggregates, by incentivising the use of other materials that would otherwise be discarded.
Področje uporabe davka je bilo opredeljeno tako, da bi se dosegla čim večja okoljska korist v obliki zmanjšanja pridobivanja agregatov in v smislu ohranjanja strateških virov, ne da bi se pri tem naložilo neproduktivno davčno breme materialom, ki jih ni mogoče nadomestiti z drugimi materiali.
By-products, spoil and waste of other extraction processes or of industrial processes are usually considered to be of lower quality and specification than materials specifically extracted and exploited for use as aggregates.
ZAKON O FINANCAH IZ LETA 2001, ZAČETEK VELJAVNOSTI, SPREMEMBE IN TRAJANJE
They may have slightly different uses and applications.
Primarna zakonodaja, s katero se ureja dajatev na agregate, je določena v členih 16–49 zakona o financah iz leta 2001 in njegovih prilogah od 4 do 10.
For example, due to their lower density or uneven size they may not be safe to use in the construction of certain road surfaces or in other situations where the aggregates need to withstand high pressure and wear and tear.
Zakon o financah iz leta 2001 je bil sprejet 11. maja 2001, od takrat pa se je večkrat spremenil, kakor je opisano v uvodnih izjavah 28 in 29 sklepa o začetku postopka.
However, by-products, waste and spoil can still present a viable alternative to the highest quality aggregates in many situations.
Ta sklep se nanaša na zakon o financah iz leta 2001, kakor je bil naknadno spremenjen.
The by-products, waste and spoil from processes specified in the Finance Act 2001 would be discarded without the existence of the AGL.
Dajatev na agregate je začela veljati 1. aprila 2002 in se še uporablja.
As they are, however, an unavoidable by-product of a number of processes which deliver important materials for the construction industry (such as roof tiles from slate) or other industries (such as feldspar for the glass-making industry), the UK authorities considered it environmentally more efficient to encourage a use as aggregates for these materials, instead of depositing them as waste.
Uporaba dajatve na agregate z zakonom ni časovno omejena.
This avoids additional environmental costs by using an already quarried product that would otherwise be left as waste, as opposed to the (additional) extraction of fresh aggregates with unnecessary additional environmental costs (disturbance of new land).
Organi Združenega kraljestva so po objavi sklepa o začetku postopka zakon o financah iz leta 2001 spremenili in s 1. aprilom 2014 odložili izvajanje oprostitev plačila dajatve za materiale, v zvezi s katerimi je Komisija izrazila pomisleke.
In addition, this assists in the rehabilitation of land already defaced by large waste and spoil tips.
Zato so pripravili novo merilo, „v gradbene namene“, ki je v skladu z opredelitvami iz veljavne zakonodaje.
The UK authorities had added that the application of the AGL to such materials could have the undesired effect of discouraging what little use for those materials already exists, thus increasing rather than reducing tipping.
Da bi se dosegel enak rezultat, kot je za uporabo navedenega merila predvideno v sklepu o začetku postopka, je v zakonodaji o odložitvi izvajanja dodatno določeno, da se:
Recital 23 of the Opening Decision contains a detailed account of the estimates of available amounts of alternatives.
glina (vključno z grudasto ilovico, kaolinsko glino in ognjevarno glino) in skrilavec, ki se uporabljata za keramične gradbene proizvode, in (ii) surova sadra, ki se uporablja za izdelavo mavca in mavčnih plošč, štejejo za oproščene postopke.
Initial projections suggested that the AGL would reduce demand for virgin aggregates by an average of 20 Mt/annum.
Lahko se namreč vključijo med material, ki se pridobiva „v gradbene namene“, vendar se v tem primeru zadevni materiali ne uporabljajo kot agregati.
The UK authorities had indicated that given the aim of inducing a more efficient extraction and a more efficient use of virgin aggregates, ‘the levy falls on those who undertake quarrying for the purposes of commercially exploiting aggregate’ [17].
ZASNOVA DAJATVE NA AGREGATE IN DOGODKI, KI SO VPLIVALI NA UVEDBO DAVKA
In this connection, the UK authorities had explained that while quarrying of high-specification materials to be used in the construction sector also produces materials of lesser quality and hence price, it is not in practice possible to relieve these materials in a similar manner as by-products of industrial processes or other extraction activities.
V členu 16(1) zakona o financah iz leta 2001 je navedeno, da se bo „dajatev, ki se bo imenovala dajatev na agregate, […] zaračunala v skladu s tem delom o agregatih, ki se tržno izkoriščajo“.
First, the proportion of high quality and low quality aggregates will vary from quarry to quarry because of geological factors, but is not an immutable figure for any given quarry as more efficient practices can help reduce the proportion of low quality aggregates.
V členu 16(2) je navedeno: „Dajatev se zaračuna vedno, kadar se od dneva začetka veljavnosti zakona ali po njem neka količina obdavčljivih agregatov v Združenem kraljestvu tržno izkoristi.“
In addition, the term low quality aggregate is, to some extent, a subjective term.
V skladu s členom 17(1) izraz „agregati“ „pomeni (v skladu s členom 18) kamnine, prod ali pesek pa tudi vse snovi, ki so vanje začasno vključene oziroma so jim naravno primešane“.
What one quarry operator would consider as low quality could be part of another's primary product range.
Člen 18(1) določa:
Exempting low quality aggregates could thus lead to unequal treatment of operators and lead to tax avoidance or evasion.
„V tem delu navedba agregatov: (a) vključuje navedbe jalovine, odpadkov, odrezkov in drugih stranskih proizvodov, ki so nastali pri izvajanju katerega koli oproščenega postopka na agregatih, (b) vendar ne vključuje navedb nobenega drugega materiala, ki je nastal pri izvajanju katerega koli takega postopka na agregatih.“
Extensive public consultation with the industry on this issue around the time of the introduction of the AGL did not yield a workable definition of how to distinguish between high quality materials — which should be taxed — and lower quality by-products of the process of extracting high value aggregates.
V skladu s členom 18(2) so oproščeni postopki:
The UK authorities have explained that while the extraction of other materials may have similar environmental impact, not all have suitable options for lessening the intensity of extraction through the use of alternative materials such as recycled materials and spoil.
vsak postopek za proizvodnjo apna ali cementa iz apnenca ali apnenca in katerega drugega materiala.“
In addition, aggregates' extraction was the largest mineral extraction activity in the United Kingdom (in 2002, it accounted for around 70 %, by tonnage, of all mineral extraction) and therefore constituted the main source of environmental damage arising from mineral extraction across the United Kingdom as a whole.
fluorit;
The scope of the tax was defined in order to achieve the greatest environmental benefit in the form of a reduction in the extraction of aggregates and in terms of the preservation of strategic resources, while at the same time not imposing a dead-weight tax burden on materials for which an alternative does not exist.
Fullerjeva zemlja;
FINANCE ACT 2001, ENTRY INTO FORCE, AMENDMENTS AND DURATION
dragi in poldragi kamni;
The primary legislation governing the AGL is set out in the Finance Act 2001, Sections 16 to 49 and Schedules 4 to 10.
surova sadra;
The Finance Act 2001 was adopted on 11 May 2001 and has been subject to several amendments as described in recitals 28 and 29 of the Opening Decision.
katera koli kovina ali ruda katere koli kovine;
This Decision references the Finance Act 2001 as subsequently amended.
muskovit;
The AGL came into effect on 1 April 2002 and remains applicable.
perlit;
The law does not limit the application of the AGL in time.
pepelika;
Following the Opening Decision, the UK authorities amended the Finance Act 2001 by suspending the exemptions for the materials as regards to which the Commission had expressed doubts as of 1 April 2014.
plovec;
The UK authorities explained that in preparing the necessary legislation for the suspension, they concluded on the basis of comments received from industry that determining whether certain materials had been ‘extracted for use as aggregates’ would be impractical.
rudninski fosfati;
Accordingly, they devised a new criterion, ‘for construction purposes’ which is consistent with the definitions used by the existing legislation.
natrijev klorid;
In order, however, to achieve the same result as envisaged by the Opening Decision with the application of the latter criterion, the suspension legislation additionally provides that:
lojevec;
clay (including ball clay, china clay and fireclay) and shale used to make ceramic construction products;
vermikulit.
This is due to the fact that they could be included in material extracted ‘for construction purposes’, but they do not represent uses as aggregates of the respective materials.
Člen 16(2) zakona o financah iz leta 2001 skupaj s členom 19(1) in 19(2) določa, da je treba dajatev na agregate plačati zaradi katerega koli od naslednjih štirih načinov tržnega izkoriščanja v Združenem kraljestvu, ki se pojavi najprej:
STRUCTURE OF THE AGL AND EVENTS TRIGGERING THE TAX
prenese se z izvornega kraja ali katerega drugega kraja, registriranega pod imenom osebe, ki je upravljavec izvornega kraja [18], ali katerega drugega kraja, na katerega je bila količina agregata prenesena zaradi izvajanja oproščenega postopka na teh agregatih na navedenem kraju, vendar se tak postopek na agregatih ni izvedel;
Section 16(1) of the Finance Act 2001 states that ‘a levy, to be known as aggregates levy, shall be charged in accordance with this Part on aggregate subjected to commercial exploitation’.
za agregate začne veljati dogovor o njihovi dobavi drugi osebi [19];
Section 16(2) reads ‘The charge to the levy shall arise whenever a quantity of taxable aggregate is subjected on or after the commencement date, to commercial exploitation in the United Kingdom’.
se mešajo, razen v dovoljenih okoliščinah [21], s katerim koli materialom ali snovjo, razen z vodo.
According to Section 17(1) ‘aggregate’ ‘means (subject to Section 18 below) any rock, gravel or sand, together with whatever substances are for the time being incorporated in the rock, gravel or sand or naturally occur mixed with it’.
V zakonu o financah iz leta 2001 se za namene dajatve na agregate primarno razlikuje med tremi vrstami izvornih krajev:
Section 18(1) provides that:
pristaniščem ali drugim pristajalnim območjem, na katerem se agregati, pridobljeni z morskega dna Združenega kraljestva, prvič raztovorijo (člen 20(1)(a));
‘In this Part references to aggregate: (a) include references to the spoil, waste, off-cuts and other by-products resulting from the application of any exempt process to any aggregate; (b) but do not include references to anything else resulting from the application of any such process to any aggregate’.
kraj, na katerem se je izvedel oproščeni postopek (člen 20(1)(b)).
According to Section 18(2) exempt processes are:
To se nanaša na primere, v katerih se je oproščeni postopek izvedel, oproščeni material se je pridobil, ostalo pa je nekaj agregata, ki se je izkoristil.
the cutting of any rock to produce stone with one or more flat surfaces;
Kraj, na katerem je potekalo pridobivanje oproščene surovine, postane izvorni kraj agregata;
any process by which a relevant substance is extracted or otherwise separated (whether as part of the process of winning it from any land or otherwise) from any aggregate;
kraj, na katerem se agregat pridobi iz tal (člen 20(1)(d)).
any process for the production of lime or cement from limestone or from limestone and anything else’.
Zaradi koncepta tržnega izkoriščanja dajatev na agregate velja za agregate, ki se pridobijo v Združenem kraljestvu, in uvožene agregate.
Section 18(3) lists the relevant substances as being (a) anhydrite; (b) ball clay; (c) barytes; (e) china clay; (f) feldspar; (g) fireclay;
Za uvožene agregate dajatev na agregate ne velja, ko se raztovorijo v Združenem kraljestvu [22], ampak velja, ko so predmet dogovora (in so agregati že v Združenem kraljestvu) ali ko se uporabijo v gradbene namene (v Združenem kraljestvu) oziroma se mešajo (v Združenem kraljestvu) s katerim koli materialom ali snovjo, razen z vodo, razen v dovoljenih okoliščinah [23].
fluorspar;
Koncept tržnega izkoriščanja je podrobneje pojasnjen v členu 19(3) zakona o financah iz leta 2001.
fuller's earth;
V tem odstavku je v točki (e) navedeno, da ne gre za tržno izkoriščanje, kadar agregati, na katerih se ne izvedejo nobeni postopki, pri katerih bi se mešali s katero koli drugo snovjo ali materialom (razen z vodo), ponovno postanejo del tal na kraju, na katerem so bili pridobljeni [24].
gems and semi-precious stones;
V členih 21 in 22 je opredeljeno, kdo je upravljavec kamnoloma in ali je v danem primeru za izkoriščanje pristojen upravljavec ali katera druga oseba (in kdo je torej dolžan plačati dajatev na agregate).
gypsum;
POJEM OBDAVČLJIVI AGREGATI – OPROSTITVE PLAČILA DAJATVE NA AGREGATE IN DAVČNE OLAJŠAVE
any metal or the ore of any metal;
Člen 17(2) zakona o financah iz leta 2001 določa, da agregat ni obdavčljiv v štirih primerih:
perlite;
če se je že uporabljal v gradbene namene (pred datumom začetka veljavnosti zakona ali po njem);
potash;
če gre za agregat ali izhaja iz agregata, ki je že bil obdavčen z dajatvijo na agregate;
pumice;
če gre za agregat, ki je bil z izvornega kraja prenesen pred datumom začetka veljavnosti zakona.
rock phosphates;
Za agregat se šteje, da se uporablja v gradbene namene, kadar se uporablja kot material ali podpora pri gradnji ali izboljšavi katere koli strukture (vključno s cestami, stezami, potmi, na katerih ležijo ali bodo ležali železniški tiri, nasipi, stavbami in mostovi) ali kadar se meša s čimer koli v okviru postopka izdelave malte, betona, termakadama, bituminiziranega drobljenca ali katerega koli podobnega gradbenega materiala [25].
sodium chloride;
Člen 17(3) določa, da je agregat oproščen dajatve na agregate, če:
talc;
je v celoti iz agregata, pridobljenega z odstranitvijo iz tal na lokaciji katere koli stavbe ali predlagane stavbe med zakonito izvedenimi izkopavanji:
vermiculite.
je v celoti iz agregata, pridobljenega z odstranitvijo iz tal vzdolž trase ali predlagane trase avtoceste ali predlagane avtoceste in med izkopavanji, ki se:
Subsections (3)(d) and (h) of Section 18 were omitted retroactively as of 1 April 2002 by changes introduced by the Finance Act 2002.
(da) je v celoti iz agregata, pridobljenega z odstranitvijo iz tal vzdolž trase ali predlagane trase katere koli železniške, tramvajske ali enotirne proge ali predlagane železniške, tramvajske ali enotirne proge in med izkopavanji, ki se:
Section 16(2) of the Finance Act 2001 read in conjunction with Section 19(1) and Section 19(2) determines that the AGL is triggered by any of the following four types of commercial exploitation within the United Kingdom that would occur first:
je v celoti iz jalovine, odpadkov ali drugih stranskih proizvodov brez krovnine, ki so nastali zaradi pridobivanja ali drugega načina ločevanja od kakršne koli količine agregata iz kaolinske gline ali grudaste ilovice;
it is removed from its originating site, or any site registered under the name of a person who is the operator of the originating site [18], or any other site to which the quantity of aggregate had been removed for the purpose of having an exempt process applied to it on that site but at which no such process has been applied to it.
Odstavek (3)(da) člena 17 je bil dodan s členom 22(3) zakona o financah iz leta 2007 in velja od 1. avgusta 2007.
it becomes subject to an agreement to supply it to any person [19];
Poleg tega so z odstavkom 4 člena 17 dajatve oproščeni agregati, ki so v celoti ali pretežno iz vsaj enega od naslednjih materialov ali so del česar koli s takšno sestavo, tj.:
it is used for construction purposes [20];
premog, lignit, glinasti skrilavec ali skrilavec;
it is mixed, otherwise than in permitted circumstances [21], with any material or substance other than water.
odpadki iz vrtanja, ki so nastali pri izvajanju katerih koli dejavnosti, izvedenih v skladu z dovoljenjem, dodeljenim na podlagi zakona o nafti iz leta 1998 [ali zakona o (proizvodnji) nafte (Severna Irska) iz leta 1964];
For the purpose of the AGL, the Finance Act 2001 distinguishes essentially between three types of originating sites:
vsi materiali, ki so nastali zaradi del, izvedenih v okviru izvajanja pooblastil, ki jih je treba izvesti v skladu z določbo iz novega zakona o cestah in cestnih delih iz leta 1991, odredbe o cestah (Severna Irska) iz leta 1993 ali odredbe o cestnih delih (Severna Irska) iz leta 1995;
the port or other landing site at which aggregate won from the United Kingdom seabed is first landed (Section 20(1)(a));
glina, prst ali rastlinski odpadki ali druge organske snovi.“
the site where an exempt process took place (Section 20(1)(b)).
V skladu z obvestilom Notice AGL 1 „v celoti“ pomeni, da je ves zadevni material eden od oproščenih materialov.
This relates to situations where an exempt process has been applied, the exempt substance has been extracted and some aggregate is left over and exploited.
„Pretežno“ pomeni, da več kot 50 % materiala sestavlja eden od oproščenih materialov.
The site where the extraction of the exempt substance took place becomes the originating site of the aggregate;
Z umetnim mešanjem agregata z večjo količino oproščenega ne nastane oproščena mešanica, ampak bo to pomenilo, da je treba dajatev na agregate za agregat plačati ob mešanju.
the site where the aggregate is obtained from the ground (Section 20(1)(d)).
V skladu s členom 30(1) zakona o financah iz leta 2001 je treba določiti predpise, s katerimi se vzpostavlja pravica osebe do davčne olajšave, če se:
As a result of the concept of commercial exploitation, the AGL applies to both aggregates extracted in the United Kingdom and imported aggregates.
agregat, za katerega se je plačala dajatev na agregate, iz Združenega kraljestva izvozi v obliki agregata;
Imported aggregates will be subjected to the AGL not when they are landed in the United Kingdom [22] but when they are the subject matter of an agreement (and the aggregate is already located in the United Kingdom) or are used for constructions purposes (in the UK) or are mixed (in the United Kingdom) with any material or substance other than water, unless in permitted circumstances [23].
za agregat, za katerega se je plačala dajatev na agregate, uporabi oproščeni postopek;
Section 17(2) of the Finance Act 2001 provides that an aggregate is not a taxable aggregate in four cases:
Ti postopki so:
if it is, or derives from, any aggregate that has already been subjected to the AGL;
Proizvodnja in taljenje železa, jekla in barvnih kovin, vključno s postopki litja, precizijskim litjem, obrati za sintranje in vlečenjem žic.
An aggregate is regarded as being used for construction purposes when it is used as a material or support in the construction or improvement of any structure (including roads, paths, the way on which any railway is or is to be laid, embankments, buildings and bridges) or when it is mixed with anything as part of the process of producing mortar, concrete, tarmacadam, coated road stone or any similar construction material [25].
Legiranje
in connection with the modification or erection of the building;
Šifra 004:
and (ii) exclusively for the purpose of laying foundations or of laying any pipe or cable;
Čiščenje in filtriranje pitne vode, zraka in olja
it consists wholly of aggregate won: (i) by being removed from the bed of any river, canal or watercourse (whether natural or artificial) or of any channel in or approach to any port or harbour (whether natural or artificial);
Šifra 005:
for the purpose of improving or maintaining the highway or of constructing the proposed highway;
Proizvodnja energije
and (ii) not for the purpose of extracting that aggregate;
Šifra 007:
(da) it consists wholly of aggregate won by being removed from the ground along the line or proposed line of any railway, tramway or monorail or proposed railway, tramway or monorail and in the course of excavations carried out:
Keramični postopki
for the purpose of improving or maintaining the railway, tramway or monorail or of constructing the proposed railway, tramway or monorail;
Šifra 008:
it consists wholly of the spoil, waste or other by-products, not including the overburden, resulting from the extraction or other separation from any quantity of aggregate of any china clay or ball clay;
Ognjevarni postopki