natgillin/translations-raw huggingface dataset:
As to the concept of aggregates, the UK authorities have confirmed on many occasions that the AGL is not conceived as a levy on all extracted minerals or even on all rock, gravel or sand, but only on rock, gravel and sand extracted for the purpose of providing bulk in construction.
Pripombe družbe Cloburn Quarry Company Ltd., prejete 17. januarja 2014
This is further confirmed by the preparatory works of the AGL [39].
Družba Cloburn Quarry trdi, da pridobiva granit in vrsto peščenjaka (greywacke).
Those works confirm that from the outset, the AGL was intended to be a tax on aggregates and not on any particular extracted mineral.
Slednji se uporablja za posipe za zmanjšanje drsnosti s količnikom PSV, višjim od 70.
This has also been recognised by the General Court [40].
Ker za stranske proizvode iz takšnega materiala ni mogoče uveljavljati oprostitve, se kopičijo velike zaloge prahu tega peščenjaka in bodo sčasoma postale velika težava.
As indicated in recital 14 above, aggregates can generally be described as corresponding to granular or particulate materials which because of their physical and chemically inert properties are suitable for use on their own or with the addition of cement, lime or bituminous material in construction as concrete, roadstone, asphalt or drainage courses, or for use as construction fill.
Družba Cloburn Quarry trdi, da se je obseg prodaje kamnoloma pred kratkim z 1,3 milijona ton v letih 2007/2008 zmanjšal na 0,5 milijona ton.
Natural aggregates are sand, rock and gravel.
To je deloma posledica recesije, predvsem pa oproščene prodaje konkurenčnih kamnolomov.
However, materials that are used as aggregates can also serve other purposes.
Po mnenju družbe Cloburn Quarry ima kamnolom zaradi dajatve na agregate manjšo možnost, da konkurira uvoženim agregatom, saj se njihovi stranski proizvodi brez davka prodajajo drugje, na zunaj pa s kamnolomi, ki jim ni treba plačevati podobne dajatve.
In other terms, for the purposes of the AGL whether a material has to be considered as an aggregate or not will depend on its use rather than its geological composition.
Družba Cloburn Quarry trdi, da se je zaradi dajatve na agregate poslabšal njihov trg, tj. da se je znižala cena agregatov, oproščeni kamnolomi pa lahko svoje materiale prevažajo na večje razdalje.
In the course of drafting the AGL legislation, the UK authorities realised that a use-based definition of the scope of the tax would prove problematic, as the intended use for the product could change after the tax point had passed [41].
Po njenih trditvah je leta 2013 zaradi oproščenih kamnolomov prodala 50000 ton agregatov manj.
In order to solve that difficulty, the UK authorities opted for another technique.
Velik problem so nahajališča skrilavca, ki se uporablja na velikih gradbiščih, zlasti vzdolž koridorja Glasgow–Edinburg.
Instead of using a precise definition of the term ‘aggregate’ or general taxation criteria, the Finance Act 2001 starts by subjecting sand, gravel or rock to the tax but then narrows down the application and scope of the tax through exclusions, exemptions and tax reliefs of rock, sand or gravel that have been used for certain purposes or have been subjected to certain processes.
Za izgradnjo cest se je porabil približno 1 milijon ton skrilavca.
The objective assigned to the AGL is to ensure that the environmental impact of aggregates extraction (in particular damage to biodiversity and to visual amenity) is more fully reflected in prices so as to induce a more efficient extraction and use of aggregates.
To je vplivalo na konkurenco, saj drugi kamnolomi niso mogli prodati svojih stranskih proizvodov majhne vrednosti.
It also aims at encouraging a shift in demand away from freshly extracted aggregates towards alternative aggregates such as recycled aggregates and aggregates which are the by-products of or waste from certain extraction or industrial processes.
Poleg tega agregati družbe, ki so živo rdeče barve, konkurirajo dekorativnemu glinastemu skrilavcu slivovo rdeče barve, ki je oproščen dajatve.
The shift in demand on its turn will reduce the need for freshly extracted aggregates and will thus limit the damage to the environment associated with the extraction activity.
Družba trdi, da se je spopadala s konkurenco in ni bila uspešna na razpisih za projekte zaradi kamnolomov, za katere sumi, da so imeli korist od oprostitve plačila dajatve na agregate.
The Commission considered in the Opening Decision that it was necessary to determine the objective assigned to the tax system of the AGL without referring to the terminology of virgin or primary aggregates, but by reference to its content.
Po navedbah družbe je eno pogodbo izgubila zaradi kamnoloma, ki so mu bili odobreni načrti upravljanja za pridobivanje agregatov na nahajališču skrilavca, oproščenega dajatve.
The terminology is described in detail in recitals 64 and 65 of the Opening Decision.
Trdi, da je bilo na voljo vsaj 800000 ton skrilavca, ki bi jih bilo mogoče naprej prodati glavnemu izvajalcu.
Irrespective of the terminology used, the UK authorities oppose aggregates that were (freshly) extracted for their use as aggregates to various materials that were either not freshly extracted as aggregates or that were inevitably obtained as a result of other activities that were not aimed at the extraction of aggregates, but which nonetheless could serve as alternatives to freshly and specifically extracted aggregates.
Družba je predložila tudi več splošnih pripomb v zvezi s pomanjkanjem okoljske razsežnosti dajatve na agregate.
Taking into account the explanations provided by the UK authorities the Commission concluded in the Opening Decision that the normal taxation principle of the AGL is the taxation of rock, gravel and sand (freshly) extracted for being used as aggregates and subjected to commercial exploitation within the United Kingdom on or after 1 April 2002.
Pripombe družbe Blinkbonny Quarry (Borders) Ltd. (v nadaljnjem besedilu: družba Blinkbonny Quarry), prejete 8. januarja 2014
As regards its objective, the Commission noted that the AGL aims at making the extraction of aggregates more efficient by internalising the environmental costs of that activity.
Družba Blinkbonny Quarry poroča, da se spopada s konkurenco drugega kamnoloma, ki morda prodaja oproščeni material, vključen v svežo betonsko mešanico, zato bi lahko ponujal nižje cene.
In addition, it aims at shifting demand:
Po njenem mnenju se konkurenčni kamnolom brez oprostitve ne bi odprl in torej ne bi mogel konkurirati na trgu.
from deliberate extraction of rock, gravel and sand for aggregates use in the construction industry towards the use of aggregates which are the by-products of or waste from certain processes or of recycled aggregates.
Družba trdi, da lahko njen konkurent zaradi oprostitve svoj material prevaža na večje razdalje, kar škodi okolju.
COMMENTS RECEIVED ON NORMAL TAXATION PRINCIPLE AND OBJECTIVE OF THE AGL
Trdi, da ukrep koristi tistim z oprostitvami, saj lahko prodajajo proizvode na odprtem trgu brez takih stroškov kot tisti, ki te ugodnosti ne morejo izkoristiti.
Comments received from the BAA on 15 September 2014
Družba Blinkbonny Quarry meni, da dajatev na agregate ni izpolnila svojega okoljskega cilja, saj je njena posledica pridobivanje cenejšega materiala, ki se prevaža na večje razdalje in spodbuja pridobivanje oproščenega agregata v kamnolomih le zaradi proizvajanja cenejših materialov, ki niso stranski proizvodi ali odpadki.
The BAA reiterated its statements from previous submissions that the AGL is inherently illogical.
Poleg tega trdi, da se oproščeni skrilavec in glinasti skrilavec prodajata kot agregata v gradbene namene, zaradi oprostitve pa se pridobiva več skrilavca in glinastega skrilavca, da bi se uporabljala kot agregata.
The BAA claims that there is no clear definition for aggregates that can explain the scope of the AGL.
Pripombe družbe Kinegar Quarries Ltd (v nadaljnjem besedilu: družba Kinegar Quarries), prejete 15. januarja 2014
The BAA maintains that, the AGL taxes many materials that are outside the scope of the definition laid down in the Opening Decision i.e. materials that are used for different purposes than ‘providing bulk in construction’ or use in concrete, roadstone, asphalt, drainage courses or as construction fill.
Družba Kinegar Quarries trdi, da vsi kamnolomi proizvajajo agregate slabše kakovosti.
They claim that, armour rock for sea defences, which is taxed, is not used to add bulk in construction and is much larger and heavier than aggregates that are used for concrete or the other uses listed.
Po njenem mnenju ni razlike, ali je zadevni proizvod glinasti skrilavec, ki se izvaža po vsem svetu, ali pa običajni agregat, ki se uporabi 15 milj od kamnoloma.
In addition, uncut building stone is taxed by the AGL while it is used to construct walls of buildings and traditional hedges (i.e. walls separating fields) rather than any of the uses listed.
Trdi, da so agregati sekundarni proizvodi, zato jih je mogoče uporabiti na različne načine, vedno pa so bili poceni.
The BAA argues that it cannot be claimed that these materials are ‘aggregate’ and that roofing slate, cut building stone or clay for the manufacturing of bricks is not ‘aggregate’.
Trdi tudi, da so stroški agregatov nizki, ker so stranski proizvod pri proizvodu boljše kakovosti, za vzdrževanje stanja zalog pa se njihove cene oblikujejo v skladu s povpraševanjem in ponudbo.
All the materials are rock extracted from the ground, but used for different purposes and are not interchangeable.
Kljub temu trdi, da so agregati do uvedbe dajatve na agregate vedno prinesli nekaj prihodka.
Furthermore, there would be, supposedly, no environmental basis to label some of these materials as ‘aggregate’ and others not.
Po uvedbi so morali sekundarni agregati konkurirati agregatom, ki imajo korist od oprostitev, v nekaterih okoliščinah pa to ni bilo mogoče.
The BAA claims that the fact that the exemptions are based on the geology of the material is problematic as the geological terms of clay, shale and slate cover a very wide geological range of rocks that are extracted from quarries that could not produce roofing slate tiles or ceramic products.
Kljub temu se proizvodnja sekundarnih agregatov ni zmanjšala, saj obstaja povpraševanje po kakovostnejšem proizvodu.
This material however still qualifies as exempt clay, shale and slate from a geological perspective.
Poleg tega trdi, da zaradi dodatnega prevoza agregatov ni okoljskih koristi.
The BAA provides some statements from Dr Rachel Hardie, a specialist geologist, as regards the poor choice of geological terms for differentiating rocks.
Družba Kinegar Quarries trdi, da si je vlada Združenega kraljestva prizadevala zagotoviti, da lahko proizvajalci, ki ne proizvajajo agregatov, svoje stranske proizvode prodajo kot agregate, oproščene dajatve, in tako zmanjšajo svoje zaloge stranskih proizvodov.
Moreover, the exemptions for material mainly consisting of certain geological groups add even more difficulties.
Meni, da je bil ta cilj dosežen z oprostitvami, ki so bile proizvajalcem, ki ne proizvajajo agregatov (in vse več proizvajalcem agregatov), dodeljene za proizvode, ki bi jih bilo dejansko treba imenovati agregati, saj se prodajajo za enak namen kot material proizvajalca agregatov.
The BAA has provided in this respect a report prepared in 2003 by the British Geological Society for the United Kingdom tax authorities to assist tax officers with the application of the exemptions for slate, shale and clay in a geologically correct manner (the ‘Report’).
Vendar se zaloge stranskih proizvodov ne kopičijo več pri proizvajalcih, ki ne proizvajajo agregatov, ampak se zdaj kopičijo pri proizvajalcih agregatov, ki plačujejo dajatev.
The Report seeks to define shale, slate and clay, in terms of their characteristics and geological origin so as to assist the United Kingdom tax authorities.
Družba Kinegar Quarries je navedla, da se je po uvedbi dajatve na agregate njena prodaja sekundarnih agregatov z več kot 50000 ton leta 2007 zmanjšala na 9000 ton leta 2013, česar pa ni mogoče v celoti pripisati gospodarski recesiji.
However it also mentions that ‘the original choice of these terms for the purpose of the Act is believed to have been based on their use as economic mineral commodities rather than geological entities’.
Trdi, da ne more več konkurirati oproščenim agregatom, saj so njene ponujene cene za 1,5–2,0 GBP višje od cen konkurentov.
It also provides that ‘[c]lay, shale, mudstone and slate occur extensively in the United Kingdom’, with shale often being ‘interbedded with sandstones’.
Pripombe družbe Torrington Stone Ltd.
The BAA claims that the UK authorities have treated shale and mudstone as synonyms and that consequently the entire family of rocks has been treated as exempt.
(Beam Quarry & Vyse Quarry) (v nadaljnjem besedilu: družba Torrington Stone), prejete 17. januarja 2014
Furthermore, the BAA argues that the definitions for the three materials determined by the report are very restrictive and that other materials could still have been categorised as shale, slate or clay.
Družba Torrington Stone opozarja, da zaradi uvedbe dajatve na agregate njena kamnoloma danes ne bi bila sposobna preživeti, če ne bi bila pod istim lastništvom.
For example slate rock with the required ‘slaty cleavage’ to produce roofing tiles is relatively rare and rocks exhibiting a weak slaty cleavage that would be unsuitable for cleaving may be much more extensive, but still be classified as slate.
Trdi, da stranke odločitev o nakupu sprejmejo na podlagi opisov materialov, kot sta kakovost in velikost, ne pa njihovih geoloških značilnosti.
The BAA further argues, partially quoting from the report, that slate is also extracted for decorative architectural uses, i.e. dimension stone, wall cladding, paving, sills, fireplaces, table-tops and ornaments for home and garden, for which a slaty cleavage would be less important than cutting and polishing.
Stranke ne vedo, ali je material obdavčen ali ne.
The BAA presents the example of a slate quarry that produces slate that is different from roofing slate and in regard to which it is, allegedly, unclear whether the material should be classified as slate at all.
En kamnolom proizvaja zlasti skrilavec s stranskimi proizvodi iz mikritnega apnenca, drugi pa zlasti peščenjak gritstone z jalovino iz skrilavca.
The BAA argues that, in their experience, an expert geologist's opinion is commonly sought to ascertain which rock is present at a quarry for the purposes of the AGL and whether an exemption is available for its extraction.
Vsi se prodajajo kot agregati.
The BAA maintains that while they have no information about the evolution of slate and shale spoil heaps since the introduction of the AGL, heaps of taxed aggregates by-product have increased.
Stranskega proizvoda iz mikritnega apnenca ni mogoče prodati z dobičkom, zato se zavrže.
The BAA puts forward examples of three quarries where heaps of by-products accumulated.
Pripombe združenja Mineral Products Association Ltd. (v nadaljnjem besedilu: združenje Mineral Products Association), prejete 2. januarja 2014
One quarry had to send in excess of 1 million tonnes of by-products while another had to invest GBP 2 million in a new installation to further process their by-product so that it could be sold.
Združenje Mineral Products Association opozarja, da je zmožnost nekaterih upravljavcev, da pridobivajo oproščene materiale, kot sta skrilavec in glinasti skrilavec, za oskrbovanje trgov agregatov, v nasprotju s prvotnimi načeli zasnove dajatve na agregate.
Comments received from the BAA on 17 January 2014
Meni, da bi bilo treba za pridobljene materiale, ki se uporabljajo kot agregati, plačevati dajatev na agregate, in da bi bilo treba oprostitve omejiti na materiale, ki se ne uporabljajo kot agregati.
The BAA argues that when the UK authorities suspended the exemptions from the AGL regarding which the Commission raised doubts in the Opening Decision, those authorities have, in fact, introduced two new exemptions, i.e. for clay and shale used in ceramic construction products and gypsum used in plaster and plasterboard.
Združenje trdi, da so materiali, ki nastanejo zaradi posameznih postopkov zgorevanja ali taljenja in rafiniranja kovine, dejanski stranski proizvodi teh postopkov in bi morali biti oproščeni plačila dajatve, saj izpolnjujejo temeljni cilj dajatve na agregate, tj. spodbujajo uporabo recikliranega materiala in učinkovitost virov.
They consider that these materials cannot be considered to be in a different situation from materials taxed under the AGL in light of its environmental logic.
Za primerjavo, zaradi oprostitev za skrilavec, glinasti skrilavec in druge pridobljene materiale prihaja do izkrivljanj lokalnega trga, saj zaradi njih obdavčene materiale nadomeščajo neobdavčeni materiali.
The BAA maintains that, these materials are in the same situation as rock, sand and gravel as they have been extracted for construction purposes.
Združenje BAA trdi, da je okoljski cilj dajatve na agregate preusmeritev povpraševanja v korist odpadnega materiala/materiala, ki je stranski proizvod, ne pa izvajanje „načela onesnaževalec plača“, kar naj bi Komisija trdila v sklepu o začetku postopka.
They claim that these additional exemptions constitute State aid that could not be found by the Commission to be compatible aid as the relevant conditions are not met.
To bi pomenilo, da bi temeljni cilj načela onesnaževalec plača, če bi to dejansko veljalo, vključeval selektiven pristop k materialom (za „sektor agregatov“, ne pa tudi za druge dejavnosti pridobivanja mineralov), kar bi neizogibno vodilo v državno pomoč.
The BAA maintains that the extraction of clay and shale used for the production of ceramic construction products could be reduced by using concrete construction products that can be produced with quarry waste/by-product (which is often taxed).
Namesto tega naj bi okoljski cilj dajatve na agregate spodbujal uporabo agregatov, ki so stranski proizvodi odpadkov pri nekaterih postopkih ali uporabo recikliranih agregatov, s čimer naj bi se zmanjšala uporaba agregatov, pridobljenih v kamnolomih (logika preusmeritve povpraševanja).
The BAA claims that it does not matter that clay undergoes a chemical change when used in the manufacture of bricks and other ceramic products used in construction as this is irrelevant from an environmental perspective.
Združenje BAA trdi, da bi učinek davka, ki naj bi imel logiko „preusmeritve povpraševanja“, v praksi pomenil, da bi bila dajatev na agregate omejena na kamnine, pesek ali prod, ki se uporabljajo kot nasipni material v gradbeništvu, ob upoštevanju tega cilja pa bi lahko imeli od oprostitve korist le stranski proizvodi ali odpadki, ki bi lahko zamenjali pridobljene minerale.
Comments received from Cloburn Quarry Company Ltd on 17 January 2014
Vendar združenje BAA poudarja, da ta omejitev ni vodilno načelo obdavčitve z dajatvijo na agregate, ki omogoča, da se materiali, ki jih ni mogoče nadomestiti, obdavčijo.
Cloburn Quarry maintains that it extracts granite and greywacke.
Združenje BAA meni, da tudi če bi bile oprostitve, ki se preiskujejo, odpravljene, področje uporabe dajatve na agregate ne bi bilo skladno z njeno okoljsko logiko, tj. logiko „preusmeritve povpraševanja“.
The latter is used for polished stone value anti-skid aggregates with a PSV in excess of 70.
Po mnenju združenja BAA bi bila dajatev na agregate tako manj v skladu s svojim okoljskim ciljem, če bi bile oprostitve za stranske proizvode/odpadne materiale odpravljene.
As there is no exemption for by-products for such material, large stockpiles of greywacke dust are accumulating and will become a major problem in time.
Nasprotno, trdi, da bi bilo v skladu z okoljskim ciljem dajatve na agregate, če bi bile odpravljene oprostitve za materiale, ki se pridobivajo, da se „uporabljajo kot agregati“, kot sta glinasti skrilavec in skrilavec.
Cloburn Quarry maintains that, sales volumes of the quarry have recently decreased from 1,3 million tonnes in 2007/2008 to 0,5 million tonnes.
Po mnenju združenja BAA dejstvo, da področje uporabe dajatve na agregate ne ustreza okoljskemu cilju „preusmeritve povpraševanja“, podpira dejstvo, da so obdavčeni stranski proizvodi/odpadki iz apna ali obdelanega gradbenega kamna in materiali kot sta gramoz za železniške proge in kamen z visokim količnikom PSV, ki ju ni mogoče nadomestiti z drugim materialom.
This is allegedly due, less to the recession and more to the exempt sales from competing quarries.
Združenje BAA meni, da je področje uporabe dajatve na agregate preveč oddaljeno od njene okoljske logike.
According to Cloburn Quarry, the AGL diminishes the chances of the quarry competing with imported aggregates, as their by-products are sold without tax somewhere else, and, externally, with quarries that do not have to pay a similar levy.
Tako je zaradi dejstva, da se lahko nekateri materiali, ki niso obdavčeni, zamenjajo s stranskim proizvodom ali odpadki.
Cloburn Quarry maintains that the AGL has led to a depressed market, i.e. low price for aggregates, and exempted quarries can transport their materials farther.
Kot primer navaja glino, ki se uporablja za opeko, in grudasto ilovico, ki se uporablja za ploščice.
According to Cloburn Quarry, in 2013, 50000 tonnes of aggregates sales were lost due to the exempted quarries.
Združenje BAA je predložilo izvod priročnika Cornish Building Stone and Slate Guide 2007 in opazilo, da se v tej publikaciji več kamnolomov granita in glinastega skrilavca oglašuje kot kamnolomi, ki proizvajajo podobne vrste proizvodov in gradbeni kamen.
There is a particular problem with shale deposits that are being used on large construction sites, especially along the Glasgow-Edinburgh corridor.
Po mnenju združenja BAA je iz priročnika razvidno, da oprostitve dajatve na agregate niso v skladu z njeno logiko, tj. doseči preusmeritev povpraševanja z materialov, ki se v kamnolomih pridobivajo kot agregati, na odpadke, ki se lahko uporabljajo kot agregati.
Around 1 million tonnes of shale was used for roads construction.
Po trditvah združenja BAA obstajajo dokazi, da se je zaradi razpoložljivosti oprostitev za stranske proizvode/odpadke iz kamnolomov kaolinske gline začelo pridobivanje materiala v večjih količinah, kot je potrebno, le zaradi koristi od oprostitev za domnevne stranske proizvode, tj. visokokakovostni granit [42].
This has affected competition as other quarries could not sell their low-value by-products.
Po njegovih trditvah obstajajo tudi dokazi, da si nekateri upravljavci kamnolomov kaolinske gline bolj prizadevajo za pridobivanje teh domnevnih stranskih proizvodov kot originalnega materiala, kaolinske gline [43].
Moreover, the quarry's bright red aggregates compete with the plum red decorative slate which is exempted.
Navaja elektronsko sporočilo, ki mu ga je poslal upravljavec nekega kamnoloma [44] in v katerem trdi, da od uvedbe dajatve na agregate težko konkurira agregatom iz kamnolomov kaolinske gline, saj je agregat, ki ga ti proizvajajo, cenejši in je prevzel trg.
The quarry submits that it has faced competition and lost tenders for projects to quarries it suspects of benefiting from an exemption from the AGL.
Po navedbah iz elektronskega sporočila so agregati, ki jih prodajajo kamnolomi kaolinske gline, visokokakovostni kamen in ne sekundarni proizvod ali stranski proizvod.
According to the quarry, one of the contracts was lost to a quarry which received planning consent to work an exempt shale deposit for aggregates' extraction.
Proizvodnja zadevnega upravljavca kamnoloma se je prepolovila, dobička pa ni imel že več kot devet let.
Comments received from Blinkbonny Quarry (Borders) Ltd (‘Blinkbonny Quarry’) on 8 January 2014
Pridobivanje samega apna ni obdavčeno, so pa obdavčeni odpadki ali stranski proizvodi, ki pri tem nastanejo.
Blinkbonny Quarry reports that it has been facing competition from another quarry that, possibly, sells exempt material included in ready mix concrete and would therefore be able to offer lower prices.
Poleg tega dajatev na agregate velja za fino drobljeni material, stranske proizvode ali odpadke nekaterih kamnolomov, ki jih je mogoče uporabiti pri proizvodnji betonskih zidakov, ta pa bi lahko zamenjala proizvodnjo opeke z neobdavčeno glino.