natgillin/translations-raw huggingface dataset:
a detailed description of the measures already taken and planned in order to comply with this Decision;
Sodba v zadevi T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, točka 51.
documents demonstrating that the beneficiaries have been ordered to repay the aid.
Glej Economic and Fiscal Strategy Report and Financial Statement and Budget Report 1999 (Poročilo o ekonomski in davčni strategiji ter finančno poročilo in poročilo o proračunu) – poglavje 5:
The United Kingdom shall use all possible sources of information for compiling the list of shale producers and the total amount of material referred to in Article 1(1) commercially exploited by them since 1 April 2002, from public sources and confidential tax information, such as: tax, sales and other records held by the companies themselves, tax records including profit tax records, the companies' register, the land registries, statistical data, planning permits/consents, data held by the local authorities and the county councils, including, without limitation, Her Majesty's Revenues and Customs registration data for the purposes of the aggregates levy before and after 1 April 2014, data from the Mineral Planning Authorities, the Annual Minerals Raised Inquiry, the database BritPits and British Geological Survey data, the UK Minerals Yearbook and the Cornish Building Stone and Slate Guide 2007.
Building A Fairer Society – Tackling tax abuse;
The United Kingdom shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1(1) has been completed.
Working for a Stronger and Fairer Britain (Napoved proračuna iz marca 2000 – Preudaren z namenom: prizadevanje za močnejšo in bolj pošteno Britanijo) – poglavje 6:
It shall immediately submit to the Commission, upon the Commission's request, any information on the measures already taken and planned to be taken in compliance with this Decision.
Protecting the environment (Varstvo okolja), točka 6.91;
It shall also provide detailed information concerning the amounts of aid and recovery interest recovered from the beneficiaries.
dokazuje, da so organi Združenega kraljestva predvideli izrecno davek le na agregate.
Article 8
Sodba v zadevi T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, točka 66.
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
HM Customs & Excises – Consultation on a Potential Aggregates Tax – Summary of Replies (Posvetovanje o morebitnem davku na agregate – Povzetek odgovorov), april 1999, točka 13.
Done at Brussels, 27 March 2015.
Komisija ni prejela nobenih takšnih dokazov.
For the Commission
Glej opombo 42.
Member of the Commission
Komisija je prejela kopijo elektronskega sporočila.
OJ C 348, 28.11.2013, p. 162.
Poslovna skrivnost
OJ C 133, 5.6.2002, p. 11.
Ker v členu 17(2) zakona iz leta 2001 ni navedena dejanska opredelitev „obdavčljivih agregatov“, ampak so ti opredeljeni kot agregati, ki niso oproščeni, in agregati, opisani v točkah (b)–(d), mora biti načelo običajne obdavčitve na podlagi dajatve na agregate, tudi kakor ga je opredelilo Splošno sodišče, neizogibno odvisno od ugotovitve, kdaj se „material uporablja kot agregat“.
Idem 1.
Glej opombo 39.
Wikipedia: https://en.wikipedia.org/wiki/Construction_aggregate (29 May 2013);
Uvodni izjavi 58 in 59 sklepa o začetku postopka.
FAO term:
Glej sodbo v zadevi T-210/02 RENV, British Aggregates Association proti Komisiji, ECLI:EU:T:2012:110, točka 64.
http://termportal.fao.org/faoterm/search/pages/termUrl.do?id=204 (29 May 2013);
Glej sodbo v zadevi T-210/02 RENV, British Aggregates Association proti Komisiji, ECLI:EU:T:2012:110, točka 55.
European Standard BSEN 12620:2002; Dictionary of Building, James H. Maclean and John S. Scott, Penguin Books, fourth edition;
Glej člen 48(2) zakona o financah iz leta 2001.
Oxford Dictionary of Construction, Surveying & Civil Engineering, Christopher Gorse, David Johnston and Martin Pritchard, Oxford University Press 2012;
Člen 18(2)(b):
Glossary of Building and Civil Engineering Terms, British Standards Institution, Blackwell Scientific Publications, 1993, 100-4403;
vsak postopek, s katerim se zadevna snov pridobi ali kako drugače loči (v okviru postopka izkopavanja iz tal ali kako drugače) od katerega koli agregata.
http://www.uepg.eu/what-are-aggregates See also Case T-210/02 RENV of 7 March 2012, British Aggregates Association v Commission, ECLI:EU:T:2012:110, paragraph 1.
Člen 30(1)(b) zakona o financah iz leta 2001 določa uvedbo davčne olajšave, če se za material uporabi oproščeni postopek v smislu člena 18(2)(a), (b) in (c) zakona o financah iz leta 2001 in se je za material že plačala dajatev na agregate.
Concrete is a mixture of aggregates, cement and water.
Navedene snovi imajo korist tudi od davčne olajšave, ko je bil davek plačan, oproščeni postopek pa je potekal pozneje (člen 30(1)(b)).
The purpose of the aggregates within this mixture is to provide a rigid skeletal structure and to reduce the space occupied by the cement paste.
Ocena oprostitve se smiselno uporablja za davčno olajšavo.
Aggregates are widely used in drainage application due to their high hydraulic conductivity value.
Uvodna izjava 73 sklepa o začetku postopka.
Aggregates are used as base material under foundations, roads, and railroads.
Glej Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630-3007 in 630-3013.
Aggregates also help in providing hard surfaces (they prevent differential settling under the road or building or railway — unpaved roads and parking areas are covered in a surface layer of aggregate to provide a more solid surface for vehicles, from cycles to lorries.
Predložen ni bil noben primer takega kamnoloma.
This prevents the vehicles from sinking into the soil, particularly during wet weather.
Glej na primer http://www.honister.com/;
Wikipedia: https://en.wikipedia.org/wiki/Construction_aggregate (29 May 2013); http://sustainableaggregates.com/overview/uses.htm (29 May 2013).
Raziskava „Survey of Arisings and Use of Secondary Materials as Aggregates in England and Wales in 2001“ (Raziskava o količinah in uporabi sekundarnih materialov kot agregatov v Angliji in Walesu leta 2001), Symonds Group, november 2002.
European Standard BSEN 12620:2002.
Na cesti A55 se je namesto najkakovostnejšega agregata uporabil agregat iz glinastega skrilavca (pri čemer je bilo uporabljenih 150000 ton odpadkov glinastega skrilavca), ki se v severnem Walesu pogosto uporablja za zasipavanje in nasipe.
UEPG, http://www.uepg.eu/what-are-aggregates, visited on 28 March 2013.
[…] ocenjuje, da stroški proizvodnje agregata iz glinastega skrilavca znašajo 6,50 GBP na tono, od tega stroški drobljenja približno 5 GBP na tono.
See also, http://www.bgs.ac.uk/planning4minerals/assets/downloads/86210_P4M_A_Guide_On_Aggregates.pdf p. 6.
[…] je ocenil, da stroški proizvodnje ene tone agregata iz glinastega skrilavca znašajo 5,69 GBP.
http://www.bgs.ac.uk/planning4minerals/Resources_1.htm (29 May 2013);
Glej opombo 60.
http://sustainableaggregates.com/sourcesofaggregates/recycled/rib_introduction.htm (29 May 2013);
Poročilo, ki ga je društvo British Geological Society leta 2003 pripravilo za davčne organe Združenega kraljestva in ki naj bi davčnim uradnikom pomagalo pri geološko pravilni uporabi oprostitev za glinasti skrilavec, skrilavec in glino.
http://www.uepg.eu/what-are-aggregates (29 May 2013).
Stopnja, do katere se material zlahka razcepi vzdolž vzporednih plošč, ki so tesno skupaj.
Glossary of Building and Civil Engineering Terms, British Standard Institutions, Blackwell Scientific Publications, 1993, 630- 3.
Informacije so bile pridobljene iz odprtih virov, kot je internet.
http://sustainableaggregates.com/overview/uses.htm (29 May 2013);
Iz predloženih informacij za en kamnolom ni razvidno, kateri material dejansko proizvaja, čeprav je naveden na seznamu kamnolomov, ki proizvajajo skrilavec.
HM Customs & Excises — Consultation on a Potential Aggregates Tax — Summary of Replies, April 1999, paragraph 18.
Krovnina je material nad mineralom, ki ga želi upravljavec kamnoloma pridobiti.
For instance, sand, usually silica sand, is used to make moulds in a foundry.
Glej opombo 64.
Another example is limestone, or calcium carbonate.
Sodba v zadevi T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, točka 72.
Ground to a fine powder it is used as a whitening agent or filler in paper, adhesives, paint, plastics, PVC, toothpaste, medical tablets and cleaning products.
Glej preglednico v uvodni izjavi 143.
It is also used to provide additional calcium in vitamin and mineral supplements, flour and animal feed.
Glej opombo 67.
Silica sand is also the principal filtration medium used by the water industry to extract solids from waste water.
Informacije so na voljo na spletni strani:
Lime is absorbed by plants (either crops or grass) and trees but is also naturally lost from soils through leaching by rainwater and the use of fertilisers.
http://www.brauntonaggregates.co.uk/technical-details.html, obiskano 11. marca 2015.
This can result in an increase in acidity, loss of fertility in the soil and sometimes an adverse effect on soil structure.
V skladu z informacijami, ki jih je predložilo Združeno kraljestvo, so kaolinske gline drobnozrnate sedimentne gline iz kaolinita.
To redress the balance, ‘agricultural lime’ is applied to fields to maintain the necessary growing conditions for crops or grassland.
Uporabljajo se pri proizvodnji porcelana in svetlečega papirja ter medicinskih in kozmetičnih izdelkov.
Lime can be simply ground limestone or dolomite (which also contains magnesium), or burnt limestone (or burnt dolomite) where the rock is heated in a kiln.
Grudaste ilovice so drobnozrnate kaolinske sedimentne gline, ki so običajno sestavljene iz 20–80 % kaolinita, 10–25 % sljude in 6–65 % kremena.
MPG6 — Guidelines for aggregates provision in England 1994, paragraph 6-123 (23).
Zaradi prožnosti in trdnosti, ki jo imajo v nežganem stanju, se uporabljajo pri proizvodnji keramike.
Budget announcement March 2000 — Prudent for a purpose:
British Geological Survey, Mineral Planning Factsheet, Construction aggregates, stran 3.
working for a stronger and fairer Britain — Chapter 6:
Sodba v zadevi T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, točki 89 in 90.
Protecting the environment — Regenerating our cities/protecting our countryside — Waste;
Glej opombo 77.
Aggregates, paragraph 6.91;
Argon-kisikovo razogljičenje.
Pre-Budget Report — November 2001 — Chapter 7:
Direktiva 2006/21/ES Evropskega parlamenta in Sveta z dne 15. marca 2006 o ravnanju z odpadki iz rudarskih in drugih ekstraktivnih dejavnosti ter o spremembi Direktive 2004/35/ES – Izjava Evropskega parlamenta, Sveta in Komisije (UL L 102, 11.4.2006, str. 15).
Protecting the environment — Protecting Britain's countryside — Aggregates quarrying — The aggregates levy, paragraph 7.71;
Glej slovar Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630-3006;
Budget announcement March 2001 — Chapter 6:
glej tudi dokaze, ki jih je združenje British Aggregates Association predložilo v svojem odgovoru Sodišču v zadevi T-210-02:
Protecting the environment, paragraph 6.91.
Construction Raw Materials Policy and Supply Practices in Northwestern Europe – Facts and Figures – England, Scotland and Wales (Great Britain), British Geological Survey Commissioned Report CR/02/082N (Politika in prakse oskrbe s surovinami v gradbeništvu v severozahodni Evropi – Dejstva in podatki – Anglija, Škotska in Wales (Velika Britanija), poročilo organa British Geological Survey CR/02/082N), ki ga je naročil inštitut Road and Hydraulic Engineering Institute nizozemskega ministrstva za promet, javna dela in upravljanje voda, str. 50.
Letter dated 19 February 2002, registered on 21 February 2002 under A/31371, paragraph 4.10.
Glej sodbo v zadevi C-199/06, CELF, ZOdl.
This provision is meant to cover the case where the aggregate is transferred from one site to the other belonging to the same operator.
2008, str.
The transfer from site to site is normally not subjected to the AGL, see Section 19(3)(b) of Finance Act 2001.
I-469, točki 61 in 64.
The UK authorities indicated that aggregate is subject to an agreement to supply when a contract is made or when the goods change hands and a document is raised.
Glej sodbo v zadevi C-199/06, CELF, ZOdl.
Section 19(6) of the Finance Act 2001 indicates that an aggregate will be subjected to the agreement at the moment it is separately identifiable.
2008, str.
Permitted circumstances are defined at subsection (7) of Section 19.
Uvodna izjava 150 sklepa o začetku postopka.
It concerns the situation where the aggregate is mixed with taxable aggregates that have not previously borne the AGL and all the mixing takes place at a site which is the originating site, a site registered under the same name as the originating site or a site to which aggregate has been removed for an exempt process to be applied to it but which has not been applied to it.
Dokazi niso bili predloženi.
The landing site of aggregates corresponds to an originating site only for aggregates extracted from the UK seabed/waters.
Sodba v združenih zadevah T-254/00, T-270/00 in T-277/00, Hotel Cipriani in drugi, ECLI:EU:T:2008:537, točka 337.
See also Notice AGL 1:
Sodba v zadevi T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, točka 89.
Aggregates levy, April 2011, point 8.1.
Glej sodbo v zadevi C-70/72, Komisija proti Nemčiji, Recueil 1973, str. 813, točka 13.
This latter provision relates to the situation where the aggregate is returned to the land where it was won and is still in the same state as it was won.
Glej sodbo v združenih zadevah C-278/92, C-279/92 in C-280/92, Španija proti Komisiji, Recueil 1994, str.
In such situation there is no taxable supply of aggregates.
I-4103, točka 75.
See Notice AGL 1.
Glej sodbo v zadevi C-75/97, Belgija proti Komisiji, Recueil 1999, str.
The Aggregates Levy (General) Regulations 2002 (SI 2002/761) prescribe in which cases the disposal of aggregates may lead to a tax relief.
I-3671, točki 64 in 65.
Notice AGL2 Industrial and Agricultural Processes Relief, available on the website of HM Revenue & Customs.
Uredba Sveta (ES) št. 994/98 z dne 7. maja 1998 o uporabi členov 92 in 93 Pogodbe o ustanovitvi Evropske skupnosti za določene vrste horizontalne državne pomoči (UL L 142, 14.5.1998, str. 1).
The exemptions and exclusions provided for in Sections 17(3)(e), 17(3)(f)(i) and (ii), Section 17(4)(a) (in so far as the exempted material consist wholly of coal, lignite, shale, slate that is used as aggregate or consist mainly of coal, lignite, shale and slate), Section 17(4)(c)(i) and (ii) (when it consists mainly of the spoil), 17(4)(f) (as far as clay is concerned), 18(2)(b) (in so far as it relates to an exempt process that provides for materials that are used as aggregates) and 30(1)(b) (in so far as it relates to an exempt process within the meaning of Section 18(2)(b) that provides for materials that are used as aggregates) of the Finance Act 2001, as amended by the Finance Act 2002 and Finance Act 2007.
Uredba Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES (UL L 140, 30.4.2004, str. 1).
Community guidelines on State aid for environmental protection (OJ C 37, 3.2.2001, p. 3).
V dopisu so jo obvestili, da nameravajo 1. aprila 2002 uvesti dajatev na agregate.
Community guidelines on State aid for environmental protection (OJ C 82, 1.4.2008, p. 1).
Uvedla naj bi se s členi 16–49 dela 2 zakona o financah iz leta 2001 in njegovimi prilogami od 4 do 10.
Mr Bird did not provide any example or evidence in this regard.
V zvezi s tem je opozorilo na nedoslednosti v terminologiji, ki jo je Komisija uporabila v odločbi, namreč v zvezi z izrazi „neobdelani“, „primarni“ in „sekundarni“ agregati, ki ne ustrezajo izrazom, uporabljenim v zakonu o financah iz leta 2001, kakor je bil spremenjen.
See footnote 31.
Komisija v odločbi tudi ni pojasnila, zakaj nekateri oproščeni materiali (ki se uporabljajo kot agregati, na primer agregati iz ilovice) niso v enakem pravnem in dejanskem položaju kot obdavčeni material.
See, for example, Competition Commission: Aggregates, cement and ready-mix concrete market investigation, Market Definition working paper of 1 November 2011, paragraph 19 and Provisional Findings Report of 21 May 2013, paragraphs 5.5(b), 5.6(b) and 5.24;
Komisija je spis evidentirala pod sklicem NN, saj dajatev na agregate velja od 1. aprila 2002.
OFT Decision of 2 November 2011, Proposed JV between Anglo American PLC and Lafarge SA, ME/5007/11, paragraph 72.
Vprašanje združljivosti postopne uvedbe dajatve na agregate na Severnem Irskem se je proučilo v okviru drugega postopka (glej zadevo SA.18859 (11/C) – Združeno kraljestvo – Olajšava za dajatve na agregate na Severnem Irskem).
Case C-222/04 Cassa di Risparmio di Firenze and Others [2006] ECR I-289, paragraph 131;
Komisija jih je Združenemu kraljestvu posredovala 15. maja 2013.
and Joined Cases C-393/04 and C-41/05 Air Liquide Industries Belgium [2006] ECR I-5293, paragraph 29 and the case-law cited.
Organi Združenega kraljestva so 27. septembra 2012 in 27. maja 2013 predložili dodatne informacije o dajatvi na agregate.
Case C-143/99 Adria-Wien Pipeline [2001] ECR I-8365, paragraph 41;
Komisija je z dopisom z dne 31. julija 2013 Združeno kraljestvo obvestila, da bo začela postopek iz člena 108(2) Pogodbe v zvezi z davčnimi oprostitvami, davčnimi izključitvami in davčnimi olajšavami iz člena 17(3)(e), 17(3)(f)(i) in (ii), člena 17(4)(a) (kolikor je oproščeni material v celoti iz premoga, lignita, skrilavca in glinastega skrilavca, ki se uporablja kot agregat, ali kolikor je pretežno iz premoga, lignita, skrilavca in glinastega skrilavca), člena 17(4)(c)(i) in (ii) (če je pretežno iz jalovine), 17(4)(f) (če gre za glino), 18(2)(b) (kolikor se nanašajo na oproščeni postopek, s katerim se pridobi material, ki se uporablja kot agregat) ter 30(1)(b) (kolikor se nanašajo na oproščeni postopek v smislu člena 18(2)(b), s katerim se pridobi material, ki se uporablja kot agregat) zakona o financah iz leta 2001, kakor je bil spremenjen z zakonom o financah iz leta 2002 in zakonom o financah iz leta 2007.
see also Case C-172/03 Heiser [2005] ECR I-1627, paragraph 40;
Komisija ni nasprotovala davčnim oprostitvam, davčnim izključitvam in davčnim olajšavam iz člena 17(2)(b), 17(2)(c), 17(2)(d), 17(3)(b), 17(3)(c), 17(3)(d) in 17(3)(da), 17(4)(d) in 17(4)(e), člena 17(4)(a) (kolikor je oproščeni material v celoti iz premoga, lignita, skrilavca in glinastega skrilavca, ki se uporablja za druge namene in ne kot agregat), člena 17(4)(c) (če je v celoti iz jalovine), člena 17(4)(f) (razen za glino), člena 18(2)(a), člena 18(2)(b) (kolikor se nanašajo na surovine, ki se ne uporabljajo kot agregati), člena 18(2)(c), člena 30(1)(a), člena 30(1)(b) (kolikor se nanašajo na oproščeni postopek v smislu člena 18(2)(a) in (c)), člena 30(1)(b) (kolikor se nanašajo na oproščeni postopek v smislu člena 18(2)(b), s katerim se pridobi material, ki se ne uporablja kot agregat) ter člena 30(1)(c) zakona o financah iz leta 2001, kakor je bil spremenjen z zakonom o financah iz leta 2002 in zakonom o financah iz leta 2007, ker ne pomenijo državne pomoči v smislu člena 107(1) Pogodbe o delovanju Evropske unije.
Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 v Commission [2006] ECR I-5479, paragraph 119;
Komisija je med 20. decembrom 2013 in 17. januarjem 2014 prejela obsežne pripombe šestnajstih zainteresiranih strani, 10. februarja 2014 dodatne informacije člana združenja British Aggregates Association in 5. marca 2014 dodatne informacije združenja British Aggregates Association.
Case C-88/03 Portugal v Commission [2006] ECR I-7115, paragraph 54;
Združenemu kraljestvu jih je posredovala 27. maja 2014 in 13. junija 2014 ter mu dala možnost, da nanje odgovori.
Case C-487/06 P, British Aggregates Association v Commission [2008] ECR I-10515, paragraph 82.
Komisija je dodatne informacije od Združenega kraljestva zahtevala 14. julija 2014, 1. septembra 2014, 8. septembra 2014 in 28. novembra 2014.
Adria-Wien Pipeline, cited above in footnote 35, paragraph 42, and Portugal v Commission, cited in footnote 35, paragraph 52;
Združeno kraljestvo jih je predložilo 29. avgusta 2014, 9. septembra 2014, 18. septembra 2014 ter 8. in 9. decembra 2014.
Case C-487/06 P, British Aggregates Association v Commission [2008] ECR I-10515, paragraph 83.
Prejela jih je 8. septembra 2014.
Portugal v Commission, cited in footnote 35, paragraph 56, and Case T-308/00 Salzgitter v Commission [2004] ECR II-1933, paragraph 81;
Združenje BAA je dodatne informacije v odgovor na vprašanja Komisije predložilo 15. septembra 2014.
Case T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, paragraph 49.
Predložene informacije je Komisija nato 17. oktobra 2014 posredovala organom Združenega kraljestva, ti pa so odgovorili 12. novembra 2014, 14. novembra 2014 in 17. novembra 2014.
Case T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, paragraph 51.
Komisija je dodatne informacije od združenja BAA zahtevala 10. julija 2014 in 16. oktobra 2014.
See Economic and Fiscal Strategy Report and Financial Statement and Budget Report 1999 — Chapter 5:
Združenje BAA jih je predložilo 6. novembra 2014 in 21. novembra 2014.
Building a fairer society — Tackling tax abuse;
Komisija je te informacije 2. decembra 2014 posredovala organom Združenega kraljestva, in ti so odgovorili 18. decembra 2014.
Protecting the environment, p. 27 ‘The Government will shortly publish draft legislation for a tax on the extraction of hard rock, sand and gravel used as aggregates’.
Organi Združenega kraljestva so pojasnili, da so pri pripravi potrebne zakonodaje za odložitev izvajanja na podlagi pripomb, ki jih je predložila industrija, ugotovili, da določanje, ali so se nekateri materiali „pridobivali, da bi se uporabljali kot agregati“, ne bi bilo praktično.
See also Budget announcement March 2000 — Prudent for a purpose:
V členu 18(3) so zadevni materiali navedeni kot: (a) anhidrid;
Working for a stronger and fairer Britain — Chapter 6:
grudasta ilovica;
Protecting the environment, paragraph 6.91;
bariti;
showing that the UK authorities envisaged specifically a tax on aggregates only.
kaolinska glina;
Case T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, paragraph 66.
glinenec;
HM Customs & Excises — Consultation on a Potential Aggregates Tax — Summary of Replies, April 1999, paragraph 13.
ognjevarna glina;
No such evidence has been submitted to the Commission.
v zvezi s spreminjanjem ali gradnjo stavbe in (ii) izključno zaradi gradnje temeljev ali polaganja cevi ali kablov;
See footnote 42.
je v celoti iz agregata, pridobljenega (i) z odstranitvijo iz struge katere koli reke, umetnega kanala ali vodotoka (naravnega ali umetnega) ali katerega koli naravnega kanala ali pristopa do katerega koli pristanišča (naravnega ali umetnega) in (ii) med kakršnim koli poglabljanjem, izvedenim izključno zaradi oblikovanja, obnove, izboljšave ali vzdrževanja navedene reke, umetnega ali naravnega kanala, vodotoka ali pristopa;
A copy of the e-mail has been submitted to the Commission.
izvedejo zaradi izboljšav ali vzdrževanja avtoceste ali gradnje predlagane avtoceste in (ii) ne izvedejo zaradi pridobivanja navedenega agregata;
Business secret
izvedejo zaradi izboljšav ali vzdrževanja železniške, tramvajske ali enotirne proge ali gradnje predlagane železniške, tramvajske ali enotirne proge in (ii) ne izvedejo zaradi pridobivanja navedenega agregata;
The GC in its judgment T-210/12 RENV has ruled that ‘the normal taxation principle underlying the AGL is based solely on the notion of the commercial exploitation in the United Kingdom of a material that is taxable as an “aggregate”’.
je v celoti iz jalovine, ki je nastala pri katerem koli postopku, s katerim se je (i) premog, lignit, glinasti skrilavec ali skrilavec ali (ii) material iz člena 18(3) ločil od drugih kamnin po tem, ko je bil pridobljen skupaj z navedenimi drugimi kamninami.“