natgillin/translations-raw huggingface dataset:
The Commission concluded in recital 74 of the Opening Decision that in so far as the minerals concerned are not used as aggregates, their exemption/exclusion from the AGL does not lead to a selective advantage within the meaning of Article 107(1) TFEU.
To ne velja tudi za premog in lignit.
However, it found that some of those minerals are sometimes also extracted to serve as aggregates.
Komisija je v uvodni izjavi 84 sklepa o začetku postopka ugotovila, da splošna oprostitev skrilavca in glinastega skrilavca, tudi kadar se uporabljata kot agregata ali kot nasipni material v gradbene namene, očitno ni v skladu z načeli običajne obdavčitve, na katerih temelji dajatev na agregate, in očitno ne izhaja iz narave in logike dajatve na agregate.
For instance, vermiculite and perlite serve to produce lightweight manufactured aggregates [56].
Komisija je v uvodni izjavi 85 sklepa o začetku postopka menila tudi, da trditev, da se skrilavec in glinasti skrilavec v večini primerov ne bi uporabljala kot agregata, ne upravičuje njune splošne oprostitve plačila dajatve na agregate.
The exclusion of these minerals, in so far as they are extracted to produce lightweight aggregates and are used as such, was considered not to be in line with the normal taxation principles of the AGL.
Prav zato, ker je bilo težko vnaprej določiti, za kaj se bodo uporabili materiali, je Združeno kraljestvo zanje dodelilo davčno olajšavo za primer, če bi se nekateri obdavčeni materiali uporabili za industrijske in kmetijske namene.
It was therefore not clear to the Commission why the extraction of those minerals would not be in a comparable situation as the extraction of other taxed aggregates.
Po mnenju Komisije bi bilo primerneje, da bi se davčna olajšava razširila tudi na skrilavec in glinasti skrilavec, namesto da se je dodelila dokončna oprostitev.
As the Commission was lacking relevant information necessary for its assessment, it expressed doubts as to whether a general exemption of those materials, which does not seem to take into account their use as aggregates, is in line with the normal taxation principles underpinning the AGL.
Komisija je imela pomisleke tudi glede utemeljitve za razširitev oprostitve na material, ki je pretežno iz (tj. v več kot 50 % iz) premoga, lignita, skrilavca ali glinastega skrilavca.
The UK authorities provided a list of uses of each of the materials listed in Section 18(3) of the Finance Act 2001 mentioning whether they are or could be used as aggregates.
Komisija je ugotovila, da splošna oprostitev navedenih materialov, zlasti glinastega skrilavca in skrilavca, tudi kadar se uporabljata kot agregata, tj. kot nasipni material za gradbene namene, ne bi bila v skladu z načeli običajne obdavčitve, na katerih temelji dajatev na agregate.
In accordance with such list the only materials that are susceptible for use as aggregate of the materials listed in Section 18(3) of the Finance Act 2001 are perlite, pumice and vermiculite.
Komisija je po objavi sklepa o začetku postopka v zvezi s tem prejela več predložitev zainteresiranih strani.
As the rest of the materials listed in Section 18(3) of the Finance Act 2001 are not used as aggregates or are not susceptible for use as aggregates they are not in the same legal and factual situation as taxable aggregates.
Pripombe združenja BAA, prejete 15. septembra 2014
According to the UK authorities, perlite may be found in Northern Ireland, but extraction ceased before the aggregates levy was introduced.
Združenje BAA se strinja z organi Združenega kraljestva glede tega, da se stranski proizvodi iz glinastega skrilavca uporabljajo kot agregati, vključno s tem, da se uporabljajo kot nadomestna možnost za na novo pridobljene agregate pri proizvodnji betona in srednje trdne tehnične aplikacije.
There continue to be imports into the United Kingdom of this material, which is useful for its insulating properties and its light weight after processing.
Združenje BAA trdi, da so se glinasti skrilavec, skrilavec (in glina) že od nekdaj (torej tudi že pred uvedbo dajatve na agregate) uporabljali kot „agregati“, kadar so bili primerni za poseben namen in je bil material na voljo po ustrezni ceni.
The UK authorities maintain that perlite may be used in the production of lightweight construction materials (plasters, mortars, insulation, ceiling tiles) and as a soil conditioner.
Na primer, pri gradnji ceste A55, obvoznice Bangor (Bangor Bypass), v letih 1980/1981 in 1990/1991 je bilo uporabljenih približno 230000 ton agregata iz glinastega skrilavca.
It expands greatly when heated and is not, therefore, a natural aggregate.
Združenje BAA, ki se sklicuje na izjavo strokovnjakinje za geologijo dr. Rachel Hardie, trdi, da so nekateri kamnolomi geološko raznovrstni, saj usedline kamnin, ki spadajo med glino ali glinasti skrilavec, vsebujejo tudi druge kamnine.
Perlite can be used as a lightweight aggregate, e.g. in concrete or Portland cement.
V skladu z navedeno izjavo so na Škotskem in v drugih delih Združenega kraljestva kamnolomi, v katerih je večina proizvedenih agregatov obdavčena z dajatvijo na agregate, vendar pa plasti kamnin v takih kamnolomih vsebujejo delež oproščenih vrst kamnin.
However, before it can be used as such, it must be subjected to a physical transformation that goes beyond simple crushing and screening.
Proizvodi teh kamnolomov vključujejo zaloge vrst kamnin, ki so v celoti ali pretežno oproščene, kot je skrilavec ali glinasti skrilavec [59]
Its particular properties would also preclude its substitution by recycled material or by-product from non-aggregate production.
Združenje BAA trdi, da obstaja več kamnolomov glinastega skrilavca, v katerih material nima ustreznega skrilavega klivaža za gradbene ploščice, vendar se še vedno uvršča med glinaste skrilavce.
According to the UK authorities, pumice is not known to occur naturally in the United Kingdom, but is imported.
Združenje BAA je predložilo seznam sedmih kamnolomov glinastega skrilavca iz imenika rudnikov in kamnolomov iz leta 2010, ki ga je pripravil British Geological Survey (v nadaljnjem besedilu: organ BGS), ki so v navedeni kot kamnolomi, v katerih se pridobiva kamen le zato, da bi se uporabljal kot agregat, na primer agregat v gradbeništvu, kamen za oblogo cestišč, neobdelan gradbeni kamen, in kamnolomov, ki proizvedejo le manjšo količino obdelanega gradbenega kamna.
Its cellular nature gives it a low density that enables it to float on water.
Združenje BAA trdi, da se ti kamnolomi ne razlikujejo od kamnolomov granita ali peščenjaka, ki prav tako proizvajajo gradbeni kamen.
It can be used as an abrasive and in the production of lightweight construction materials.
Proizvodi obeh vrst kamnolomov so enake narave, pri čemer so kamnolomi glinastega skrilavca oproščeni plačila dajatve, ostali pa ne.
It is much lighter than taxable aggregate material.
Kar zadeva naravo kamnolomov, ki izkoriščajo obdavčene kamnine, kot je granit, združenje BAA trdi, da kamnolomi kamnin prodajo različne količine neobdelanih kamnitih blokov.
The UK authorities maintain that there is some evidence that pumice is used in the United Kingdom as a lightweight aggregate in construction, lightweight concrete, precast concrete and concrete block manufacture.
Trdi, da bo kamnolom, če vsebuje kamen, ki je naravno „v blokih“ in ga je preprosto obdelati, verjetno prodal velike količine tega proizvoda, odvisno od povpraševanja na lokalnem trgu (npr. stanovanjska, vrtna središča) in barve pridobljenih kamnitih blokov.
Its use in these circumstances results from its particularly low density.
Združenje BAA je predložilo informacije o prodaji glinastega skrilavca in razmerju med prodajo strešnikov in polnila za druge uporabe, tj. kot agregat.
As with perlite and vermiculite, its particular properties and uses would preclude substitution by other recycled material or by-product from non-aggregate production.
Leta 2013 je bilo razmerje 4,2: 1.
The Commission has considered whether pumice should be compared to high PSV rock or armour rock, which are also specialised products that cannot be substituted with exempt material.
Združenje BAA trdi, da je mogoče to razmerje pojasniti z dejstvom, da je prodaja stranskega proizvoda iz apnenca zaradi dajatve na agregate postala nekonkurenčna.
However, pumice appears different from high PSV rock and armour rock as, when it is used as aggregate, it can only be used in this specialised scope, as lightweight aggregate.
Predložilo je prodajne cene kmetijskega apna iz enega kamnoloma (cena franko tovarna za izvoz se giblje med 5,02 GBP in 5,95 GBP na tono) in agregata, ki je stranski proizvod (5–8,5 GBP na tono, pri čemer cena vključuje dajatev na agregate).
On the other hand, the materials used to produce high SPV stone and armour rock can and are widely used as aggregates when they are not used in these particular specialised circumstances.
Predložilo je tudi cene drugega kamnoloma za prah kalcijevega karbonata visoke čistosti (cena franko tovarna 25–55 GBP na tono in do 1000 GBP na tono za nekatere specializirane proizvode), za vrhunski apnenec, ki se uporablja pri proizvodnji stekla (cena franko tovarna 23 GBP na tono), kmetijsko apno (11 GBP na tono) in odpadne materiale/materiale, ki so stranski proizvod (2–7,5 GBP na tono brez dajatve na agregate).
Vermiculite is, according to the UK authorities, a form of mica that, like perlite, has the unusual property that it expands greatly when heated.
Združenje BAA trdi, da so cene glinastega skrilavca, ki so jih prvotno predložili organi Združenega kraljestva, previsoke in da ne kažejo tržne vrednosti.
It is not known to occur in the United Kingdom, although there are imports.
Trdi, da so cene stranskih proizvodov iz glinastega skrilavca s 6 GBP padle na 3 GBP.
The UK authorities maintain that like perlite, vermiculite may be used for insulation, as a lightweight aggregate for plaster and concrete, and as a soil conditioner.
Cena uvoženega strešnega skrilavca bi leta 2010 znašala 390 GBP na tono, izvoženega strešnega skrilavca pa 618 GBP na tono.
However, before it can be used as such it must be subjected to a physical transformation that goes beyond simple crushing and screening.
Pripombe družbe Welsh Slate Ltd. (v nadaljnjem besedilu: družba Welsh Slate), prejete 20. decembra 2013
According to the UK authorities, imported quantities of such products are as follows, with data for perlite and vermiculite recorded together in import statistics since 2010:
Trenutno domača proizvodnja strešnih skrilavcev pokriva manj kot 10 % povpraševanja po naravnem glinastem skrilavcu v Združenem kraljestvu.
Perlite
Glavna dejavnost družbe Welsh Slate je proizvodnja in prodaja strešnega skrilavca.
(tonnes)
Trdi, da strešni skrilavec predstavlja približno 65 % njihovega prihodka, drobljeni glinasti skrilavec le 30 %, ostalih 5 % pa arhitekturni in drugi proizvodi.
Vermiculite
Pridobivanje drobljenega glinastega skrilavca v kamnolomih je potrebno zaradi dostopa do materiala za strešni skrilavec.
Pumice
Stranski proizvod pri pridobivanju strešnega skrilavca predstavlja znaten delež proizvodnje (trenutno 95 % vsega pridobljenega materiala).
The UK authorities claim that imported pumice costs on average GBP 408/tonne in 2012, and vermiculite and perlite cost on average GBP 128/tonne.
Po navedbah družbe Welsh Slate se drobljeni glinasti skrilavec proizvaja iz naslednjih virov:
These high prices reflect the specialist applications of these minerals, and indicate that they would not be used as a substitute for aggregate extracted in the United Kingdom.
odpadkov iz kamnoloma (31 %), odpadkov pri cepljenju (12 %), nekdanjih odlagališč (31 %) ter vrtanja in razstreljevanja (27 %).
The UK authorities maintain that perlite, pumice and vermiculite are not exploited commercially as aggregate in the United Kingdom and are not in the same legal and factual situation as taxable aggregate, in the light of the environmental objective pursued by the AGL.
Trdi, da so stroški proizvodnje agregatov iz glinastega skrilavca višji kot stroški običajnega kamnoloma agregatov.
The Commission considers that since perlite and vermiculite undergo a physical transformation that goes beyond simple crushing and screening for them to be used as aggregates, they are not comparable to taxable materials which are not subject to such transformations.
Stroški proizvodnje običajnih proizvodov iz agregatov, ki ne vključujejo dodatnih stroškov, ki jih ima zadevna družba, znašajo […]–[…] GBP na tono, kar pomeni, da bi dajatev znašala […].
The natural properties of perlite, pumice and vermiculite differentiate them from the rest of the aggregates.
Agregati se trenutno prodajajo po ceni […]–[…] GBP na tono.
Moreover, all three materials are not natural aggregates, but serve as specialised lightweight aggregates that can neither be replaced, nor replace other materials.
Strešni skrilavec se prodaja povprečno po […] GBP na tono, zgornja vrednost strešnega skrilavca pa znaša več kot […] GBP na tono.
Their price reflects their specialist use as well as the fact that they could not possibly substitute aggregates extracted in the United Kingdom.
Združenje BAA je predložilo priročnik Cornish Building Stone and Slate Guide 2007, ki ga je pripravil cornwalski grofijski svet.
In addition, none of these materials is currently extracted in the United Kingdom as extraction of perlite ceased before the introduction of the AGL.
Vključuje informacije o več kamnolomih, ki proizvajajo gradbeni material, vključno s kamnolomi glinastega skrilavca.
The Commission has not received any comments from interested parties as regards to these materials.
Pripombe združenja Mineral Products Association, prejete 2. januarja 2014
The Commission concludes that perlite, pumice and vermiculite are not in the same legal and factual situation as taxable aggregate in light of the objective of the AGL.
Po navedbah združenja Mineral Products Association se skrilavec in glinasti skrilavec v Združenem kraljestvu uporabljata kot agregata.
The Commission thus finds that the exclusion of and tax relief for certain minerals as provided by Section 18(2)(b) and Section 30(1)(b) of the Finance Act 2001 does not entail a selective advantage to these materials.
Glinasti skrilavec in skrilavec, ki se dobavljata kot agregata, sta lahko material, ki je stranski proizvod pri pridobivanju materiala, ki se ne uporablja kot agregat, na primer pridobivanju glinastega skrilavca za proizvodnjo strešnega skrilavca, vendar pa se ta material pridobiva zlasti zaradi dobave na trge agregatov.
EXEMPTION OF MATERIAL CONSISTING WHOLLY OR MAINLY OF, OR BEING PART OF ANYTHING CONSISTING OF COAL, LIGNITE, SLATE OR SHALE (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
Kamnolom Lantoom trdi, da ima grofija Cornwall velike količine agregatov iz stranskih proizvodov, ki so nastali v panogah glinastega skrilavca in kaolinske gline.
The Commission noted that all those materials qualify as rock and thus are aggregates within the meaning of Section 17(1) of the Act 2001.
Trenutno je velik presežek teh materialov, čeprav so oproščeni dajatve na agregate.
As far as slate and shale are concerned, they are often cut with one or more flat surfaces.
Trgi so cenovno zelo občutljivi in na potrošnike ni bilo mogoče prenesti nobenega zvišanja cen.
In such case, they would also benefit from a relief from the AGL by virtue of Section 18(2)(a) (exempt process of cutting stone).
Po navedbah kamnoloma Lantoom vrsta agregatov, za katere bi moral plačati dajatev, če bi se za oprostitev ugotovilo, da je nezdružljiva državna pomoč, trenutno dosega ceno približno 2 GBP na tono (cena franko tovarna se giblje med 1,5 in 3 GBP).
The tax credit for materials to which an exempt process applied is in line with the normal taxation principles underpinning the AGL.
To pomeni, da bi dajatev podvojila ceno.
In the context of their submissions prior to the Opening Decision, the UK authorities had explained, that coal, lignite, slate or shale are not primarily quarried for use as aggregates.
Kamnolom trdi, da je oprostitev plačila dajatve na agregate pripomogla k spodbujanju trga za agregate iz oproščenih materialov.
Slate is traditionally extracted for use as a specialist building material (e.g. as roofing or flooring).
Trdi, da lahko odpadki sestavljajo do 75 % pridobljenega minerala.
In some regions its use is encouraged for heritage reasons.
Stranski proizvodi iz agregatov iz glinastega skrilavca tega kamnoloma se prodajajo le na območju, do 30 milj oddaljenem od kamnoloma.
Shale is a fissile mineral with a high clay content.
Po navedbah kamnoloma Lantoom glinasti skrilavec ni pretirano dober material, ko se uporablja kot agregat, saj je mehkejši in ga ni mogoče uporabiti pri izdelavi betona ali bitumenskega makadama.
As natural clay deposits become depleted, shale is increasingly used in the manufacture of bricks and tiles.
Pripombe družbe Burlington Slate Limited (v nadaljnjem besedilu: družba BSL), prejete 10. januarja 2014
It can also be an ingredient in the production of cement.
Glavna poslovna dejavnost družbe BSL je proizvodnja dimenzioniranih proizvodov iz glinastega skrilavca, kot so strešniki, stenske obloge, talne obloge, tlakovci in arhitekturni proizvodi.
Coal is a sedimentary rock composed primarily of carbon.
Družba BSL meni, da oprostitve za glinasti skrilavec ne pomenijo državne pomoči, saj so upravičene na podlagi narave in logike okoljskih ciljev dajatve na agregate, s katerima so v celoti skladne.
Lignite has a much lower carbon content than coal and a very high moisture content.
Glinasti skrilavec se običajno ne pridobiva, da bi se uporabljal kot agregat;
Both are used as energy products.
pridobiva se, da bi se uporabljal kot gradbeni material za strešnike, stenske obloge, talne obloge in tlakovce, pogosto pa se uporablja zaradi ohranjanja dediščine pri obnavljanju zgodovinskih stavb v Združenem kraljestvu.
The Commission concluded that excluding those materials when they are used for other purposes than as aggregates was in line with the normal taxation principle underpinning the AGL.
Družba BSL trdi, da je jalovina iz glinastega skrilavca v drugačnem dejanskem položaju kot agregati, na novo pridobljeni v kamnolomu le zato, da bi se uporabljali kot agregati, ker so agregati, ki nastanejo pri pridobivanju glinastega skrilavca, potreben in neizogiben stranski proizvod pri postopkih, s katerimi se proizvajajo dimenzionirani proizvodi iz glinastega skrilavca.
The Commission noted [57] that, according to evidence produced by the BAA and attached to its Reply submitted to the General Court in Case T-210/02, slate and shale are used as aggregates [58].
Meni, da oprostitve kamnolome glinastega skrilavca spodbujajo k temu, da odpadne materiale reciklirajo kot agregate.
The Commission also considered in recital 85 of the Opening Decision that the argument that shale and slate would not in most instances be used as aggregates did not justify their general exemption from AGL.
Glinasti skrilavec se iz kamnoloma odstranjuje v blokih, ki so veliki približno od 1 × 0,5 metra do 3,5 × 1,5 metra in običajno tehtajo od 500 kg do 12 ton.
It is precisely because it was difficult to determine in advance to what use the materials would serve that the United Kingdom chose to grant a tax credit in case some of the materials subject to tax would be used for industrial and agricultural purposes.
Način predelave bo odvisen od narave proizvoda, ki se izdeluje:
The Commission considered that, rather than granting an outright exemption, it would have been more appropriate to extend tax relief also to shale and slate.
ali gre za strešnike, stenske obloge, talne obloge ali arhitekturne proizvode.
The Commission also expressed doubts as regards the justification for extending the exemption to material that is mainly (i.e. in excess of 50 %) made of coal, lignite, shale or slate.
Obdelava običajno obsega prvotno obdelavo, ki ji sledijo razcepitev, nanos končnega sloja, nadaljnje klesanje ali oblikovanje.
The Commission concluded that a general exemption of those materials, in particular slate and shale, even when they are used as aggregates, i.e. bulk for construction purposes, would not be in line with the normal taxation principles underpinning the AGL.
Družba BSL približno 50 % prodanih arhitekturnih proizvodov iz glinastega skrilavca izvozi iz Združenega kraljestva.
Following the publication of the Opening Decision the Commission received numerous submissions from interested parties in this regard.
Družba BSL je pokazala, da so odpadki in koščki iz glinastega skrilavca v vsaki fazi postopka neizogiben stranski proizvod.
Comments received by the BAA on 15 September 2014
Po njenih ocenah se v končne dimenzionirane proizvode (ki se običajno uporabljajo za strešnike, tlakovce ali talne obloge) predela le približno 4 % pridobljenega materiala, kar pomeni, da je 96 % odpadkov.
The BAA is in agreement with the UK authorities as regards the uses of slate by-products as aggregate, including that it is an alternative to freshly extracted aggregate in the manufacture of concrete and medium-strength engineering applications.
Z recikliranjem odpadkov in koščkov iz glinastega skrilavca v agregate se zmanjša količina odpadnega materiala, ki bi ga družba BSL morala poslati na odlagališče ali zavreči v kamnolomu.
The BAA claims that slate, shale (and clay) have always (and, therefore, even before the introduction of the AGL) been used ‘as aggregate’ when suitable for the specific purpose and the material was available at the right price.
Z recikliranjem dela odpadkov in koščkov iz glinastega skrilavca se pomagajo izravnati nekateri stroški pridobivanja glinastega skrilavca, vendar je takšna prodaja postranska v primerjavi z glavno dejavnostjo pridobivanja glinastega skrilavca za proizvodnjo in prodajo dimenzioniranih kamnitih proizvodov iz glinastega skrilavca.
For example, some 230000 tonnes of slate aggregate was used to construct the A55 Bangor bypass road in 1980/1981 and 1990/1991.
Po navedbah družbe BSL kamnoloma glinastega skrilavca nič ne spodbuja k temu, da bi pridobival le agregate, saj so stroški pridobivanja veliko višji, pridobivanje pa (tehnično) precej zahtevnejše kot v običajnem kamnolomu agregatov (ki je površinski kop), zato pridobivanje v kamnolomu ne bi bilo donosno, če bi se edini pridobljeni material uporabljal kot agregat.
The BAA, referring to a statement of specialist geologist Dr Rachel Hardie, maintains that there are quarries of mixed geology where deposits of rock qualifying as clay or slate are interbedded with other rock.
Družba BSL je v skladu s svojo predložitvijo pridobila odobritev načrta upravljanja za izkoriščanje na podlagi dejstva, da pridobiva kamen kot vir lokalnih „domačih“ gradbenih materialov.
According to that statement, there are quarries in Scotland and in other parts of the United Kingdom where the bulk of the aggregates produced is subject to the AGL, but where rock strata contain a proportion of exempt rock types.
Vloga za pridobivanje le agregatov v njenih kamnolomih zelo verjetno ne bi bila odobrena, ker ležijo v narodnem parku Lake District ali njegovi bližini.
The products of these quarries have included stockpiles of, wholly or mainly, exempt rock types such as shale or slate [59].
Po navedbah družbe BSL ji oprostitev za agregate za pridobivanje glinastega skrilavca v kamnolomih ne omogoča pridobivanja še večjih količin agregatov iz glinastega skrilavca.
The BAA maintains that there are a number of slate quarries where the material does not have enough slaty cleavage for construction tiles, but where the material still qualifies as slate.
Družba BSL upravlja tudi dva kamnoloma apnenca.