natgillin/translations-raw huggingface dataset:
More importantly, as the General Court made clear in Joined Cases T-254/00, T-270/00 and T-277/00, Hotel Cipriani, ‘an aid measure can benefit from the derogation provided for in [Article 107(3)(b) of the Treaty] only if it does not benefit mostly the economic operators of one Member State rather than the Community as a whole’ [92].
Na makadamske ceste in parkirišča se nasuje plast agregatov, da se zagotovi trdnejša površina za vozila, od koles do tovornjakov.
That criterion is not fulfilled where the national aid scheme merely seeks to improve the competitiveness of the undertakings concerned, in the case at hand to incentivise the use of one type of aggregate.
Zlasti ob padavinah se posledično vozila ne ugrezajo v tla.
Consequently, the Commission considers that the exemptions from the AGL granted for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; cannot be found compatible with the internal market on the basis of Article 107(3)(b) TFEU as promoting environmental protection as a project of common European interest.
Citat iz angleške različice Wikipedije:
ALTERNATIVE ASSESSMENT UNDER ARTICLE 107(3)(c) TFEU — DEVELOPMENT OF CERTAIN ECONOMIC ACTIVITIES OR OF CERTAIN ECONOMIC AREAS
https://en.wikipedia.org/wiki/Construction_aggregate (29. maj 2013); http://sustainableaggregates.com/overview/uses.htm (29. maj 2013).
For an assessment of the aid measure under Article 107(3)(c) of the Treaty, it should be examined if the aid in question:
Evropski standard BS EN 12620:2002.
meets a clearly-defined objective of common interest;
http://www.bgs.ac.uk/planning4minerals/Resources_1.htm (29. maj 2013);
is necessary, appropriate and proportionate for achieving this objective;
http://sustainableaggregates.com/sourcesofaggregates/recycled/rib_introduction.htm (29. maj 2013);
does not affect competition and trade between Member States to an extent contrary to the common interest.
http://www.uepg.eu/what-are-aggregates (29. maj 2013).
As a preliminary remark, the Commission notes that measures involving operating aid are in principle incompatible under Article 107(3)(c).
Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 630- 3.
The AGL contributes to environmental protection as already established above in recital 87 in line with the findings of the General Court.
http://sustainableaggregates.com/overview/uses.htm (29. maj 2013);
Environmental protection could be regarded as an objective of common EU interest.
HM Customs & Excises – Consultation on a Potential Aggregates Tax – Summary of Replies (Posvetovanje o morebitnem davku na agregate – Povzetek odgovorov), april 1999, točka 18.
According to the UK authorities, the exemptions from the AGL granted for products consisting wholly or mainly of shale and shale spoil, also pursue the objective of environmental protection by seeking to shift demand from freshly extracted aggregates to shale (wholly or mainly) and to shale spoil.
Pesek, na primer, običajno kremenčev pesek, se uporablja za izdelavo modelov v livarni.
The UK authorities claim that these materials are not traditionally extracted for use as aggregates, and that they have no indication that they are intentionally extracted for use as aggregates.
Med take primere spada tudi apnenec ali kalcijev karbonat.
The UK authorities provided information as to the state of the aggregates sector before the introduction of the AGL and the necessity to introduce a tax that would diminish the fresh extraction for aggregates use while providing suitable alternatives.
Zmlet v fin prah se uporablja kot belilo ali polnilo pri papirju, lepilu, barvi, plastiki, polivinilkloridu, zobni pasti, zdravilih v obliki tablet in čistilih.
The Commission notes that, in principle, the exemptions from the AGL served as further means to fulfil its environmental purpose.
Uporablja se tudi za zagotavljanje dodatnega kalcija v vitaminskih in mineralnih dopolnilih, moki in krmi.
There are also indications that the same decrease in the extraction of fresh aggregates could not have been achieved without the AGL and its exemptions.
Kremenčev pesek je tudi glavno sredstvo za filtriranje, ki se v vodarstvu uporablja za odstranjevanje trdnih snovi iz odpadne vode.
In this regard, numerous comments from interested parties point to the fact that materials exempted under the AGL have successfully replaced freshly extracted aggregates products.
Apno absorbirajo rastline (poljščine ali trava) in drevesa, vendar se iz tal tudi naravno izgublja zaradi spiranja z deževnico in uporabe gnojil.
Both high quality primary products aggregates, but, particularly, lower quality secondary aggregates have been replaced by exempted materials.
Zaradi tega se lahko poveča kislost tal, zmanjša njihova rodovitnost, lahko pa tudi škodljivo vpliva na njihovo strukturo.
This does not include: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials;
Za ponovno vzpostavitev ravnotežja se na poljih za vzdrževanje potrebnih razmer za rast poljščin ali travišča uporablja „kmetijsko apno“.
Shale appears to have various uses as aggregate and to also be specifically extracted for aggregates use as detailed in recital 341.
Apno je lahko le mlet apnenec ali dolomit (ki tudi vsebuje magnezij) ali pa žgan apnenec (ali žgan dolomit), ki nastane, ko se kamnina segreva v peči.
Therefore, an exemption for shale and spoil of deliberately quarried shale only makes its extraction more competitive and risks encouraging further shale extraction As explained in recitals 575 to 580, shale that is deliberately extracted for commercial exploitation as aggregate is similar to taxed materials freshly extracted for aggregates use, the same is applicable to shale extracted as a by-product of taxable materials which is the same as other by-products of taxable materials which are taxed.
MPG6 – Guidelines for Aggregates Provision in England 1994, točke 6–123 (23).
The exemptions only make one category of freshly extracted material (shale) less expensive than the others.
Budget announcement March 2000 – Prudent for a Purpose:
This conclusion is supported by the findings of the General Court [93].
Protecting the environment – Regenerating our cities/protecting our countryside – Waste;
Shale is a rock and its quarrying has similar environmental effects to other minerals' quarrying.
Aggregates (Varstvo okolja – Obnova mest/varstvo podeželja – Odpadki; Agregati), točka 6.91;
There have been no claims made by the UK authorities aiming to show that shale is a more environmentally friendly alternative to other sources of aggregates even if it is specifically obtained for commercial exploitation as aggregate.
Predproračunsko poročilo – november 2001 – poglavje 7:
Interested parties have also argued that the exemption from the AGL damages the environment even more than the extraction process itself as the exemption allows the shale to be transported farther and still compete with other taxed materials.
Protecting the environment – Protecting Britain's countryside – Aggregates quarrying – The aggregates levy (Varstvo okolja – Varstvo britanskega podeželja – Pridobivanje agregatov v kamnolomih), točka 7.71;
Transportation is ensured by lorries which pollute the air and damage the roads due to their weight.
Budget announcement March 2001 (Napoved proračuna iz marca 2001) – poglavje 6:
The Commission notes that the cost of transportation represents a very high part of the cost of selling shale (see recital 292) meaning that shale producers use the margin offered by the AGL to transport the material farther than they usually would and compete on a wider area with other quarries.
Protecting the environment (Varstvo okolja), točka 6.91.
In addition, although arguing in general that the exemptions under investigation aim at helping to reduce the build-up of waste, the UK authorities have not demonstrated that the exemptions considered as state aid with regard to shale indeed can contribute to such reductions.
Dopis z dne 19. februarja 2002, evidentiran dne 21. februarja 2002 pod številko A/31371, točka 4.10.
The Commission considers that these exemptions rather simply replace the build-up of heaps of spoil from shale fresh extraction for aggregates use and shale as by-products from extraction of taxed materials with the build-up of heaps of taxed low quality aggregates which can no longer find a buyer.
Ta določba naj bi zajemala primer, v katerem se agregat prenese z enega kraja na drugega, ki je v lasti istega upravljavca.
The Commission therefore concludes that even if environmental protection is an objective of common interest, a general exemption for shale and spoil of shale when freshly extracted, as currently in place, actually risks to undermine this interest and does not represent an appropriate instrument for achieving it.
Za prenos iz kraja v kraj se dajatev na agregate običajno ne uporablja, glej člen 19(3)(b) zakona o financah iz leta 2001.
The Commission further notes, as also described in recitals 589 and 590, the highly distortive nature of the operating aid granted to shale producers which, in accordance with interested party submissions, has driven other aggregates producers off the market or has displaced other low-grade aggregates that normally compete with shale as they cannot compete with the low prices shale producers can offer.
Organi Združenega kraljestva so navedli, da je agregat predmet dogovora o dobavi, kadar se sklene pogodba ali se spremeni lastništvo nad blagom in se pridobi dokument.
Since the Commission found that the factual and legal situation of: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; is comparable to that of taxed aggregates under AGL, the tax exemption of these materials may be justified only in accordance with the environmental objectives of the AGL if it could be demonstrated that the environmental objectives of the AGL can be nevertheless pursued by these materials.
V členu 19(6) zakona o financah iz leta 2001 je navedeno, da za agregat dogovor velja od trenutka, ko ga je mogoče ločeno opredeliti.
However, as explained above in recitals 611 to 615 and in line with the findings of the General Court [94], the Commission considers that since shale is specifically extracted for commercial exploitation as aggregate and that since there are no indications that it would be more environmentally friendly than other aggregates, the environmental objectives of the AGL cannot be pursued by exemptions for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate.
V njem je določeno tudi, da za namene dajatve prenos lastništva nad zemljiščem, na katerem so agregati, ne velja samodejno tudi za dobavo agregatov.
The Commission has not received any compatibility grounds from the UK authorities as regards shale or spoil of shale that are deliberately extracted for commercial exploitation as aggregate that it could take into account in its assessment on the compatibility of the said AGL exemptions with the internal market.
Dovoljene okoliščine so opredeljene v odstavku 7 člena 19.
Therefore, the Commission concludes that the exemptions from the AGL granted for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; cannot be regarded as compatible with the internal market on the basis of Article 107(3)(c) TFEU.
Nanaša se na primer, v katerem se agregat meša z obdavčljivimi agregati, za katere se dajatev za agregate prej ni plačevala, vse mešanje pa se opravi na kraju, ki je izvorni kraj, na kraju, ki je registriran pod istim imenom kot izvorni kraj, ali kraju, na katerega je bil agregat odstranjen zaradi uporabe oproščenega postopka, ki pa se za agregat ni uporabil.
CONCLUSION AND RECOVERY
Kraj raztovarjanja agregatov je izvorni kraj agregatov le za agregate, ki so pridobljeni z morskega dna/iz voda Združenega kraljestva.
The Commission concludes that the exemptions from the AGL granted for: (i) material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials; and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; which have been unlawfully implemented, represent State aid that is incompatible with the internal market.
Glej tudi obvestilo Notice AGL 1:
According to the Treaty and established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market [95].
Aggregates Levy (Dajatev na agregate), april 2011, točka 8.1.
The Court has also consistently held that the obligation on a Member State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation [96].
Ta druga določba se nanaša na primer, v katerem se agregat vrne na zemljišče, na katerem je bil pridobljen, in je še vedno v enakem stanju, kot je bil, ko je bil pridobljen.
In this context, the Court has established that this objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored [97].
V takem primeru ne gre za obdavčljivo dobavo agregatov.
In line with the case-law, Article 14(1) of Council Regulation (EC) No 659/1999 [98] states that ‘where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary […]’.
Glej obvestilo Notice AGL 1.
Thus, given that the exemptions from the AGL granted for the material specified in recital 620 of this Decision were implemented in violation of Article 108 of the Treaty, and are to be considered as unlawful and incompatible aid, they must be recovered in order to re-establish the situation that existed on the market prior to their granting.
Aggregates Levy (General) Regulations 2002 (SI 2002/761) ((splošni) predpisi o dajatvi za agregate iz leta 2002) določajo, v katerih primerih se lahko za odstranitev agregatov uveljavlja davčna olajšava.
Recovery should cover the time from when the aid was put at the disposal of the beneficiary (i.e. the day from which the beneficiary would have been obliged to pay the AGL if the unlawful and incompatible exemptions from the AGL had not existed) until the day when the advantage of the beneficiary ceased to exist.
V skladu s predpisom št. 13a je oseba upravičena do davčne olajšave v zvezi s katero koli obračunano dajatvijo na agregate, kadar se zadevni obdavčljivi agregat odstrani (z odlaganjem ali kako drugače) na katerega od naslednjih načinov:„(i) brez nadaljnje predelave se vrne na izvorni kraj ali kateri koli kraj, ki ni njegov izvorni kraj, a je registriran pod istim imenom;(ii) odloži se na odlagališče;(iii) gre za prod ali pesek in se uporabi za obnovo plaže na kraju, ki ni njegov izvorni kraj.“
The sums to be recovered should bear interest until effective recovery.
Obvestilo Notice AGL 2 Industrial and Agricultural Processes Relief, na voljo na spletnem mestu HM Revenue & Customs.
As the exemptions constitute forgone revenues by the UK authorities, the recovery of the aid entails that the beneficiaries of the exemptions should pay the AGL, for the period of its application, together with interest until effective recovery.
Oprostitve in izključitve 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 če 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 nanaša 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.
The Commission acknowledges that shale material which: (i) is extracted as by-product of coal extraction; or (ii) is used in ceramic processes; or (iii) is used in place of clay, slag or other materials as a source of aluminosilicate in the manufacture of cement; or (iv) is otherwise demonstrably used for other than aggregate purposes; should not be considered commercially exploited as aggregate and should therefore be excluded from recovery.
Smernice Skupnosti o državni pomoči za varstvo okolja (UL C 37, 3.2.2001, str. 3).
There should be no obligation to recover aid that had been granted under the scheme which fulfils all the conditions set out in a de minimis regulation or in a block exemption regulation adopted on the basis of Articles 1 and 2 of Council Regulation (EC) No 994/98 [99] but applicable at the time the aid was granted.
Smernice Skupnosti o državni pomoči za varstvo okolja (UL C 82, 1.4.2008, str. 1).
As cumulation is excluded for the same eligible costs, where the total amount of aid received by a beneficiary is more than EUR 200000, the UK authorities should recover it in its entirety, as the de minimis regulations enacted on the basis of Article 2 of Regulation (EC) No 994/98 which were applicable at the time the aid was granted cannot be made use of.
Richard Bird v zvezi s tem ni predložil nobenih primerov ali dokazov.
In order to define the beneficiaries of the unlawful and incompatible aid and the respective aid amounts, the UK authorities should first determine all companies which produced shale and products consisting mainly of shale during the period between 1 April 2002 and the present (‘shale producers’).
Glej opombo 31.
The UK authorities should then, by means of all available sources of information, including public information and confidential tax records, establish the amounts of shale material specified in recital 621 of this Decision commercially exploited by these shale producers.
Glej na primer delovni dokument Aggregates, Cement and Ready-mix Concrete Market Investigation (preiskavo trga agregatov, cementa in sveže betonske mešanice) komisije za varstvo konkurence z dne 1. novembra 2011, točka 19, in poročilo o začasnih ugotovitvah z dne 21. maja 2013, točke 5.5(b), 5.6(b) in 5.24;
HAS ADOPTED THIS DECISION:
Glej sodbo v združenih zadevah C-328/99 in C-399/00, Italija in SIM 2 Multimedia proti Komisiji, Recueil 2003, str.
Article 1
I-4035, točka 35;
The aid scheme consisting of the exemptions from the aggregates levy established for in Section 17(4)(a) and 17(3)(f)(i) of the Finance Act 2001 as amended by the Finance Act 2002 and the Finance Act 2007 granted for:
sodbo v zadevi C-222/04, Cassa di Risparmio di Firenze in drugi, ZOdl.
material wholly or mainly consisting of shale that is deliberately extracted for commercial exploitation as aggregate, including here shale occurring as by-product of fresh quarrying of other taxed materials;
2006, str.
aggregates consisting wholly of the spoil from any process by which shale that is deliberately extracted for commercial exploitation as aggregate has been separated from other rock after being extracted or won with that other rock;
I-289, točka 131 in sodbo v združenih zadevah C-393/04 in C-41/05, Air Liquide Industries Belgium, ZOdl.
put into effect by the United Kingdom in breach of Article 108(3) TFEU are incompatible with the internal market.
2006, str.
The tax exemptions, tax exclusions and tax reliefs established in the following provisions of the Finance Act 2001, as amended by the Finance Act 2002 and the Finance Act 2007:
I-5293, točka 29 in navedena sodna praksa.
Section 17(3)(e), 17(3)(f)(i) and (ii) (except for the materials listed in Article 1(1) of this Decision),
Sodba v zadevi C-143/99, Adria-Wien Pipeline, Recueil 2001, str.
Section 17(4)(a) (except for the materials listed in Article 1(1) of this Decision), Section 17(4)(c)(i) and (ii), Section 17(4)(f) (as far as clay is concerned),
I-8365, točka 41;
Section 18(2)(b), and
glej tudi sodbo v zadevi C-172/03, Heiser, ZOdl.
Section 30(1)(b) (in so far as it relates to an exempt process within the meaning of Section 18(2)(b)),
2005, str.
Article 2
sodbo v združenih zadevah C-182/03 in C-217/03, Belgija in Forum 187 proti Komisiji, ZOdl.
Individual aid granted under the scheme referred to in Article 1(1) does not constitute aid if it fulfils the material conditions laid down by the Regulation adopted pursuant to Article 2 of Regulation (EC) No 994/98 and applicable at the time the aid was granted.
sodbo v zadevi C-88/03, Portugalska proti Komisiji, ZOdl.
Article 4
2006, str.
Individual aid granted under the scheme referred to in Article 1(1) which fulfils the conditions laid down by a regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98 and applicable at the time the aid was granted or by any other approved aid scheme is compatible with the internal market.
I-7115, točka 54 in sodbo v združenih zadevah od C-428/06 do C-434/06, UGT-Rioja in drugi, ZOdl.
Article 5
2008, str.
The United Kingdom shall recover the incompatible aid granted under the scheme referred to in Article 1(1) from the beneficiaries.
I-6747, točka 46;
The aid to be recovered shall include interest from the date on which it was put at the disposal of the beneficiaries until their actual recovery.
sodbo v zadevi T-210/02 RENV, British Aggregates Association proti Komisiji, ECLI:EU:T:2012:110, točka 47 in sodbo v zadevi C-487/06 P, British Aggregates Association proti Komisiji, ZOdl.
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [100].
2008, str.
Article 6
I-10515, točka 82.
Recovery of the aid granted under the scheme referred to in Article 1(1) shall be immediate and effective.
Sodba v zadevi Adria-Wien Pipeline, navedena v opombi 35, točka 42, in sodba v zadevi Portugalska proti Komisiji, navedena v opombi 35, točka 52;
The United Kingdom shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
sodba v zadevi C-487/06 P, British Aggregates Association proti Komisiji, ZOdl.
Within two months following notification of this Decision, the United Kingdom shall submit the following information to the Commission:
I-10515, točka 83.
a list of all entities producing the material referred to in Article 1(1) between 1 April 2002 and the date of submission of the list;
Sodba v zadevi Portugalska proti Komisiji, navedena v opombi 35, točka 56, in sodba v zadevi T-308/00, Salzgitter proti Komisiji, ZOdl.
for each of the entities referred to at (a) above:
2004, str.
the total amount of material referred to in Article 1(1) commercially exploited since 1 April 2002;
II-1933, točka 81;
the total amount (principal and recovery interests) to be recovered from each beneficiary;
sodba v zadevi T-210/02 RENV, British Aggregates Association, ECLI:EU:T:2012:110, točka 49.