natgillin/translations-raw huggingface dataset:
Grounds for initiating the formal investigation procedure
V zvezi z zmanjšanjem obsega (zakonite) prodaje na Severnem Irskem je Komisija ugotovila, da se je skupna prodaja vseh vrst agregatov zmanjšala za od 17,6 % (2001–2003) do 22,8 % (2002–2003) in da so ta zmanjšanja sorazmerno veliko večja od tistih, zabeleženih v Veliki Britaniji.
As explained in recitals 47 to 54 of the Opening Decision, the Commission doubted whether the modified AGL relief applicable in Northern Ireland complied with the Treaty, in particular its Article 110.
Menila je, da se lahko šteje, da navedene trditve kažejo na težave pri prenosu zvišanja stroškov proizvodnje na Severnem Irskem.
Those doubts precluded the Commission from finding the measure compatible with the internal market at that stage.
Komisija je kljub temu opozorila, da Združeno kraljestvo ni predložilo dovolj podrobnih podatkov, ki bi v zvezi z navedenimi trditvami dokazali in količinsko opredelili učinke dejstva, da proizvajalci predelanih proizvodov iz agregatov niso nikoli plačali polne stopnje dajatve na agregate, saj je bila njena uvedba na Severnem Irskem postopna.
The Commission considered that the AGL amounted to internal taxation within the meaning of Article 110 of the Treaty.
Združeno kraljestvo je v svojem dopisu navedlo, da je „zvišanje stroškov vplivalo na promet gospodarskih subjektov in znižalo njihove dobičke“.
It went on to find that there was a distinction in the application of the AGL between producers in Northern Ireland and producers from other Member States that could not be justified.
Kljub temu ni predložilo nobenih podatkov, ki bi podprli to trditev.
As explained in recital 56 of the Opening Decision, the Commission considered, based on the relevant case-law, as a result of the annulment of the Decision of 7 May 2004, that the measure as applied since that date (and until its suspension on 1 December 2010) must be viewed as being unlawful.
Da bi Združeno kraljestvo dokazalo skladnost s pogojem za združljivost iz točke 158(c) smernic o pomoči za varstvo okolja iz leta 2008, je predložilo samo podatke na ravni celotne industrije, ne pa reprezentativnih vzorcev posameznih upravičencev, na primer na podlagi njihove velikosti.
Moreover, the Commission has stated that it will always assess the compatibility of unlawful State aid with the internal market in accordance with the substantive criteria set out in any instrument in force at the time when the aid was granted [18].
Komisija je poleg tega opozorila, da ugotovitve Združenega kraljestva kažejo, da je cenovna elastičnost večine vrst agregatov znašala od skoraj nič do približno 0,52, torej se zdi, da je bila razmeroma neelastična.
As the aid is to be considered unlawful and it was granted during the period covering the applicability of the 2001 Environmental Aid Guidelines as well as after the publication of the 2008 Environmental Aid Guidelines [19], the Commission assessed the compatibility of the AGL relief scheme under the instrument in force at the time when the aid was granted as follows:
Načeloma bi to pomenilo, da bi se lahko zvišanje stroškov proizvodnje preneslo na končne stranke.
the 2001 Environmental Aid Guidelines; and
Združeno kraljestvo ni zagotovilo nobenih dodatnih pojasnil ali izračunov v zvezi z učinkom relativne neelastičnosti, ugotovljene na podlagi trditev v zvezi s prenosom (nezmožnostjo prenosa) zvišanja stroškov proizvodnje na končne stranke.
the 2008 Environmental Aid Guidelines as from 2 April 2008.
PRIPOMBE ZAINTERESIRANIH STRANI
On the assessment of the measure under the 2001 Environmental Aid Guidelines, the Commission concluded that the compatibility conditions laid down therein may be considered as being fulfilled.
Pripombe združenja QPANI, prejete 23. septembra 2011
However, it recalled that in view of the doubts expressed in relation to Article 110 of the Treaty, it was precluded from finding the measure compatible with the internal market on the basis of the 2001 Environmental Aid Guidelines at that stage.
Združenje QPANI je trdilo, da so proizvajalci agregatov na Severnem Irskem v dobri veri vstopili v shemo olajšave in se pri tem zanašali na dejstvo, da je Združeno kraljestvo Komisijo zaprosilo za odobritev in da je ta izdala pozitivno odločitev.
As regards the compatibility of the measure under the 2008 Environmental Aid Guidelines the Commission concluded:
Poleg tega so proizvajalci sklenili okoljevarstvene sporazume, kar je pomenilo velike naložbe na njihovi strani.
that the beneficiaries of the relief are defined using criteria that are objective and transparent in accordance with point 158(a) of the 2008 Environmental Aid Guidelines;
QPANI trdi, da bi kakršno koli vračilo državne pomoči kršilo legitimna pričakovanja upravljavcev na Severnem Irskem, da je bila pomoč zakonita.
that the tax without reduction leads to the substantial increase in production costs required by point 158(b) of the 2008 Environmental Aid Guidelines;
Upravljavci kamnolomov so že opravili naložbe za izboljšave na področju varstva okolja, zato bi odreditev vračila pomoči dejansko pomenila, da bodo ta podjetja dvakrat plačala stroške.
that the condition of proportionality of the aid as provided by point 159 of the 2008 Environmental Aid Guidelines is complied with as the beneficiaries of the AGL relief in Northern Ireland still pay 20 % of the tax.
Poleg tega bi bilo vračilo v nasprotju z načelom pravne varnosti.
Although the information provided by the United Kingdom showed a very significant increase of the production costs due to the AGL, which would normally make it likely that such increase could not have been passed on without important sales reductions, the Commission at that stage could not conclude in the light of the information provided, in particular the insufficiently detailed information, that the compatibility condition in point 158(c) of the 2008 Environmental Aid Guidelines was met.
Nato je združenje QPANI navedlo, da je bil uvoz agregatov na Severno Irsko vedno minimalen.
Under point 158(c) of the 2008 Environmental Aid Guidelines compliance with the necessity criteria requires that the substantial increase in production costs referred to in recital 58 cannot be passed on to customers without leading to important sales reductions.
Pokazalo je, da se je uvoz po uvedbi dajatve na agregate dejansko povečal, saj sta se povečali zasebna stanovanjska gradnja in poraba za gradnjo v javnem sektorju.
In that respect, the Member State may provide estimations of, inter alia, the product price elasticity of the sector concerned in the relevant geographic market as well as estimates of lost sales and/or reduced profits for the companies in the sector or category concerned.
Glede nezmožnosti prenosa dajatve na agregate na stranke združenje QPANI trdi, da bistvenega zvišanja stroškov proizvodnje, ki ga je Komisija že priznala, ni bilo mogoče prenesti na stranke zaradi presežka zmogljivosti industrije agregatov in veliko večje konkurenčnosti trga na Severnem Irskem.
The Commission noted in this context that the arguments of the United Kingdom that the increase in production costs could not be passed on without leading to important sales reductions were based on a comparison between the increase in price due to the introduction of the AGL (about GBP 0,25-0,30/tonne in 2002 compared with 2001 in Northern Ireland, whereas in Great Britain the price had risen by GBP/tonne 1 – 1,40).
Poleg tega je na Severnem Irskem velika količina materialov, ki so izvzeti od plačila dajatve na agregate, na primer skrilavec, ki se uporablja v javnih in zasebnih gradbenih projektih ter ga uporabljajo tudi kmetje.
As regards the reduction in (legitimate) sales in Northern Ireland, the Commission noted that they varied in total for all types of aggregates between – 17,6 % (2001-2003) and – 22,8 % (2002-2003) and were proportionally much larger than those recorded in Great Britain.
Raziskava združenja QPANI o mesečni zasebni prodaji proizvodov iz kamna (september 2001–september 2002) je pokazala precejšen upad poslovanja po aprilu 2002 v primerjavi s predhodnim letom.
The Commission considered that those arguments could be considered as an indication of the difficulties encountered in passing on the increased production costs in Northern Ireland.
Oddelek za statistiko ministrstva za podjetništvo, trgovino in naložbe je v letnem poročilu Minerals Statement za leto 2002 poročal, da se je proizvodnja agregatov na Severnem Irskem zmanjšala za približno 2,7 milijona ton, kar pomeni približno 11 % proizvodnje.
The Commission nevertheless pointed out that the United Kingdom had not provided sufficiently detailed data demonstrating and quantifying the impact on those arguments of the fact that the manufacturers of processed products from aggregates had never paid the full AGL as its introduction in the Northern Ireland had been phased.
Združenje QPANI trdi, da poročilo odbora za zadeve Severne Irske (Northern Ireland Affairs Committee) „Introduction of the Aggregates Levy – One Year On, third report of session 2003–2004“ vsebuje jasne dokaze o vplivu uvedbe dajatve na agregate na prodajo agregatov in stopnje zaposlenosti.
Furthermore, with respect to the demonstration of sales reductions, the United Kingdom had not provided explanations concerning the development of the aggregates markets in Northern Ireland after 2002.
Združenje QPANI trdi, da se je proizvodnja agregatov na Severnem Irskem od leta 2004 do leta 2007 povečala zaradi povečane gradbene dejavnosti v pokrajini.
Figure 2 of the Quarry Products Association Northern Ireland Report to the Office of Fair Trading Market Study into the UK Aggregates Sector [20] as submitted by the United Kingdom showed an increase in production from 2004 to 2007.
Združenje QPANI poleg tega trdi, da je zvišanje stroškov vplivalo na stopnje dobička gospodarskih subjektov, kar je razvidno iz dejstva, da so se cene zvišale le za 0,25–0,30 GBP, kot je navedeno v uvodni izjavi 81 sklepa o začetku postopka.
The United Kingdom had stated in their submission that the ‘costs increase affected operators' turnover and reduced their profits’.
Zato so absorbirali velik del povečanja stroškov proizvodnje zaradi dajatve na agregate, ob upoštevanju dejstva, da je ta industrija kapitalsko intenzivna in ima visoke režijske stroške, pa je bilo jasno, da so se nizke stopnje dobička gospodarskih subjektov še dodatno znižale.
Nevertheless, no data supporting that statement had been provided.
Združenje QPANI trdi, da se podatki o cenovni elastičnosti nanašajo na trg agregatov v Veliki Britaniji in ne kažejo stanja na Severnem Irskem.
To demonstrate its compliance with the compatibility condition under point 158(c) of the 2008 Environmental Aid Guidelines, the United Kingdom had submitted only data on the overall industry level, no representative samples of individual beneficiaries based, for instance, on their size had been provided.
Pripombe združenja British Aggregates Association, prejete 23. septembra 2011
Finally, the Commission noted that the United Kingdom's observations suggested that for most types of aggregates the price elasticity ranged from close to zero to about 0,52, i.e. appearing to be relatively inelastic.
Združenje British Aggregates Association (v nadaljnjem besedilu: BAA) trdi, da Združeno kraljestvo ne more popraviti davčne diskriminacije proizvodov, uvoženih iz drugih držav članic, z učinkom za nazaj.
In principle that would mean that the increase in production costs could have been passed on to final customers.
Trdi, da tudi če bi Združeno kraljestvo vrnilo vse zneske, plačane v obliki dajatve na agregate za proizvode, uvožene na Severno Irsko iz drugih držav članic, to ne bi odpravilo močnih odvračilnih učinkov davčne diskriminacije.
The United Kingdom had not provided any further explanations nor calculations concerning specifically the impact of the relative inelasticity as concluded on the arguments provided with respect to (the inability to) pass on the production costs increase to final customers.
Zato odobritev sheme olajšave z učinkom za nazaj ne bi bila mogoča.
COMMENTS FROM INTERESTED PARTIES
To bi pomenilo, da so se zaobšla pravila, ki zahtevajo, da se agregati, ki se pridobivajo na Severnem Irskem in uporabljajo v Veliki Britaniji, obdavčijo po polni stopnji.
Comments received from QPANI on 23 September 2011
Poleg tega združenje BAA trdi, da olajšava za dajatev na agregate ni skladna s točko 158(c) smernic o pomoči za varstvo okolja iz leta 2008, saj nezmožnost prenosa precejšnjega zvišanja stroškov proizvodnje ni bila dokazana.
QPANI submitted that the aggregate producers in Northern Ireland entered the relief scheme in good faith relying on the fact that the United Kingdom had sought the approval of the Commission and that the Commission issued a positive decision.
Natančneje, gospodarski podatki, ki jih je predložilo Združeno kraljestvo in so navedeni v uvodnih izjavah 21 do 23 sklepa o začetku postopka, naj bi bili neverjetni in morda zavajajoči.
In addition, they entered into environmental agreements which meant significant investments on their side.
Povprečne cene, ki jih je predložilo Združeno kraljestvo, so domnevno brez pomena, saj obstaja veliko različnih vrst agregatov in temu ustrezno veliko število različnih cen.
The applicants that challenged the Commission decision approving the relief scheme never proved with examples that there was actual discrimination against imported aggregates.
Poleg tega je cena franko kamnolom odvisna tudi od lokacije kamnoloma in razdalje od gradbišč.
QPANI alleges that any recovery of the State aid would breach the legitimate expectations of the quarry operators in Northern Ireland that the aid was lawful.
Zato primerjava med povprečno ceno na Severnem Irskem (ki je razmeroma majhno in podeželsko področje) in povprečno ceno za celotno Veliko Britanijo ne bi bila pomembna.
Since the quarry operators already invested to deliver environmental improvements, a recovery order would actually mean that those companies bear the costs twice.
Po mnenju BAA bi bilo povpraševanje po agregatih s Severne Irske v Veliki Britaniji zelo veliko, če bi bile cene franko kamnolom na Severnem Irskem res 50 % nižje od cen v Veliki Britaniji.
In addition, recovery would be contrary to the principle of legal certainty.
BAA trdi, da stroški prevoza s Severne Irske v London niso višji od stroškov prevoza s Škotske v London.
QPANI goes on to mention that imported aggregates into Northern Ireland have always been minimal.
PRIPOMBE ZDRUŽENEGA KRALJESTVA, PREJETE 25.
They show that after the introduction of the AGL imports actually increased as private housing development increased and public sector construction spending increased.
NOVEMBRA 2011
As regards the impossibility for the AGL to be passed on to customers, QPANI puts forward that the significant increase in production costs, already acknowledged by the Commission, could not be passed on due to the over capacity of the aggregates sector and the much more competitive market in Northern Ireland.
Združeno kraljestvo trdi, da se pomoč ne bi smela obravnavati kot nezakonita pomoč in da bi bilo treba pri oceni združljivosti ukrepa z notranjim trgom uporabiti samo smernice o pomoči za varstvo okolja iz leta 2001.
The statistics branch of the Department of Enterprise Trade and Investment (NI) in the 2002 annual minerals statement revealed a drop of approximately 2,7 million tonnes in aggregate production in Northern Ireland representing some 11 % of production.
Ko je bila pomoč dodeljena, ni bila nezakonita.
QPANI submits that the Northern Ireland Affairs Committee enquiry, ‘Introduction of the Aggregates Levy — One Year On, third report of session 2003 – 2004’ brings clear evidence showing the impact on aggregate sales and employment levels by the introduction of the AGL.
Združeno kraljestvo trdi, da glede na to, da je bila odločba z dne 7. maja 2004 razveljavljena, Komisija dejansko ni sprejela odločbe v skladu s členom 4 Uredbe Sveta (ES) št. 659/1999 [21] (v nadaljnjem besedilu: postopkovna uredba) v dveh mesecih.
QPANI argues that the reason for the increase in aggregate production in Northern Ireland from 2004 to 2007 was a result of increased construction activity within the province.
Zato bi bilo treba za ukrep šteti, da je bil odobren.
QPANI further argues that increasing costs affected operators' profit margins as demonstrated by the fact that price increases were only rising by GBP 0,25 to 0,30 as stated in recital 81 of the Opening Decision.
Če se za prvo priglasitev uporabi člen 4(6) postopkovne uredbe, se za pomoč šteje, da je bila odobrena leta 2004, in Komisija nima pristojnosti za sprejetje nove odločbe na podlagi člena 4.
Thus they were absorbing the bulk of the increased production costs caused by the AGL and, given the capital intensive and high overhead nature of the industry, it became evident that operators' narrow profit margins were further reduced.
Namesto tega je treba ukrep obravnavati kot obstoječo pomoč, ki se lahko pregleduje samo v zvezi z njenimi prihodnjimi učinki in zanjo ni mogoče odrediti vračila z učinkom za nazaj.
QPANI argues that the data on price elasticity relates to the aggregates market in Great Britain and did not reflect the situation in Northern Ireland.
Vendar je bila odločba v skladu s členom 4(3) sprejeta, čeprav nezakonito in čeprav je bila pozneje razglašena za nično, in v tem primeru člen 4(6) postopkovne uredbe ne velja več.
Comments received from the British Aggregates Association (‘BAA’) on 23 September 2011
Združeno kraljestvo trdi, da bi moralo imeti tudi pravico, da se sklicuje na dejstvo, da je bila odločba o odobritvi v skladu s členom 4(3) postopkovne uredbe sprejeta pred dodelitvijo davčne olajšave, in da zato dodelitev pomoči ni bila nezakonita v smislu dodelitve brez odobritve Komisije.
BAA submits that it would be impossible for the United Kingdom to retroactively rectify the tax discrimination of products imported from other Member States.
Poleg tega je Združeno kraljestvo dokazalo, da je bil ukrep, ki ga je Komisija odobrila leta 2004, razširitev sheme olajšave, ki je bila prvotno uvedena ob istem času kot davek.
It is claimed that even if the United Kingdom were to pay back any amounts paid as aggregates levy for products imported into Northern Ireland from other Member States, this could not remove the severe dissuasive effect of the tax discrimination.
Točka 51(2)(b) smernic o pomoči za varstvo okolja iz leta 2001 ne zahteva, da so vsi vidiki odstopanja določeni ali sprejeti, ko je sprejet davek.
Therefore, the retroactive approval of the relief scheme would not be possible.
Če bi to zahtevala, ne bi bilo nikoli mogoče uvesti spremenjenih odstopanj in točka 51(2) bi bila brezpredmetna določba.
BAA alleges that the AGL relief scheme does not comply with the 2001 Environmental Aid Guidelines.
Nadalje, Združeno kraljestvo trdi, da so izpolnjeni pogoji iz točke 51(1)(b) smernic o pomoči za varstvo okolja iz leta 2001 in da zahtevano plačilo 20 % dajatve na agregate pomeni plačilo pomembnega dela davka, kot je Komisija že priznala v uvodni izjavi 67 sklepa o začetku postopka.
Allegedly the AGL does not have an appreciable impact on the environment as required by point 51(2)(a) of the 2001 Environmental Aid Guidelines; the 2004 relief scheme was not approved when the AGL was adopted as required by point 51(2)(b) of the 2001 Environmental Aid Guidelines; 20 % is not a significant proportion of the tax as required by point 51(1)(b) of the 2001 Environmental Aid Guidelines.
Pri presoji, ali je navedeni delež pomemben, je treba upoštevati tudi dejstvo, da morajo upravljavci kamnolomov, ki so upravičeni do olajšave, kriti stroške izboljšav na področju okoljske učinkovitosti, in da so cene agregatov na Severnem Irskem na splošno nižje od cen v preostalem delu Združenega kraljestva.
BAA goes on to state that the relief scheme does not comply with the 2008 Environmental Aid Guidelines either.
V absolutnem smislu je denarna vrednost 20-odstotnega deleža državnega davka zato večja kot v preostalem delu Združenega kraljestva.
The AGL relief undermines the environmental objective pursued by the AGL, contrary to point 151 of the 2008 Environmental Aid Guidelines, as it has given rise to significant ‘importation’ of aggregates from Northern Ireland into Great Britain since 2004.
Združeno kraljestvo trdi, da je domneva, da bi lahko shema olajšave pomenila diskriminatorno obdavčitev v nasprotju s členom 110 Pogodbe, napačna.
That would suggest that the rules requiring aggregate extracted in Northern Ireland, but used in Great Britain, to be taxed at the full rate were being circumvented.
Uvoz z Irske v Združeno kraljestvo je obdavčen na enak način kot proizvodnja v Združenem kraljestvu, vključno s proizvodnjo na Severnem Irskem, kjer pogoji za olajšavo niso izpolnjeni.
In addition, BAA puts forward that the AGL relief does not comply with point 158(c) of the 2008 Environmental Aid Guidelines as the impossibility of passing on the substantial increase in production costs has not been proven.
Zato ni diskriminacije med proizvodi, uvoženimi z Irske v Združeno kraljestvo, in proizvodi, proizvedenimi v Združenem kraljestvu.
Specifically, the economic data put forward by the United Kingdom, referred to in recitals 21 to 23 of the Opening Decision, are implausible and possibly misleading.
Severna Irska ni država članica, zato uporaba člena 110 Pogodbe ni primerna za presojo, ali posebna davčna obravnava nekaterih proizvajalcev na navedenem območju pomeni diskriminacijo proizvodov, uvoženih iz drugih držav članic in prodanih na tem območju.
The average prices submitted by the United Kingdom are, allegedly, meaningless, as there are many different types of aggregate and, correspondingly, a large number of prices.
Združeno kraljestvo trdi, da bi bilo treba diskriminacijo proučiti ob upoštevanju nacionalnih proizvodov in da diskriminacija ni mogoča, saj so nacionalni proizvodi v Združenem kraljestvu obdavčeni po polni stopnji dajatve na agregate.
In addition, the ex-quarry price also depends on the location of the quarry and the distance from construction sites.
Poleg tega je dejstvo, da so nekateri proizvajalci na določenem območju države članice upravičeni do davčne olajšave, stvar nadzora državne pomoči na podlagi člena 107 Pogodbe in ne člena 110.
The United Kingdom argues that the aid should not be considered unlawful aid and that, in assessing compatibility of the measure with the internal market, only the 2001 Environmental Aid Guidelines may be applied.
Nalog za vračilo bi kršil legitimna pričakovanja prejemnikov in bi bil nesorazmeren.
The United Kingdom argues that the Commission should take into account the fact that its Decision of 7 May 2004 approving the aid was declared void due to the Commission's unlawful failure to open the formal investigation.
OCENA UKREPA
The measure was notified to the Commission and was approved prior to any tax relief being granted.
Državna pomoč v smislu člena 107(1) Pogodbe (nekdanji člen 87(1) Pogodbe ES)
When the aid was granted, it was not unlawful aid.
Člen 107(1) Pogodbe opredeljuje državno pomoč kot vsako pomoč, ki jo dodeli država članica, ali kakršno koli vrsto pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, kolikor prizadene trgovino med državami članicami.
The United Kingdom allege that since the Decision of 7 May 2004 was void, the Commission did not actually take a decision in accordance with Article 4 of Council Regulation (EC) No 659/1999 [21] (the ‘Procedural Regulation’), within the time limit of two months.
Olajšava za dajatev na agregate je bila dodeljena prek državnih sredstev v obliki znižanja davčne stopnje, upravičenci pa so bili podjetja na določenem delu ozemlja Združenega kraljestva (Severna Irska), ki so z olajšavo prejela prednost v smislu znižanja stroškov, ki bi jih običajno morala kriti.
Thus, the measure should be considered as authorised.
Prejemniki pomoči se ukvarjajo s pridobivanjem agregatov ali proizvodnjo predelanih proizvodov, ki sta gospodarski dejavnosti, ki vključujeta trgovino med državami članicami.