natgillin/translations-raw huggingface dataset:
It further undertook to submit monitoring reports on the wind-down of unsold commercial activities and an ex post valuation of the liquidation.
Ob upoštevanju zgoraj navedenega je Komisija sklenila, da načrt preoblikovanja banke in njegovo dosedanje izvajanje v zvezi s komercialnimi dejavnostmi banke izpolnjujeta vse pogoje iz sporočila o prestrukturiranju.
The Commission notes positively the efforts undertaken by Latvia and MLB to sell all sellable commercial activities, unless to do so was less economically advantageous than running them down over time, as evaluated by a reputable external advisor.
SKLEPNE UGOTOVITVE
In light of the foregoing, the Commission concludes that doubts raised in the opening decision have been allayed and the requirements of the Restructuring Communication in respect of orderly wind-down of business are met in the present case.
Komisija je sklenila, da gre pri likvidnostni podpori v višini 71 milijonov LVL, ki jo je Latvija junija 2013 dodelila banki (v obliki pravne osebe družbe HipoNIA), in posredni prednosti za družbo Hipolizings, ki izhaja iz ukrepov prestrukturiranja, dodeljenih banki, za državno pomoč v smislu člena 107(1) Pogodbe.
Aid limited to the minimum necessary/own contribution
Komisija je sklenila, da je Latvija nezakonito izvajala dodatno likvidnostno podporo v višini 11 milijonov LVL in s tem kršila člen 108(3) Pogodbe.
It has already been concluded in the opening decision that the base case scenario contained in the sales strategy ensures the limitation of the aid needed for the phasing-out of the commercial activities of MLB to the minimum [28].
Vendar je Komisija sklenila, da je ukrep skupaj s prvotno likvidnostno podporo za družbo HipoNIA v višini 60 milijonov LVL združljiv z notranjim trgom v skladu s členom 107(3)(b) Pogodbe.
The actual execution of that plan does not change that assessment.
Komisija je sklenila tudi, da je posredna prednost za družbo Hipolizings, ki izhaja iz ukrepov prestrukturiranja, dodeljenih banki, združljiva z notranjim trgom v skladu s členom 107(3)(b) Pogodbe –
Further, it has also been concluded in the opening decision that, by means of a sale, the commercial activities of MLB are discontinued, which ensures that the bank contributes to the restructuring as much as possible with its own resources [29].
SPREJELA NASLEDNJI SKLEP:
Avoidance of undue distortions of competition
Člen 1
As already set out in the opening decision, timely divestitures of MLB's subsidiaries separately from the bank as well as the splitting of the bank in several bundles prior to their sale mitigate undue distortions of competition caused by the aid.
Državna pomoč, ki jo je Latvija dodelila banki v obliki likvidnostne podpore za družbo HipoNIA, v višini 71 milijonov LVL in posredna prednost za družbo Hipolizings, ki izhaja iz ukrepov prestrukturiranja, dodeljenih banki, sta združljivi z notranjim trgom.
Therefore, they are viewed positively [30].
Člen 2
As the sale has been concluded, the doubts raised in the opening decision as regards the pace of the sale have been allayed.
Ta sklep je naslovljen na Republiko Latvijo.
Since Latvia confirmed that no advances will be granted on the existing loans by HipoNIA, the doubts raised in the opening decision in that respect have also been allayed.
V Bruslju, 17. julija 2013
As regards Hipolizings, the Commission had preliminarily concluded in the opening decision that the measures to limit distortions of competition caused by the aid granted to it were adequate.
Za Komisijo
Given Latvia's confirmation that Hipolizings has not benefitted from any direct aid, those preliminary finding of the Commission can now be confirmed.
Podpredsednik
Moreover, Hipolizings […].
UL C 130, 4.5.2012, str. 42.
Indeed, in light of the limited market presence of Hipolizings (market share of 5 %) and limited aid granted to it, which is only indirect, the measures to limit distortions of competition mainly consisting of its timely sale by MLB are adequate.
V latvijščini: Latvias Hipoteku un zemes bankas.
Conclusion on compatibility
Sklep Komisije o državni pomoči v zadevi NN 60/09, Dokapitalizacija „Hipotekarne in deželne banke Latvije“, z dne 19. novembra 2009 (UL C 323, 31.12.2009, str. 5).
In the light of the foregoing, the Commission finds that the MLB's transformation plan and its implementation to date in respect of commercial activities of MLB meet all the conditions laid down in the Restructuring Communication.
Za več podrobnosti glej uvodne izjave 3 do 21 sklepa o začetku postopka.
CONCLUSION
Sklep Komisije v zadevi državna pomoč SA.30704 (12/C) (ex NN 53/10) – Dodatni ukrepi pomoči za Hipotekarno in deželno banko Latvije z dne 26. januarja 2012 (UL C 130, 4.5.2012, str. 42).
The Commission finds that liquidity support in the amount of LVL 71 million granted in June 2013 by Latvia for MLB (in the legal person of HipoNIA) and the indirect advantage conferred on Hipolizings from the restructuring measures granted to MLB constitute State aid within the meaning of Article 107(1) of the Treaty.
Komisija je izrazila pomisleke zlasti v zvezi s plačilom instrumentov pomoči, prenehanjem komercialnih dejavnosti banke, ponovno vzpostavitvijo dolgoročnega uspešnega poslovanja gospodarskih dejavnosti bančne skupine, prenehanjem neprodanih komercialnih dejavnosti v skladu s predpisi in izravnalnimi ukrepi.
The Commission finds that Latvia has unlawfully implemented the additional liquidity support of LVL 11 million, in breach of Article 108(3) of the Treaty.
UL C 195, 19.8.2009, str. 9.
However, the Commission finds that the measure together with the original liquidity support of LVL 60 million to HipoNIA is compatible with the internal market pursuant to Article 107(3)(b) of the Treaty.
Za več podrobnosti o banki glej uvodne izjave 22 do 42 sklepa o začetku postopka.
The Commission also finds that the indirect advantage conferred on Hipolizings from the restructuring measures granted to MLB is compatible with the internal market pursuant to Article 107(3)(b) of the Treaty,
Hipo Fondi je samostojna družba za upravljanje z neodvisnim računovodenjem in upravljanjem.
HAS ADOPTED THIS DECISION:
Velik delež družbe ([42–43] %) je v lasti dejavnih delničarjev.
Article 1
Večinoma jih sestavljajo posojila in nepremičnine.
The State aid which Latvia granted to MLB in the form of liquidity support for HipoNIA amounting to LVL 71 million and the indirect advantage conferred on Hipolizings from the restructuring measures granted to MLB are compatible with the internal market.
Prikazane so le odvisne družbe z več kot 50-odstotnim deležem.
Article 2
Sveženj 1 je sestavljen iz dobrih posojil prebivalstvu in malim podjetjem, z izjemo izpostavljenosti do vlagateljev v nepremičnine in gradnjo, v vrednosti približno 94,6 milijona LVL v smislu čiste knjigovodske vrednosti, skupaj z vsemi vezanimi vlogami in vlogami na vpogled za prebivalstvo ali mala podjetja v vrednosti 244 milijonov LVL.
This Decision is addressed to the Republic of Latvia.
Sveženj 2 je sestavljen iz dobrih posojil velikim podjetjem, z izjemo izpostavljenosti do vlagateljev v nepremičnine in gradnjo, v približni vrednosti 27,4 milijona LVL v smislu čiste knjigovodske vrednosti, skupaj z vsemi vezanimi vlogami in vlogami na vpogled za velika podjetja v vrednosti 103 milijonov LVL.
Done at Brussels, 17 July 2013.
Zaupne informacije, zato so izpuščeni deli označeni z […].
For the Commission
Sveženj 4 sestavljajo delnice družbe HipoNIA in posojilo znotraj bančne skupine družbi HipoNIA v višini 41,3 milijona LVL, po prodaji pa bodo sredstva družbe HipoNIA sestavljala zlasti slaba posojila.
Vice-President
Manjšinski delničar družbe Hipo Fondi, ki kupuje družbo „poštni nabiralnik“, ni povezan s kupcem sredstev, ki jih je v preteklosti upravljala družba Hipo Fondi.
OJ C 130, 4.5.2012, p. 42.
V skladu z dodatnim memorandumom o soglasju so morali latvijski organi do 30. junija 2013 predstaviti akcijski načrt o navedeni združitvi.
In Latvian, Latvijas Hipoteku un zemes bankas.
Vendar je napredek počasen, zlasti zato, ker ministrstvo za gospodarstvo in ministrstvo za finance nista mogla sprejeti soglasja o tem, katera institucija bo pristojna za nadzor enotne razvojne institucije.
Commission Decision in State aid case NN 60/09, Recapitalisation of ‘The Mortgage and Land Bank of Latvia’ of 19 November 2009 (OJ C 323, 31.12.2009, p. 5).
Dokapitalizaciji v letih 2010 oziroma 2012 sta torej skupaj znašali 95,2 milijona LVL (70,2 milijona LVL in 25 milijonov LVL).
For further details see recitals 3-21 of the opening decision.
Sporočilo Komisije o ponovni vzpostavitvi uspešnega poslovanja in oceni ukrepov prestrukturiranja v finančnem sektorju v sedanji krizi na podlagi pravil o državni pomoči (UL C 195, 19.8.2009, str. 9).
Commission Decision in State aid case SA.30704 (12/C) (ex NN 53/10) — Additional aid measures to the Latvian Mortgage and Land Bank of 26.1.2012 (OJ C 130, 4.5.2012, p. 42).
Tržni delež družbe Hipolizings na trgu storitev zakupa znaša 5 %, tržni delež družbe Hipo Fondi na trgu upravljanja pokojnin drugega stebra pa 4 %.
In particular, the Commission expressed doubts as to the remuneration of aid instruments, the discontinuation of MLB's commercial activities, the restoration of long-term viability of the economic activities of the MLB group, the orderly wind-down of unsold commercial activities and compensatory measures.
Glavna dokumentacija je bila prejeta 15. aprila 2013 in 3. junija 2013.
OJ C 195, 19.8.2009, p. 9.
Informacije o razvojnem segmentu niso podrobno opisane, saj se ta sklep ne naša nanj.
For further details about MLB see recitals 22-42 of the opening decision.
Glej uvodno izjavo 153 sklepa o začetku postopka.
Hipo Fondi is a standalone asset management company with independent accounting and management.
Glej uvodno izjavo 60.
A sizable share of the company ([42-43] %) belongs to active shareholders.
Glej na primer sklepe Komisije z dne 25. oktobra 2010 v zadevi N 560/09, Pomoč za likvidacijo banke Fionia Bank (UL C 76, 10.3.2011, str.
They primarily consist of loans and real estate.
3), z dne 23. aprila 2010 v zadevi N 194/09, Pomoč za likvidacijo za Bradford & Bingley (UL C 143, 2.6.2010, str. 22), in z dne 5. novembra 2008 v zadevi NN 39/08, Pomoč za likvidacijo za banko Roskilde (UL C 12, 17.1.2009, str. 3).
Only subsidiaries with more than 50 % share are shown.
Glej uvodno izjavo 158 sklepa o začetku postopka.
Bundle 1 consists of retail and small corporate performing loans, excluding exposure to real estate developers and construction, of approximately LVL 94,6 million in terms of net book value together with all retail and small corporate term and demand deposits of LVL 244 million.
Vir: http://www.swedbank.com/idc/groups/public/@i/@sbg/@gs/@ir/documents/financial/cid_900555.pdf.
Bundle 2 consists of large corporate performing loans, excluding exposure to real estate developers and construction, of approximately LVL 27,4 million in terms of net book value with all large corporate term and demand deposits of LVL 103 million.
Glej uvodno izjavo 210 sklepa o začetku postopka.
Confidential information; the omissions are shown as […].
Glej uvodni izjavi 211 in 212 sklepa o začetku postopka.
Bundle 4 consists of HipoNIA shares and intra-group loan from MLB to HipoNIA of LVL 41,3 million; upon the sale, the assets of HipoNIA will mainly consist of non-performing loans (‘NPLs’).
Glej uvodno izjavo 219 sklepa o začetku postopka.
The minority shareholder of Hipo Fondi which is acquiring the shell company is not related to the buyer of the assets formerly managed by Hipo Fondi.
Dne 1. aprila 2010 so latvijski organi priglasili dodatno dokapitalizacijo v višini 70,2 milijona LVL (100 milijonov EUR), ki je bila izvedena 23. marca 2010.
Pursuant to the sMoU, the Latvian authorities had to present an action plan by 30 June 2013 regarding that merger.
Priglasitev je bila evidentirana 6. aprila 2010.
However, progress has been slow, especially as the Economics and Finance Ministries were unable to agree which institution would be responsible for overseeing the SDI.
Latvijski organi so med majem 2010 in januarjem 2012 [4] Komisiji predložili dodatne informacije.
The total recapitalisation of 2010 and 2012, respectively, amounts therefore to LVL 95,2 million (70,2 million plus LVL 25,0 million).
Postopek prodaje se je zaključil in vsi svežnji so bili odprodani do 30. junija 2013.
Commission Communication on the return to viability and the assessment of restructuring measures in the financial sector in the current crisis under the State aid rules, (OJ C 195, 19.8.2009, p. 9).
Svežnje sestavljajo:
Hipolizings has a market share of 5 % in the leasing market and Hipo Fondi has a market share of 4 % in the second level pension management market.
Proces se je dejansko zaključil 24. novembra 2012.
Main submissions received on 15 April 2013 and 3 June 2013.
Preostali komercialni pogoji bodo določeni v letu 2013 (nadomestilo kupca […] [14] ([…] LVL) in […] v skladu s pogoji pogodbe o prodaji ([…] LVL) z […]);
The information on the development segment is not reproduced in detail because it is not the subject of the present decision.
sveženj 5, ki ga sestavlja odvisna lizinška družba banke Hipolizings in ki je bil prodan 1. avgusta 2012, in sveženj 6, ki ga sestavljajo pokojninski načrti drugega stebra, ki jih upravlja družba Hipo Fondi, in ki je bil prodan novembra 2012.
See recital 153 of the opening decision.
Prodaja družbe Hipo Fondi, ki je ostala družba „poštni nabiralnik“, bo potekala leta 2013;
See recital 60.
V zvezi s prodajo družbe HipoNIA je banka 20. junija 2013 prenesla kapital v višini […] LVL na družbo HipoNIA.
See, for instance, Commission decisions of 25 October 2010 in case N 560/09 Aid for the liquidation of Fionia Bank (OJ C 76, 10.3.2011, p.
Navedena dokapitalizacija je bila potrebna, ker je prenos družbe HipoNIA s strani banke latvijski agenciji za privatizacijo potekal v višini […] glede na knjigovodsko vrednost, razlika pa je znašala […] LVL.
3) of 23 April 2010 in case N 194/09 Liquidation aid to Bradford & Bingley (OJ C 143, 2.6.2010, p. 22) and of 5 November 2008 in case NN 39/08 Liquidation aid to Roskilde bank (OJ C 12, 17.1.2009, p. 3).
V sklepu o začetku postopka se je pričakovalo, da bo banka izvajala svoje razvojne dejavnosti le do vzpostavitve enotne razvojne institucije, ki naj bi bila vzpostavljena do 31. decembra 2012.
See recital 158 of the opening decision.
Vendar je bil proces preložen in še vedno poteka.
Source: http://www.swedbank.com/idc/groups/public/@i/@sbg/@gs/@ir/documents/financial/cid_900555.pdf.
Banka je novembra 2009 prenehala izvajati nove dejavnosti na področju dajanja posojil.
See recital 210 thereof.
Na področju vlog je bilo sprva potrebno dejavno upravljanje depozitne osnove, da se prepreči dodatna državna pomoč v obliki likvidnostne podpore do zaključka prodaje.
See recitals 211-212 thereof.
Ko so bili ukrepi pomoči dodeljeni banki, je bila družba HipoNIA družba za upravljanje nedonosnih sredstev znotraj bančne skupine.
See recital 219 of the opening decision.
Ker so bile dejavnosti družbe HipoNIA omejene na takojšno likvidacijo sredstev in brez kakršnih koli predplačil, ki bi se dodelila strankam, je bila sestavni del postopka likvidacije.
Commission Decision (EU) 2015/1583
Sklep Komisije (EU) 2015/1583
on the aid scheme SA.18859 (11/C) (ex 65/10 NN) implemented by United Kingdom Relief from Aggregates Levy in Northern Ireland (ex N 2/04)
o shemi pomoči SA.18859 (11/C) (ex 65/10 NN) Združenega kraljestva – Olajšava za dajatev na agregate na Severnem Irskem (ex N 2/04)
(notified under document C(2014) 5466)
(notificirano pod dokumentarno številko C(2014) 5466)
The United Kingdom notified the Commission of its intention to introduce a tax relief in Northern Ireland, applied to virgin aggregate extracted in Northern Ireland and commercially exploited there and processed products from virgin aggregate extracted in Northern Ireland commercially exploited there from a levy on aggregates set-up in the United Kingdom (‘the measure’) by letter of 5 January 2004, registered on 9 January 2004.
Združeno kraljestvo je z dopisom z dne 5. januarja 2004, evidentiranim 9. januarja 2004, Komisijo obvestilo o svoji nameri glede uvedbe davčne olajšave na Severnem Irskem, ki bi veljala za neobdelane agregate in predelane proizvode iz neobdelanih agregatov, ki se pridobivajo na Severnem Irskem in se tam tržno izkoriščajo, v obliki olajšave za dajatev na agregate, ki je bila uvedena v Združenem kraljestvu (v nadaljnjem besedilu: ukrep).
The measure was notified as a modification of the original relief from the Aggregates Levy in the Northern Ireland [2] which was approved by the Commission in its decision of 24 April 2002 in case N863/01 [3] (Decision N863/01).
Ukrep je bil priglašen kot sprememba prvotne olajšave za dajatev na agregate na Severnem Irskem [2], ki jo je Komisija odobrila s sklepom z dne 24. aprila 2002 v zadevi N863/01 [3] (v nadaljnjem besedilu: sklep N863/01).
On 7 May 2004, the Commission adopted a ‘no objections’ decision with respect to the measure [4] (Decision of 7 May 2004).
Komisija je 7. maja 2004 sprejela odločbo o nenasprotovanju ukrepu [4] (v nadaljnjem besedilu: odločba z dne 7. maja 2004).
On 30 August 2004, the British Aggregates Association, Healy Bros.
Združenje British Aggregates Association ter podjetji Healy Bros.
Ltd and David K. Trotter & Sons Ltd launched an appeal against the Decision of 7 May 2004 (the action was registered under Case T-359/04).
Ltd in David K. Trotter & Sons Ltd so 30. avgusta 2004 začeli pritožbeni postopek zoper odločbo z dne 7. maja 2004 (tožba je bila vpisana pod opravilno številko T-359/04).
According to the judgment, the Commission was not entitled to adopt lawfully the decision not to raise objections as it had not examined the question of a possible tax discrimination between the domestic products in question and imported products originating from Ireland.
Združeno kraljestvo je 15. decembra 2010 in 21. decembra 2011 predložilo dodatne informacije o ukrepu, vključno z dokumenti v zvezi s prekinitvijo izvajanja ukrepa 1. decembra 2010 z razveljavitvijo predpisov o dajatvah na agregate (davčne olajšave za Severno Irsko) iz leta 2004 (S.I. 2004/1959).
The Commission did not appeal that judgment.
Komisija je z dopisom z dne 2. februarja 2011 zaprosila za dodatne informacije.
On 15 December 2010 and 21 December 2011, the United Kingdom submitted additional information concerning the measure, including documents concerning the suspension of the implementation of the measure as from 1 December 2010 by revoking the Aggregates Levy (Northern Ireland Tax Credit) Regulations 2004 (S.I. 2004/1959).
Združeno kraljestvo je z dopisoma z dne 7. marca 2011 in 10. junija 2011 predložilo dodatne informacije.
The Commission requested additional information by letter of 2 February 2011.
Komisija je z dopisom z dne 13. julija 2011 obvestila Združeno kraljestvo, da bo začela postopek v skladu s členom 108(2) Pogodbe v zvezi s pomočjo.
The United Kingdom submitted further information by letters of 7 March 2011 and 10 June 2011.
Sklep Komisije o začetku postopka je bil objavljen v Uradnem listu Evropske unije [6] (v nadaljnjem besedilu: sklep o začetku postopka).
By letter dated 13 July 2011, the Commission informed the United Kingdom that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty in respect of the aid.
Komisija je zainteresirane strani pozvala, naj predložijo svoje pripombe v zvezi s pomočjo.
The Commission decision to initiate the procedure was published in the Official Journal of the European Union [6] (the ‘Opening Decision’).
Komisija je 23. septembra 2011 prejela pripombe dveh zainteresiranih strani.
The Commission invited interested parties to submit their comments on the aid.
10. novembra 2011 jih je posredovala Združenemu kraljestvu in mu dala možnost odgovora, Združeno kraljestvo pa je svoje pripombe poslalo z dopisom z dne 25. novembra 2011.
The Commission received two comments from interested parties both on 23 September 2011.
PODROBEN OPIS UKREPA
The United Kingdom submitted further information on 17 September 2012 and 10 October 2012.
Dajatev na agregate (v nadaljnjem besedilu: dajatev na agregate) je okoljski davek na tržno izkoriščanje agregatov, ki se uporablja za kamenje, pesek in prod.
The Commission requested further information on 23 January 2014 and 7 February 2014, which the United Kingdom provided on 1 April 2014 and, respectively, on 4 June 2014.
Združeno kraljestvo ga je uvedlo 1. aprila 2002 iz okoljskih razlogov, da bi se čim več uporabljali reciklirani agregati in druge alternative neobdelanim agregatom ter da bi se spodbudila učinkovito pridobivanje in uporaba neobdelanih agregatov, ki so neobnovljiv naravni vir.
DETAILED DESCRIPTION OF THE MEASURE
Škoda za okolje, ki nastaja pri pridobivanju agregatov in naj bi se omejila z dajatvijo na agregate, vključuje hrup, prah ter škodo za biotsko raznolikost in kakovost vidnega okolja.
The Aggregates Levy
Dajatev na agregate se uporablja za neobdelane agregate, pridobljene v Združenem kraljestvu, in uvožene neobdelane agregate ob njihovi prvi uporabi ali prodaji v Združenem kraljestvu [7].
The Aggregates Levy (the ‘AGL’) is an environmental tax on the commercial exploitation of aggregates and is applied to rock, sand or gravel.
V času prvotne priglasitve je znašala 1,60 GBP na tono [8].
It was introduced by the United Kingdom with effect from 1 April 2002 for environmental purposes in order to maximise the use of recycled aggregate and other alternatives to virgin aggregate and to promote the efficient extraction and use of virgin aggregate, which is a non-renewable natural resource.
Dajatev na agregate se uporablja tudi za tržno izkoriščanje neobdelanih agregatov, ki se uporabljajo pri proizvodnji predelanih proizvodov.
The environmental costs of aggregate extraction being addressed through the AGL include noise, dust, damage to biodiversity and to visual amenity.
Ne uporablja se za predelane in reciklirane agregate ter neobdelane agregate, ki se izvažajo iz Združenega kraljestva.
The AGL is applied to virgin aggregate extracted in the United Kingdom and to imported virgin aggregate on its first use or sale in the United Kingdom [7].
Prvotna olajšava za dajatev na agregate na Severnem Irskem
The rate at the time of the original notification was GBP 1,60 per tonne [8].
Komisija je v sklepu N863/01 menila, da je bila postopna uvedba dajatve na agregate na Severnem Irskem skladna z oddelkom E.3.2 Smernic Skupnosti o državni pomoči za varstvo okolja [9] (v nadaljnjem besedilu: smernice o pomoči za varstvo okolja iz leta 2001).
The AGL is also applied to the commercial exploitation of virgin aggregate used in the manufacture of processed products.
Spremenjena olajšava za dajatev na agregate na Severnem Irskem
It does not apply to processed and recycled aggregates and to virgin aggregates exported from the United Kingdom.
Ta sklep se nanaša izključno na spremenjeno olajšavo za dajatev na agregate na Severnem Irskem, ki se je uporabljala za neobdelane agregate in predelane proizvode iz neobdelanih agregatov, ki se pridobivajo na Severnem Irskem in se tam tržno izkoriščajo.
In its Decision N863/01, the Commission considered that the phased introduction of the AGL in Northern Ireland was compatible with Section E.3.2 of the Community Guidelines on State aid for environmental protection [9] (‘the 2001 Environmental Aid Guidelines’).
Kot je pojasnjeno v uvodnih izjavah 12 do 14 sklepa o začetku postopka, je Združeno kraljestvo menilo, da je treba zaradi posebnih okoliščin na Severnem Irskem razširiti področje uporabe olajšave za dajatev na agregate na Severnem Irskem.
The approved aid took the form of a five year degressive scheme of tax relief, starting in 2002 and ending in 2007.
Prvotna shema olajšave (postopna uvedba dajatve na agregate) je bila spremenjena.
The original AGL relief in Northern Ireland covered only the commercial exploitation of aggregate used in the manufacture of processed products.
Spremenjena olajšava se je uporabljala za vse vrste neobdelanih agregatov, tj. ne samo za agregate, ki se uporabljajo pri proizvodnji predelanih proizvodov in na katere je bila omejena prvotna olajšava iz sklepa N863/01, ampak tudi za neobdelane agregate, ki se uporabljajo neposredno v neobdelanem stanju [10].