natgillin/translations-raw huggingface dataset:
The cost of limestone for lime is around GBP 12,50 to GBP 19,50 per tonne, whereas the price of its by-product is GBP 7,16 to GBP 11,70 per tonne.
Komisija bo za stranske proizvode, odpadke ali jalovino, ki nastanejo pri pridobivanju materiala, ki naj bi se uporabljal kot agregat, ocenila, ali bi se lahko na podlagi njihove oprostitve zmanjšalo novo pridobivanje materialov, ki naj bi se uporabljali kot agregati, in tako prispevalo k cilju dajatve na agregate.
Igneous rock (including granite), which is also used to produce cut stone, costs around GBP 5,51 to GBP 12,91 per tonne, whereas its by-product sells for around GBP 6,12 to GBP 12,82 per tonne.
Navedena merila za ocenjevanje so skladna z načeli običajne obdavčitve dajatve na agregate pri ugotavljanju, ali so oproščeni materiali v enakem dejanskem in pravnem položaju kot obdavčeni materiali, in upoštevajo premisleke organov Združenega kraljestva, da dajatev na agregate ne bi smela vplivati na postopke, ki niso povezani s pridobivanjem materialov, da bi se uporabljali kot agregati.
This would mean that if there is no demand for the high quality specialised product, the quarry would still proceed with the fresh extraction as it makes economic sense to sell the freshly extracted product and its by product for aggregate use.
IZKLJUČITEV IN DAVČNA OLAJŠAVA ZA NEKATERE MINERALE (ČLEN 18(2)(b) [52] IN ČLEN 30(1)(b) [53]), KOLIKOR SO POVEZANI Z OPROŠČENIM POSTOPKOM, S KATERIM SE PRIDOBIJO MATERIALI, KI SE UPORABLJAJO KOT AGREGATI
It cannot be excluded that the exemption of by-products would thus encourage additional fresh quarrying and thus would undermine the AGL's environmental logic.
Organi Združenega kraljestva so v okviru svojih predložitev pred sklepom o začetku postopka navedli, da se nobena od snovi, oproščenih na podlagi člena 18 [54], ne pridobiva v kamnolomih ali rudnikih, da bi se uporabljala kot agregat.
Moreover, there is no objective way to distinguish between limestone as a by-product of agricultural lime production and limestone quarried specifically for use as aggregate.
Če se navedeni minerali ne uporabljajo za zagotavljanje nasipnega materiala v gradbeništvu, je Komisija menila, da je izključitev navedenih mineralov s področja uporabe dajatve na agregate v skladu z njenimi načeli običajne obdavčitve [55].
The same is applicable to granite and sandstone and to by-products of cut stone.
Komisija je v uvodni izjavi 74 sklepa o začetku postopka ugotovila, da kolikor se zadevni minerali ne uporabljajo kot agregati, oprostitev/izključitev iz dajatve za agregate ne prinaša selektivne prednosti v smislu člena 107(1) PDEU.
Thus these freshly extracted materials and their by-products are interchangeable and thus the quarry operator can decide depending on the demand to sell both for the same ‘aggregates use’.
Vendar je ugotovila, da se nekateri od teh mineralov včasih pridobivajo tudi, da bi se uporabljali kot agregati.
On the basis of the considerations set out in recitals 151 to 157 above, the Commission notes that the by-products of the extraction of lime and cut stone are not in a different factual and legal situations as the freshly extracted products.
Vermikulit in perlit se na primer uporabljata za proizvodnjo lahkih umetnih agregatov [56].
In addition, any possible exemption for the spoil arising from extraction of limestone/rock used for cut stone or for other purposes than aggregates would only serve to encourage increased extraction of fresh rock and limestone, and would not contribute to the shift of demand.
Za izključitev teh mineralov, kolikor se pridobivajo za proizvodnjo lahkih agregatov in se kot taki tudi uporabljajo, se je štelo, da ni v skladu z načeli običajne obdavčitve dajatve na agregate.
HIGH PSV ROCK, ARMOUR ROCK FOR SEA DEFENCES, WALLING ROCK, PRIMARY HIGH QUALITY AGGREGATES AND THEIR BY-PRODUCTS/WASTE
Komisiji zato ni bilo jasno, zakaj pridobivanje navedenih mineralov ne bi bilo v primerljivem položaju kot pridobivanje drugih obdavčenih agregatov.
Materials used for high PSV rock, armour rock, walling stone and primary high quality aggregates represent indeed either specialised uses of the respective materials, or uses where they cannot be replaced by recycled aggregates or by waste from materials that are not subject to the tax.
Komisija ni imela na voljo pomembnih informacij, ki jih je potrebovala za oceno, zato je izrazila pomisleke, ali je splošna oprostitev navedenih materialov, v kateri se očitno ne upošteva, da se uporabljajo kot agregati, v skladu z načeli običajne obdavčitve, na katerih temelji dajatev na agregate.
However all the materials used for high PSV rock, armour rock, walling stone and primary high quality aggregates and their by-products are of the same rock.
Organi Združenega kraljestva so predložili seznam uporab za vse materiale iz člena 18(3) zakona o financah iz leta 2001, na katerem je bilo navedeno, ali se uporabljajo oziroma bi se lahko uporabili kot agregati.
For example armour rock is produced from the same rock as the smaller aggregates chippings that result as by-products.
V skladu s takšnim seznamom so od materialov iz člena 18(3) zakona o financah iz leta 2001 perlit, plovec in vermikulit edini materiali, ki bi se lahko uporabili kot agregati.
These rocks are in general suitable for aggregates use and the quarry operators have a choice as to how to sell or exploit the given rock in accordance with demand.
Drugi materiali iz člena 18(3) zakona o financah iz leta 2001 se ne uporabljajo kot agregati oziroma jih v ta namen ni mogoče uporabiti, zato niso v enakem pravnem in dejanskem položaju kot obdavčljivi agregati.
For the reasons explained in recitals 151 to 157 above as regards by-products of cut stone and of lime, the Commission cannot exclude that an exemption for high PSV rock, armour rock for sea defences, walling rock, primary high quality aggregates and their by-products/waste, would encourage the extraction of these materials for aggregates purposes.
Po navedbah organov Združenega kraljestva perlit leži na Severnem Irskem, vendar se je prenehal pridobivati še pred uvedbo dajatve na agregate.
As regards the fact that several interested parties questioned the logic of the AGL in view of the fact that high PSV and armour rock are taxed whereas clay for flood defences or materials for other specialist uses are not taxed, the UK authorities jointly with the BAA submitted information that PSV (is a measure of the resistance of an aggregate to polishing; aggregates with a high PSV are used in a bituminous mixture laid on the surface of roads to give a high level of skid resistance.
Ta material, ki je po obdelavi uporaben zaradi svojih izolacijskih lastnosti in majhne teže, se še uvaža v Združeno kraljestvo.
Aggregates with the highest PSV are used in locations such as bends and braking zones, and are specified for their PSV and aggregate abrasion value (AAV).
Organi Združenega kraljestva navajajo, da se lahko perlit uporablja pri proizvodnji lahkih gradbenih materialov (mavca, malte, izolacije, stropnih plošč) in kot sredstvo za izboljšanje tal.
These are properties that are inherent in the rock deposits and enhanced by the manufacturing process.
S segrevanjem se zelo razširi, zato torej ni naravni agregat.
The materials are still aggregate and this use is classified as an aggregate use for the purpose of the AGL.
Perlit se lahko uporablja kot lahek agregat, npr. v betonu ali portlandskem cementu.
Armour rock is used to protect the United Kingdom shorelines from erosion.
Vendar ga je treba pred takšno uporabo fizično predelati, kar pa ne pomeni le preprostega drobljenja in presejevanja.
The requirements of the specification depend of the specific severity of the marine environments.
Zaradi njegovih posebnih lastnosti ga tudi ni mogoče nadomestiti z recikliranim materialom ali stranskim proizvodom, nastalim pri proizvodnji materialov, ki se ne uporabljajo kot agregati.
Qualities that are specified include density and aggregate abrasion value.
Po navedbah organov Združenega kraljestva v Združenem kraljestvu ni znanih naravnih nahajališč plovca, ampak se ta uvaža.
It is classified as an aggregate use for the purpose of the AGL as it is used for strength and bulk.
Zaradi celične strukture ima majhno gostoto, zaradi česar lebdi na vodni gladini.
Moreover, whether a material used for a certain purpose is interchangeable or not does not affect the logic of the AGL and the exemptions granted for other materials.
Uporablja se lahko kot brusilno sredstvo in pri proizvodnji lahkih gradbenih materialov.
Indeed, the Commission notes that there the AGL applies to a variety of different uses that are not interchangeable.
Je precej lažji od materiala, ki je obdavčljiv agregat.
However, as long as such materials can and are widely used as aggregates and their use as aggregates makes economic sense, an exemption for such materials even for certain uses would undermine the objective of the AGL.
Po navedbah organov Združenega kraljestva obstajajo nekateri dokazi, da se plovec v Združenem kraljestvu uporablja kot lahek agregat pri gradnji ter proizvodnji lahkega betona, montažnih betonskih izdelkov in betonskih zidakov.
Numerous interested parties point to the fact that exempted aggregates replace secondary aggregate products and not the higher grade products.
V teh okoliščinah se uporablja zaradi svoje izjemno majhne gostote.
The Commission notes, firstly, that this consideration does not cast any doubt over the fact that the AGL is achieving its environmental scope as the exempted materials which are unavoidable by-products of material extracted for a non-aggregate use are replacing freshly extracted aggregates.
Tako kot perlita in vermikulita ga zaradi njegovih posebnih lastnosti in uporab ni mogoče nadomestiti z recikliranim materialom ali stranskim proizvodom, nastalim pri proizvodnji materialov, ki se ne uporabljajo kot agregati.
It does not matter if they replace higher grade or lower grade aggregates as long as fresh extraction is diminished.
Komisija je proučila, ali bi bilo treba plovec primerjati s kamninami z visokim količnikom PSV ali kamni za obloge, ki sta prav tako specializirana proizvoda in ju ni mogoče nadomestiti z oproščenim materialom.
Moreover, the Commission notes that on occasion exempted materials could even replace higher grade aggregates as described by the UK authorities in recital 142.
Vendar je plovec očitno drugačen od kamnin z visokim količnikom PSV in kamnov za obloge – kadar se uporablja kot agregat, se namreč lahko uporabi le na tem specializiranem področju kot lahek agregat.
The Commission acknowledges the problems with implementing the AGL and its exemptions based on the geology of the materials.
Po drugi strani se materiali, ki se uporabljajo za proizvodnjo kamnin z visokim količnikom PSV in kamnov za obloge, lahko in tudi se obsežno uporabljajo kot agregati, kadar se ne uporabljajo v teh posebnih specializiranih okoliščinah.
However, the Commission also notes that it would have been more difficult to base the exemptions on the uses of the materials as this might lead to difficulties in enforcement and leave more room for abuse.
Po navedbah organov Združenega kraljestva je vermikulit vrsta sljude, ki ima kot perlit nenavadno lastnost, da se s segrevanjem zelo razširi.
Moreover, it appears that the UK authorities have obtained the Report as support for the implementation of the AGL and follow the definitions and tests for the material provided therein.
Morebitna nahajališča v Združenem kraljestvu niso znana, se pa uvaža.
The BAA themselves acknowledged that the UK authorities use an expert geologist to determine the materials produced by quarries.
Po navedbah organov Združenega kraljestva se vermikulit tako kot perlit lahko uporablja za izolacijo, kot lahek agregat za mavec in beton ter kot sredstvo za izboljšanje tal.
As regards the exclusion of clay and shale used for ceramic products from the suspension of the AGL, the Commission notes that this is an exempt industrial process which has already been considered in the Opening Decision and found not to constitute State aid.
Vendar ga je treba pred takšno uporabo fizično predelati, kar pa ne pomeni le preprostega drobljenja in presejevanja.
As regards the content of the Cornish Building Stone and Slate Guide 2007, submitted by the BAA, the Commission notes that it cannot be relied upon as an accurate source of information for a comprehensive overview of all products of a quarry.
Po navedbah organov Združenega kraljestva so uvožene količine takih proizvodov naslednje, pri čemer so podatki za perlit in vermikulit v statističnih podatkih o uvozu od leta 2010 evidentirani skupaj:
It is a guide made for promotional purposes where quarries advertise their products addressed to the construction industry.
Perlit
The Commission, thus, considers that the quarries appearing in the Cornish Building Stone and Slate Guide 2007 would have presented products in line with their marketing strategy towards the construction industry.
(v tonah)
The UK authorities mentioned that they allow quarries to advertise their products as they wish regardless of the geological composition of the respective materials and do not consider such promotional descriptions as relevant for the qualification of materials for the purposes of the AGL.
Vermikulit
It follows that the taxation of high PSV rock, armour rock for sea defences, walling rock, primary high quality aggregates and their by-products/waste falls within the normal taxation principle of AGL and is justified by the objective pursued.
Plovec
CONCLUSION ON THE NORMAL TAXATION UNDER THE AGL AND OBJECTIVE OF THE AGL
Organi Združenega kraljestva trdijo, da je uvoženi plovec leta 2012 v povprečju stal 408 GBP/tono, vermikulit in perlit pa v povprečju 128 GBP/tono.
The Commission considers that the comments received by all interested parties do not provide reasons to depart from its findings in the Opening Decision as regards normal taxation principle under the AGL and the objective of the AGL.
Cene so tako visoke zaradi specializiranih uporab teh mineralov in kažejo, da se ti materiali ne bi uporabljali kot nadomestek za agregate, pridobljene v Združenem kraljestvu.
The normal taxation principle of the AGL is that rock, gravel and sand defined as aggregates pursuant to Section 17(1) are to be taxed when they are subjected to commercial exploitation as defined in Section 19 within the United Kingdom on or after 1 April 2002 [46].
Organi Združenega kraljestva trdijo, da se perlit, plovec in vermikulit v Združenem kraljestvu tržno ne izkoriščajo kot agregati in ob upoštevanju okoljskega cilja dajatve na agregate niso v enakem pravnem in dejanskem položaju kot obdavčljivi agregati.
In accordance with the description that had been provided by the UK authorities prior to the Opening Decision and as confirmed by the preparatory works of the AGL [47], the Commission found in the Opening Decision [48] that aggregates can generally be described as corresponding to granular or particulate materials which because of their physical and chemically inert properties are suitable for use on their own or with the addition of cement, lime or bituminous material in construction as concrete, roadstone, asphalt or drainage courses, or for use as construction fill (‘aggregates use’).
Komisija meni, da perlit in vermikulit nista primerljiva z obdavčljivimi materiali, pri katerih preoblikovanje ni potrebno, saj se lahko kot agregata uporabita le po fizični predelavi, kar pa ne pomeni le preprostega drobljenja in presejevanja.
All interested parties and the UK authorities acknowledged the term of ‘aggregates use’ in their submissions and presented their comments accordingly.
Perlit, plovec in vermikulit se zaradi svojih naravnih lastnosti razlikujejo od drugih agregatov.
The BAA has actually submitted comments aiming to show that the AGL lacks logic as certain materials that do not fulfil this definition are taxed.
Poleg tega noben od teh treh materialov ni naravni agregat, ampak se uporabljajo kot specializirani lahki agregati, ki jih ni mogoče nadomestiti z drugimi materiali in ki ne morejo nadomestiti drugih materialov.
The Commission has addressed in detail these comments above in recitals 151-158 and 159-165.
Iz njihove cene je razvidno, da se uporabljajo v specializirane namene, pa tudi dejstvo, da nikakor ne bi mogli nadomestiti agregatov, pridobljenih v Združenem kraljestvu.
Thus, in other words, the normal taxation principle of AGL is the taxation of rock, gravel or sand when extracted for ‘aggregates use’/extracted for commercial exploitation as aggregate as described above.
Poleg tega se trenutno nobeden od teh materialov ne pridobiva v Združenem kraljestvu, saj se je pridobivanje perlita prenehalo pred uvedbo dajatve na agregate.
The above description is also consistent with the objective of the AGL which is to make the extraction of aggregates more efficient by internalising the environmental costs of that activity.
Komisija v zvezi s temi materiali ni prejela pripomb zainteresiranih strani.
As also confirmed by the General Court [49], the objective of the AGL is to promote in the construction industry the use of aggregates which are the by-products of or waste from certain processes (also known as ‘secondary’ aggregates), or of recycled aggregates, thereby reducing the use of quarried aggregates (also known as ‘primary’ aggregates), which are non-renewables natural resources, and thereby limiting the damage to the environment associated with that process of extraction (the aim of ‘shifting demand’).
Komisija ugotavlja, da perlit, plovec in vermikulit ob upoštevanju cilja dajatve na agregate niso v enakem pravnem in dejanskem položaju kot obdavčljivi agregati.
TAX DIFFERENTIATIONS
Zato ugotavlja, da izključitev nekaterih mineralov in davčna olajšava za te minerale iz člena 18(2)(b) in člena 30(1)(b) zakona o financah iz leta 2001 ne pomenita selektivne prednosti za te materiale.
The Finance Act 2001 initially establishes a broad basis for the imposition of the AGL.
OPROSTITEV MATERIALA, KI JE V CELOTI ALI PRETEŽNO IZ PREMOGA, LIGNITA, GLINASTEGA SKRILAVCA ALI SKRILAVCA OZIROMA JE DEL ČESAR KOLI S TAKŠNO SESTAVO (ČLEN 17(4)(a)), KOLIKOR JE OPROŠČENI MATERIAL V CELOTI IZ PREMOGA, LIGNITA, SKRILAVCA ALI GLINASTEGA SKRILAVCA, KI SE UPORABLJA KOT AGREGAT, ALI PRETEŽNO IZ PREMOGA, LIGNITA, SKRILAVCA IN GLINASTEGA SKRILAVCA
The scope of this imposition is then narrowed down through exclusions and exemptions.
Komisija je ugotovila, da se vsi navedeni materiali štejejo za kamnine in so torej agregati v smislu člena 17(1) zakona iz leta 2001.
In addition, the Finance Act 2001 also provides for a certain number of tax reliefs.
Kar zadeva glinasti skrilavec in skrilavec, se pogosto obdelata tako, da imata vsaj eno ravno površino.
The Commission will examine again whether the exclusions, exemptions and tax reliefs as regards to which it raised doubts in the Opening Decision are in line with the normal taxation principles in the light of the objective of the AGL.
V takem primeru imata tudi korist od olajšave plačila dajatve za agregate v skladu s členom 18(2)(a) (oproščeni postopek obdelave kamna).
For the purpose of assessing the tax differentiations under the AGL, the reference framework/normal taxation principle used by the Commission is the imposition of the AGL on materials that are commercially exploited in the United Kingdom as aggregates [50].
Davčna olajšava za materiale, na katerih se izvede oproščeni postopek, je v skladu z načeli običajne obdavčitve, na katerih temelji dajatev na agregate.
As described above in recital 173, the ‘use as aggregates’ is intrinsically linked to the commercial exploitation of rock, gravel and sand for construction purposes, that is their use as material or support in the construction or improvement of any structure (including roads and paths, the way on which any railway track is or is to be laid and embankments) or mixing them as part of the process of producing mortar, concrete, tarmacadam, coasted roadstone or any similar construction material [51].
Organi Združenega kraljestva so v okviru svojih predložitev pred sklepom o začetku postopka pojasnili, da se premog, lignit, glinasti skrilavec ali skrilavec primarno ne pridobivajo v kamnolomih, da bi se uporabljali kot agregati.
In addition, the notion of aggregates use, as defined above, is used by the Finance Act 2001 in Section 30(1)(d) of the Finance Act 2001 which provide a right for a person to ask for a tax credit if ‘the aggregate that has been subject to the AGL is disposed of in such manner not constituting its use for construction purposes as may be prescribed’.
Glinasti skrilavec se običajno pridobiva, da bi se uporabljal kot specializirani gradbeni material (npr. za strešne kritine ali talne obloge).
If an exempted material is extracted for aggregates use or is subjected to the commercial exploitation for construction purposes as described above it should fall within normal taxation under the AGL as it is in a comparable factual and legal situation as the taxed materials and its exemption could be justified only in light of the inherent objective pursued by the AGL.
V nekaterih regijah se njegova uporaba spodbuja zaradi ohranjanja dediščine.
As regards the exemptions under investigation concerning by-products, waste, or spoil of other materials or processes, the Commission will maintain the assessment criteria used in the Opening Decision.
Skrilavec je dobro razkolen mineral z veliko vsebnostjo gline.
The Commission will take into account in its assessment whether the respective waste, spoil or by-product unavoidably results from an activity that is unrelated to deliberate extraction of materials for aggregates use, i.e. either from the extraction of a material that is not deliberately extracted for aggregates use or from a process that is not related to the extraction of aggregates.
Ker se bodo naravne zaloge gline postopoma izčrpale, se skrilavec vedno pogosteje uporablja pri proizvodnji opeke in ploščic.
The extraction of the main material not for aggregates use provides an indication as to whether the exemption of respective waste, spoil or by-product can contribute to the objective underlying the AGL.
Uporablja se lahko tudi pri proizvodnji cementa.
For by–products, waste or spoils resulting from the extraction of material for aggregates use, the Commission will assess whether their exemption may lead to a decrease of the fresh extraction of materials for aggregates use and thus contribute to the objective of AGL.
Premog je sedimentna kamnina, sestavljena pretežno iz ogljika.
The abovementioned assessment criteria are consistent with the normal taxation principles of the AGL in determining whether the exempted materials are in the same factual and legal situation as the taxed materials and take into account the considerations made by the UK authorities that the AGL should not affect processes unrelated to the extraction for aggregates use.
Lignit ima veliko manjšo vsebnost ogljika kot premog in zelo veliko vsebnost vlage.
EXCLUSION OF AND TAX RELIEF FOR CERTAIN MINERALS (SECTION 18(2)(b) [52] AND SECTION 30(1)(b) [53] IN SO FAR AS IT RELATES TO AN EXEMPT PROCESS THAT PROVIDES FOR MATERIALS THAT ARE USED AS AGGREGATES
Oba materiala se uporabljata kot energenta.
In the context of their submissions prior to the Opening Decision, the UK authorities had indicated that neither of the substances exempted under Section 18 [54] are quarried or mined for use as aggregates.
Komisija je ugotovila, da je izključitev navedenih materialov, kadar se uporabljajo za druge namene in ne kot agregati, v skladu z načelom običajne obdavčitve, na katerem temelji dajatev na agregate.
As long as those minerals are not used to provide bulk in the construction sector, the Commission considered that the exclusion of those minerals from the scope of the AGL was in line with its normal taxation principles [55].
Komisija je ugotovila [57], da se v skladu z dokazi, ki jih je združenje BAA predložilo in priložilo svojemu odgovoru Splošnemu sodišču v zadevi T-210/02, glinasti skrilavec in skrilavec uporabljata kot agregata [58].