natgillin/translations-raw huggingface dataset:
The UK authorities contend that even if a small number of quarries were to be deliberately extracting exempt material for use as aggregate, the exemptions remain justified if they make it feasible to adopt higher taxes for other undertakings, thus resulting in an overall improvement of cost internalisation and providing further incentives to achieve the AGL's environmental objective.
Komisija zato ugotavlja, da tudi če je varstvo okolja cilj v skupnem interesu, splošna oprostitev za skrilavec in jalovino iz skrilavca, ki se pridobivata na novo, kot se trenutno uporablja, dejansko lahko škodi temu interesu in ni ustrezen instrument za doseganje tega cilja.
The UK authorities provided argumentation in this regard for colliery spoil shale.
Komisija ugotavlja tudi, kot je opisano tudi v uvodnih izjavah 589 in 590, da je narava pomoči za tekoče poslovanje, dodeljene proizvajalcem skrilavca, zelo izkrivljajoča, zaradi česar so po navedbah zainteresiranih strani drugi proizvajalci agregatov prenehali poslovati ali pa je nadomestila druge agregate slabše kakovosti, ki običajno konkurirajo skrilavcu, saj ne morejo konkurirati nizkim cenam, ki jih lahko ponudijo proizvajalci skrilavca.
The Commission has already established that the AGL is a tax pursuing an environmental objective.
Komisija je ugotovila, da je dejanski in pravni položaj (i) materiala, ki je v celoti ali pretežno iz skrilavca, ki se namensko pridobiva, da bi se tržno izkoriščal kot agregat, vključno s skrilavcem, ki se pojavlja kot stranski proizvod pri novem pridobivanju drugih obdavčenih materialov v kamnolomih, in (ii) jalovine iz skrilavca, ki se namensko pridobiva, da bi se tržno izkoriščala kot agregat, primerljiv s položajem agregatov, obdavčenih na podlagi dajatve na agregate, zato se lahko davčna oprostitev teh materialov upraviči le v skladu z okoljskimi cilji dajatve na agregate, če je mogoče dokazati, da lahko ti materiali kljub temu prispevajo k uresničitvi okoljskih ciljev dajatve na agregate.
However, a general exemption for shale appears to undermine the environmental objective of the AGL as it has the potential to encourage the extraction of shale and shale spoil, as also found by the General Court [90].
Kot je pojasnjeno v uvodnih izjavah 611–615 in v skladu z ugotovitvami Splošnega sodišča [94] pa Komisija meni, da okoljskih ciljev dajatve na agregate ni mogoče doseči z oprostitvami (i) materiala, ki je v celoti ali pretežno iz skrilavca, ki se namensko pridobiva, da bi se tržno izkoriščal kot agregat, vključno s skrilavcem, ki se pojavlja kot stranski proizvod pri novem pridobivanju drugih obdavčenih materialov v kamnolomih, in (ii) jalovine iz skrilavca, ki se namensko pridobiva, da bi se tržno izkoriščala kot agregat, ker se skrilavec pridobiva prav zato, da bi se tržno izkoriščal kot agregat, in ker nič ne kaže na to, da je okolju bolj prijazen od drugih agregatov.
Shale is a material which can be used as aggregate, albeit in somewhat limited occasions as low-grade aggregate, and which is being used as aggregate and extracted specifically for use as aggregate, as the interested parties submissions and evidence received by the Commission show.
Komisija od organov Združenega kraljestva ni prejela utemeljitev glede združljivosti v zvezi s skrilavcem ali jalovino iz skrilavca, ki se namensko pridobivata, da bi se tržno izkoriščala kot agregat, ki bi jih lahko upoštevala pri oceni združljivosti navedenih oprostitev plačila dajatve na agregate z notranjim trgom.
Shale extracted specifically for use as aggregate is, in fact, a freshly extracted material and an exemption simply incentivises further extraction.
Komisija zato ugotavlja, da se oprostitve plačila dajatve na agregate za (i) material, ki je v celoti ali pretežno iz skrilavca, ki se namensko pridobiva, da bi se tržno izkoriščal kot agregat, vključno s skrilavcem, ki se pojavlja kot stranski proizvod pri novem pridobivanju drugih obdavčenih materialov v kamnolomih, in (ii) jalovino iz skrilavca, ki se namensko pridobiva, da bi se tržno izkoriščala kot agregat, ne morejo šteti za združljive z notranjim trgom na podlagi člena 107(3)(c) PDEU.
Therefore, given that the Commission has found cases where shale is deliberately extracted for commercial exploitation as aggregate, a general exemption for shale only makes its extraction more competitive and encourages further extraction.
SKLEPNA UGOTOVITEV IN VRAČILO POMOČI
In addition, shale is currently exempted when it is extracted as a by-product of material which is taxed (such as gritstone, sandstone and limestone).
Komisija ugotavlja, da oprostitve plačila dajatve na agregate, dodeljene za (i) material, ki je v celoti ali pretežno iz skrilavca, ki se namensko pridobiva, da bi se tržno izkoriščal kot agregat, vključno s skrilavcem, ki se pojavlja kot stranski proizvod pri novem pridobivanju drugih obdavčenih materialov v kamnolomih, in (ii) jalovino iz skrilavca, ki se namensko pridobiva, da bi se tržno izkoriščala kot agregat, ki so se nezakonito izvajale, pomenijo državno pomoč, ki ni združljiva z notranjim trgom.
The Commission noted above in recital 365 that the exemption does differentiate between shale and other taxed materials, such as other by-products of the main extraction of gritstone, sandstone and limestone.
V skladu s Pogodbo in ustaljeno sodno prakso je Komisija pristojna za odločanje, ali mora zadevna država članica ukiniti ali spremeniti pomoč, ko ugotovi, da ni združljiva z notranjim trgom [95].
The Commission also considered whether such tax differentiation could be justified by the objective of the AGL.
Prav tako je ustaljena sodna praksa Sodišča, da je namen obveznosti države članice, da ukine pomoč, za katero Komisija meni, da ni združljiva z notranjim trgom, ponovna vzpostavitev prejšnjih razmer [96].
However, the Commission has not received any evidence from the UK authorities or from interested parties showing that this exemption contributes to the achievement of the AGL's objective which is to reduce the fresh quarrying of material for aggregates purposes.
V okviru tega je Sodišče ugotovilo, da je ta cilj dosežen, ko prejemnik povrne zneske, dodeljene z nezakonito pomočjo, in s tem izgubi prednost, ki jo je imel pred konkurenti na trgu, ter se vzpostavi stanje pred plačilom pomoči [97].
Moreover, the exemption does not help reduce the build-up of waste in general as it simply replaces the build-up of heaps of shale with the build-up of heaps of taxed low quality aggregates which can no longer find a buyer.
V skladu s sodno prakso člen 14(1) Uredbe Sveta (ES) št. 659/1999 [98] navaja, da „če se v primerih nezakonite pomoči sprejmejo negativne odločbe, Komisija odloči, da mora zadevna država članica sprejeti vse potrebne ukrepe, da upravičenec vrne pomoč […]“.
The UK authorities claim that the exemption for shale made it feasible to adopt higher taxes for other undertakings;
Oprostitve plačila dajatve na agregate, dodeljene za material, opredeljen v uvodni izjavi 620 tega sklepa, so pomenile kršitev člena 108 Pogodbe in jih je treba šteti za nezakonito in nezdružljivo pomoč, zato jih je treba vrniti, da se na trgu ponovno vzpostavijo razmere, kakršne so bile pred njihovo dodelitvijo.
however they did not provide arguments for such claim as to allow the Commission to consider this justification in its assessment.
Vračilo bi moralo zajemati obdobje od datuma, ko je bila pomoč dana na razpolago upravičencu (tj. od datuma, od katerega bi moral upravičenec plačevati dajatev na agregate, če nezakonite in nezdružljive oprostitve plačila dajatve na agregate ne bi obstajale), do datuma, ko je ugodnost upravičenca prenehala.
The only argumentation provided by the UK authorities in this regard relates to colliery spoil, the exemption for which was already considered by the Commission not to constitute State aid.
Zneski, ki jih je treba vrniti, bi morali vključevati obresti do trenutka dejanskega vračila.
The UK authorities claim that even if the Commission found evidence that shale is extracted for commercial exploitation as aggregate, the exemption would still serve an environmental purpose due to the limited amount of deliberate quarrying.
Ker oprostitve pomenijo prihodek, ki so se mu organi Združenega kraljestva odpovedali, vračilo pomoči pomeni, da bi morali upravičenci do oprostitve plačati dajatev na agregate za obdobje njene veljavnosti skupaj z obrestmi do dejanskega vračila.
However, the Commission has found that only 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;
Komisija priznava, da se za material iz skrilavca, ki se (i) pridobiva kot stranski proizvod pri pridobivanju premoga ali (ii) uporablja v keramičnih postopkih ali (iii) uporablja namesto gline, žlindre ali drugih materialov kot vir alumosilikata pri proizvodnji cementa, ali (iv) se sicer dokazano uporablja za druge namene in ne kot agregat, ne bi smelo šteti, da se tržno izkorišča kot agregat, zato bi ga bilo treba izključiti iz vračila.
and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate; constitute State aid, and not in general the exemption for shale and spoil from the extraction of shale.
Vračilo pomoči, ki je bila dodeljena na podlagi sheme, ki izpolnjuje vse pogoje iz uredbe o pomočeh de minimis ali uredbe o skupinskih izjemah, ki je bila sprejeta na podlagi členov 1 in 2 Uredbe Sveta (ES) št. 994/98 [99] in se je uporabljala ob dodelitvi pomoči, ne bi smelo biti obvezno.
Therefore, the assessment of the Commission already differentiates shale in view of its deliberate quarrying for commercial exploitation as aggregate and does not regard the large amount of shale and unavoidable spoil of shale when it is not deliberately quarried for commercial exploitation as aggregate.
Ker je za iste upravičene stroške kumulacija izključena, če skupni znesek pomoči, ki jo je upravičenec prejel, presega 200000 EUR, bi jo morali organi Združenega kraljestva izterjati v celoti, saj uredb o pomoči de minimis, sprejetih na podlagi člena 2 Uredbe (ES) št. 994/98, ki so veljale ob dodelitvi pomoči, ni mogoče uporabiti.
Therefore, the justification of the UK authorities based on the limited exploitation as aggregate cannot serve as a basis for a common assessment of all shale and all shale spoil.
Da bi se ugotovilo, kdo so upravičenci do nezakonite in nezdružljive pomoči ter zadevnih zneskov pomoči, bi morali organi Združenega kraljestva najprej ugotoviti, katere družbe so v obdobju od 1. aprila 2002 do zdaj proizvajale skrilavec in proizvode, ki so pretežno iz skrilavca (v nadaljnjem besedilu: proizvajalci skrilavca).
PROPORTIONALITY
SPREJELA NASLEDNJI SKLEP:
Taxation of aggregates has not been harmonised at Union level and the Commission has therefore analysed proportionality of the proposed measure in the light of paragraph 159 of the 2008 EAG.
Člen 1
With respect to proportionality, each beneficiary of a reduction or exemption must in accordance with paragraph 159 of the 2008 EAG fulfil one of the following criteria:
Shema pomoči, ki obsega oprostitve plačila dajatve na agregate na podlagi člena 17(4)(a) in 17(3)(f)(i) zakona o financah iz leta 2001, kakor je bil spremenjen z zakonom o financah iz leta 2002 in zakonom o financah iz leta 2007, dodeljene za:
It must pay a proportion of the national tax which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA.
agregate, ki so v celoti iz jalovine, ki je nastala pri izvajanju katerega koli postopka, s katerim se je skrilavec, ki se namensko pridobiva, da bi se tržno izkoriščal kor agregat, ločil od drugih kamnin po tem, ko je bil pridobljen skupaj z navedeno drugo kamnino,
The beneficiaries can benefit at most from a reduction corresponding to the increase in production costs from the tax, using the best performing technique and which cannot be passed on to customers.
ki jih je Združeno kraljestvo izvajalo s kršitvijo člena 108(3) PDEU, ni združljiva z notranjim trgom.
It must pay at least 20 % of the national tax unless a lower rate can be justified.
Davčne oprostitve, davčne izključitve in davčne olajšave iz naslednjih določb zakona o financah iz leta 2001, kakor je bil spremenjen z zakonom o financah iz leta 2002 in zakonom o financah iz leta 2007:
It can enter into agreements with the Member State whereby they commit themselves to achieve environmental objectives with the same effect as what would be achieved under points (a) or (b) above, or if the Community minima were applied.
člena 17(3)(e), 17(3)(f)(i) in (ii) (razen za materiale iz člena 1(1) tega sklepa),
The UK authorities claim that whilst the exemptions do not ensure that the beneficiary pays at least 20 % of the national tax, a complete exemption can be justified by the limited distortion of competition.
člena 17(4)(a) (razen za materiale iz člena 1(1) tega sklepa), člena 17(4)(c)(i) in (ii), 17(4)(f) (kolikor se nanaša na glino),
According to the UK authorities, even combined, the exempt materials under investigation make up only a very small proportion of the aggregates market in the United Kingdom.
člena 18(2)(b) in
The UK authorities submit, using data available from the Office for National Statistics, the Department for Local Communities and Government and the Department for Business, Innovation and Skills, that of the total of 205 million tonnes of aggregate sold in Great Britain each year, only 6 million are derived from the materials subject to the Commission investigation, of which 3 million are derived from china clay and ball clay waste.
člena 30(1)(b) (kolikor se nanaša na oproščeni postopek v smislu člena 18(2)(b))
According to the Mineral Products Association, the largest trade body for aggregate producers in the United Kingdom, the exemptions under investigation would account for only around 3 % of the UK aggregate market.
ne pomenijo državne pomoči.
The UK authorities submit that the impact on competition of the exempted materials is limited by the costs of transporting the aggregate.
Člen 2
They maintain that the transport cost amounts to 8,55 pence per tonne.
Združeno kraljestvo Velika Britanija in Severna Irska odpravi shemo pomoči, kolikor se nanaša na materiale iz člena 1(1).
On average then, the exemption from the GBP 2 per tonne levy will only give the producer of the exempt material a competitive advantage within a 23-mile radius.
Člen 3
According to the UK authorities, in case of a round trip the exempt material will only be able to be transported for an extra 11,6 miles.
Individualna pomoč, dodeljena na podlagi sheme iz člena 1(1), ne pomeni pomoči, če izpolnjuje materialne pogoje, določene z uredbo, sprejeto v skladu s členom 2 Uredbe (ES) št. 994/98 in veljavno ob dodelitvi pomoči.
Moreover, the UK authorities claim that, the quantities supplied are generally very small as the exempt materials are only suitable for low-grade aggregates.
Člen 4
If more traditional aggregates are required for a project, no distortion of competition will occur.
Individualna pomoč, dodeljena na podlagi sheme iz člena 1(1), ki izpolnjuje pogoje, določene v uredbi, sprejeti v skladu s členom 1 Uredbe (ES) št. 994/98 in veljavni ob dodelitvi pomoči, ali na podlagi katere koli druge odobrene sheme pomoči, je združljiva z notranjim trgom.
Information received by the Commission discloses the exemption for shale significantly distorts competition.
Člen 5
Numerous interested parties claimed that shale is used as aggregates and has a significant impact on local markets, especially in Northern Ireland.
Združeno kraljestvo od upravičencev izterja nezdružljivo pomoč, ki je bila dodeljena na podlagi sheme iz člena 1(1).
Apparently, in Northern Ireland there have been hundreds of thousands of tonnes of shale imported from Donegal, in Ireland.
Pomoč, ki se izterja, vključuje obresti od datuma, ko je bila dana na razpolago upravičencem, do datuma njenega dejanskega vračila.
Construction projects along the border with Ireland have used exempt aggregates from Ireland classified as shale.
Obresti se izračunajo na podlagi obrestnoobrestnega računa v skladu s poglavjem V Uredbe Komisije (ES) št. 794/2004 [100].
Interested parties also pointed to a particular problem with shale deposits that are being used on large construction sites, especially along the Glasgow-Edinburgh corridor.
Člen 6
This has affected competition between different quarries and prevented other quarries from selling their low value by-products.
Vračilo pomoči, dodeljene na podlagi sheme iz člena 1(1), se izvede takoj in učinkovito.
Moreover, the Commission notes that the market for shale aggregates is rather local and that the national market for aggregates in the United Kingdom does not offer a good assessment base.
Združeno kraljestvo zagotovi, da se ta sklep izvede v štirih mesecih po datumu priglasitve tega sklepa.
Due to the low prices of the shale aggregates and the high transportation costs, as also pointed out by the UK authorities, they can only travel for a limited distance in order to supply customers and be able to compete with other low-grade aggregates producers.
Člen 7
Therefore, an assessment of this type would be more relevant on a local level.
Združeno kraljestvo po prejemu uradnega obvestila o tem sklepu Komisiji predloži naslednje podatke:
The information received by the Commission from interested parties point to the fact that the exemption for shale displaces sales of low-grade aggregates that are taxed with which they compete on a local level.
seznam vseh subjektov, ki so material iz člena 1(1) proizvajali med 1. aprilom 2002 in datumom predložitve seznama;
The Commission therefore concludes that a general exemption for shale and shale spoil distorts competition on local aggregates markets.
za vsak subjekt iz točke (a):
The arguments of the UK authorities as regards the limited distortion of competition of the exemption for shale cannot be accepted.
skupno količino materiala iz člena 1(1), ki se je tržno izkoristil od 1. aprila 2002;
Therefore, such justification cannot serve the exclusion of the payment of 20 % of the AGL.
skupni znesek (glavnica in obresti vračila), ki ga je treba izterjati od vsakega upravičenca;
The measure is therefore not proportional as required by paragraph 159 of 2008 EAG.
podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom;
The Commission concludes, without considering it is required to assess also the necessity of the measure, 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;
dokumente, ki dokazujejo, da je bilo upravičencem odrejeno vračilo pomoči.
and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate are not compatible with the internal market on the basis of the 2008 EAG.
Združeno kraljestvo Komisijo obvešča o poteku nacionalnih ukrepov za izvajanje tega sklepa do vrnitve celotne pomoči, dodeljene v skladu s shemo iz člena 1(1).
ALTERNATIVE ASSESSMENT UNDER ARTICLE 107(3)(b) TFEU — AID PROMOTING THE EXECUTION OF AN IMPORTANT PROJECT OF COMMON EUROPEAN INTEREST
Na zahtevo Komisije ji takoj predloži informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
As mentioned above, the UK authorities contend that the exemption for products consisting wholly or mainly of shale and shale spoil could 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.
Predloži tudi podrobne informacije o zneskih pomoči in obrestih za vračilo, ki so jih upravičenci že vrnili.
The UK authorities did not provide any arguments for the assessment of the compatibility of the measures on such basis.
Člen 8
The Commission has set out in paragraph 147 of the 2008 EAG conditions in which it would consider that aid may be considered compatible with the common market according to Article 107(3)(b) TFEU.
Ta sklep je naslovljen na Združeno kraljestvo Velika Britanija in Severna Irska.
Those conditions are the following:
V Bruslju, 27. marca 2015
the aid proposal concerns a project which is specific and clearly defined in respect of the terms of its implementation including its participants, its objectives and effects and the means to achieve the objectives.
Za Komisijo
The Commission may also consider a group of projects as together constituting a project;
Članica Komisije
the project must be in the common European interest:
UL C 348, 28.11.2013, str. 162.
it must contribute in a concrete, exemplary and identifiable manner to the Community interest in the field of environmental protection, such as by being of great importance for the environmental strategy of the European Union.
UL C 133, 5.6.2002, str. 11.
The advantage achieved by the objective of the project must not be limited to the Member State or the Member States implementing it, but must extend to the Community as a whole.
Glej opombo 1.
The project must present a substantive contribution to the Community objectives.
FAOterm:
The fact that the project is carried out by undertakings in different Member States is not sufficient;
Oxford Dictionary of Construction, Surveying & Civil Engineering, Christopher Gorse, David Johnston in Martin Pritchard, Oxford University Press 2012;
the aid is necessary and presents an incentive for the execution of the project, which must involve a high level of risk;
Glossary of Building and Civil Engineering Terms, British Standard Institution, Blackwell Scientific Publications, 1993, 100-4403; http://www.uepg.eu/what-are-aggregates.
the project is of great importance with regard to its volume:
Glej tudi sodbo v zadevi T-210/02 RENV z dne 7. marca 2012, British Aggregates Association proti Komisiji, ECLI:EU:T:2012:110, točka 1.
it must be substantial in size and produce substantial environmental effects.
Beton je zmes agregatov, cementa in vode.
Furthermore, in order to allow the Commission to properly assess such projects, the common European interest must be demonstrated in practical terms:
Agregati se tej zmesi dodajo zato, da nastane trdna skeletna struktura in se zmanjša prostor, ki ga zavzame cementna pasta.
for example, it must be demonstrated that the project enables significant progress to be made towards achieving specific environmental objectives of the Community (paragraph 148 EAG 2008).
Agregati se zaradi velike hidravlične prevodnosti pogosto uporabljajo pri drenažah.
The Commission notes that while the AGL serves a certain policy of a particular Member State it does not seem to relate to a project and a fortiori not a project which would be ‘specific and clearly defined in respect of the terms of its implementation’.
Kot osnovni material se uporabljajo pod temelji, cestami in železniškimi tiri.
Furthermore, it does not appear possible for the measure to qualify as a project of common European interest as it remains a policy that is national in scope.
V teh primerih se z njimi zapolnijo praznine in zaščitijo cevi (cevi, ki se položijo za prenos očiščene vode ali kot vodi za kable, je treba zaščititi pred ostrimi predmeti v tleh, zato se položijo na fino mlete agregate in obdajo z njimi, preden se jarki zasujejo nazaj).
In addition, since 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; do not seem to have themselves any environmental benefit as they simply encourage the extraction of such material, it cannot be said how such exemptions contribute to an increase in environmental protection.
Agregati pripomorejo tudi k trdi površini (preprečijo različno posedanje pod cesto, stavbo ali železniškimi tiri).