natgillin/translations-raw huggingface dataset:
The application of the exemptions has been temporarily suspended due to the formal investigation procedure of the Commission, however, the suspension legislation mentions expressly that all exemptions will be reinstated once the Commission's investigations is complete if the results are positive.
Kar zadeva sorazmernost, mora vsak upravičenec do zmanjšanja ali oprostitve v skladu s točko 159 smernic o okoljski pomoči iz leta 2008 izpolnjevati enega od naslednjih pogojev:
The Commission therefore concludes that paragraphs 47 and 48 of the 2001 EAG could not serve as basis for declaring the exemptions from the AGL for shale and products consisting mainly of shale when used as aggregate and shale spoil when extracted together with shale that is used as aggregate compatible with the internal market.
plačati mora delež nacionalnega davka, ki na splošno ustreza okoljski učinkovitosti vsakega posameznega upravičenca v primerjavi z učinkovitostjo glede na najučinkovitejšo tehniko v EGP.
The Commission further notes that no other provisions of the 2001 EAG could serve as a basis for determining the compatibility of the AGL as shale producers do not pay a significant portion of the tax (paragraph 51(1)(b)) and no agreements have been concluded between the UK authorities and the shale producers (paragraph 51(1)(a)).
Upravičenci so upravičeni največ do znižanja, ki ustreza povečanju proizvodnih stroškov iz dajatve z uporabo najučinkovitejše tehnike in ki se jih ne da prenesti na potrošnike.
On the basis of the above the Commission concludes that the exemptions from the AGL 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;
Plačati mora vsaj 20 % nacionalne dajatve, razen če je lahko nižja stopnja upravičena.
and (ii) spoil of shale that is deliberately extracted for commercial exploitation as aggregate cannot be found compatible with the internal market on the basis of the 2001 EAG.
Z državo članico lahko sklene sporazume, s katerimi se zaveže, da bo dosegel okoljevarstvene cilje, ki imajo enak učinek, kot če bi se uporabljala točka (a) ali (b) ali najnižja davčna stopnja Unije.
ASSESSMENT UNDER THE 2008 EAG
Organi Združenega kraljestva trdijo, da oprostitve ne zagotavljajo, da upravičenec plačuje vsaj 20 % nacionalne dajatve, vendar je popolna oprostitev lahko upravičena na podlagi omejenega izkrivljanja konkurence.
Given the environmental purpose of the AGL, with the occasion of the Opening Decision, the Commission had also examined the tax exemptions and exclusions under chapter 4 of the 2008 EAG that concerns operating aid in the form of reductions of environmental taxes.
Organi Združenega kraljestva trdijo, da oproščeni materiali, ki se preiskujejo, tudi skupaj obsegajo le majhen delež trga agregatov v Združenem kraljestvu.
Environmental taxes are defined in paragraph 70(14) of the 2008 EAG as ‘taxes whose specific tax base has a clear negative effect on the environment or which seek to tax certain activities, goods or services so that the environmental costs may be included in their price and/or so that producers and consumers are oriented towards activities which better respect the environment.’
Na podlagi podatkov urada za nacionalno statistiko, oddelka za lokalne skupnosti in vlado ter oddelka za poslovanje, inovacije, veščine in spretnosti opozarjajo, da je od skupno 205 milijonov ton agregata, ki se letno prodajo v Veliki Britaniji, le 6 milijonov ton iz materialov, ki jih preiskuje Komisija, od tega je 3 milijone ton odpadkov iz kaolinske gline in grudaste ilovice.
The Commission acknowledged that it is not contested that the extraction of aggregates has a negative impact on the environment, in particular in the form of damage to biodiversity, dust, noise, and visual amenity.
Po navedbah združenja Mineral Products Association, največjega panožnega združenja za proizvajalce agregatov v Združenem kraljestvu, bi oprostitve, ki se preiskujejo, predstavljale le približno 3 % trga agregatov v Združenem kraljestvu.
This is further substantiated by the studies commissioned by the UK authorities referred to in recital 17 of the Opening Decision.
Organi Združenega kraljestva opozarjajo, da je vpliv oproščenih materialov na konkurenco omejen zaradi stroškov prevoza agregatov.
The AGL thus constitutes an environmental tax within the meaning of point 70(14) of the 2008 EAG and the tax exemptions could be assessed under Chapter 4 of the 2008 EAG in so far as they applied as of 2 April 2008.
Trdijo, da stroški prevoza znašajo 8,55 penija na tono.
In accordance with paragraph 151 of the 2008 EAG, aid in the form of reductions from environmental taxes will be considered compatible with the internal market provided that it contributes at least indirectly to an improvement of the level of environmental protection and that the tax reductions do not undermine the general objective pursued.
Po navedbah organov Združenega kraljestva bi se lahko oproščeni material v primeru povratne vožnje odpeljal le dodatne 11,6 milje.
As explained in paragraph 57 of the 2008 EAG, reductions from environmental taxes concerning certain sectors or categories of undertakings are accepted under Chapter 4 of the 2008 EAG if they make it feasible to adopt higher taxes for other undertakings, thus resulting in an overall improvement of cost internalisation, and to create further incentives to improve on environmental protection.
Poleg tega organi Združenega kraljestva trdijo, da so dobavljene količine na splošno zelo majhne, saj so oproščeni materiali primerni le za agregate slabše kakovosti.
The Commission considered that this type of aid may be necessary to target negative externalities indirectly by facilitating the introduction or maintenance of relatively high national environmental taxation.
Če so pri projektu potrebni bolj običajni agregati, izkrivljanja konkurence ne bo.
The Commission considered that, in this case, the possibility to grant exemptions for certain materials might have enabled the United Kingdom to introduce the AGL.
Iz informacij, ki jih je prejela Komisija, je razvidno, da oprostitev za skrilavec znatno izkrivlja konkurenco.
The BAA maintains that the exemptions do not fulfil the criteria enshrined by the 2008 EAG and could not be found compatible on this basis.
Več zainteresiranih strani je trdilo, da se skrilavec uporablja kot agregat in ima velik vpliv na lokalne trge, zlasti na Severnem Irskem.
The BAA claims that, the exemptions do not contribute to an improvement of the level of environmental protection and, in fact, undermine the general objective pursued (paragraph 151 of 2008 EAG).
Tja naj bi se iz Donegala na Irskem uvozilo stotisoče ton skrilavca.
The BAA refers to a quarry mentioned in the Cornish Building Stone and Slate Guide 2007 as a slate and shale quarry producing walling stone to illustrate that quarries are exempted just because they produce shale and slate, thus undermining the objective of the tax as it creates even greater demand in the construction industry for such materials.
V gradbenih projektih ob meji z Irsko so se uporabljali oproščeni agregati z Irskega, ki so bili razvrščeni kot skrilavec.
As per their submission, the BAA is aware [89] of a number of instances where quarry operators have opened slate and shale quarries, simply as a result of and in order to benefit from the advantages deriving from the AGL exemptions.
Zainteresirane strani so opozorile tudi na velik problem z nahajališči skrilavca, ki se uporablja na velikih gradbiščih, zlasti vzdolž koridorja Glasgow–Edinburg.
Moreover, quarries subject to the AGL have experienced a significant reduction in sales of low-value by-product or waste such as scalpings and quarry fines.
To je vplivalo na konkurenco med različnimi kamnolomi, saj drugi kamnolomi niso mogli prodati svojih stranskih proizvodov majhne vrednosti.
Stockpiles of these materials have increased by over 500 %.
Komisija poleg tega opozarja, da je trg za agregat iz skrilavca pretežno lokalen in da nacionalni trg za agregate v Združenem kraljestvu ni dobra podlaga za oceno.
According to the BAA, this demonstrates that the AGL has completely failed to achieve its environmental objective as some piles are replaced with others.
Zaradi nizke cene agregatov iz skrilavca in visokih stroškov prevoza, kot so poudarili tudi organi Združenega kraljestva, lahko kamnolomi drugim proizvajalcem agregatov majhne vrednosti konkurirajo le, če skrilavec potrošnikom dobavljajo na omejeni razdalji.
The BAA submits examples of lime quarries the primary product of which is un-taxed agricultural lime, and which have accumulated such high heaps of waste and unsold by-product, that the production of agricultural lime is impeded even with increased demand.
Tovrstna ocena bi bila zato ustreznejša na lokalni ravni.
The BAA claims that points 158(b) and 158(c) of 2008 EAG aim at preventing the placing of a business at a competitive disadvantage on the basis that it is subject to taxation whereas its direct competitors are not.
Informacije, ki so jih Komisiji predložile zainteresirane strani, kažejo na dejstvo, da oprostitev za skrilavec nadomešča prodajo obdavčenih agregatov slabše kakovosti, ki jim konkurira na lokalni ravni.
However, according to the BAA, in this instance, it is clear that competitors of the producers which benefit from the exemption are in fact subject to taxation and are unable to sell their products due to the disadvantages caused by the AGL exemptions.
Komisija zato ugotavlja, da splošna oprostitev za skrilavec in jalovino iz skrilavca izkrivlja konkurenco na lokalnih trgih agregatov.
The BAA claims that the exemption for shale is not necessary and proportionate (paragraphs 155 to 159).
Utemeljitev organov Združenega kraljestva glede trditve, da oprostitev za skrilavec le omejeno izkrivlja konkurenco, ni mogoče sprejeti.
The BAA alleges that the exemptions for slate, clay and shale are not based on objective criteria and that operators producing the same products are treated very differently, based on the geology of their area.
Takšna utemeljitev zato ne more biti podlaga za izključitev plačila 20 % dajatve na agregate.
Moreover, none of the criteria for proportionality are met and the exemptions go beyond a period of 10 years.
Ukrep zato ni sorazmeren, kot se zahteva v točki 159 smernic o okoljski pomoči iz leta 2008.
The BAA have provided to the Commission a separate letter from a quarry regarding the effects of the AGL on their sales of low value products (secondary aggregates), i.e. sub-bases, scalpings, crusher-run, quarry fines which have fallen by two thirds.
NADOMESTNA OCENA NA PODLAGI ČLENA 107(3)(b) PDEU – POMOČ ZA POSPEŠEVANJE IZVEDBE POMEMBNEGA PROJEKTA SKUPNEGA EVROPSKEGA INTERESA
The BAA has provided to the Commission a study of the effects on aggregates production since the introduction of the AGL in 2002 drafted by BDS Marketing Research Ltd in February 2014 for the BAA.
Kot je navedeno zgoraj, organi Združenega kraljestva trdijo, da bi se lahko oprostitev za proizvode, ki so v celoti ali pretežno iz skrilavca in jalovine iz skrilavca, štela za združljivo z notranjim trgom na podlagi člena 107(3)(b) PDEU kot oprostitev, ki spodbuja varstvo okolja kot projekt skupnega evropskega interesa.
An aggregates levy of GBP 2 per tonne can represent a half or a third of the total cost of lower value aggregates to the customer.
Komisija je v točki 147 smernic o okoljski pomoči iz leta 2008 navedla pogoje, pod katerimi bi za pomoč štela, da se lahko šteje za združljivo s skupnim trgom v skladu s členom 107(3)(b) PDEU.
The conclusion of the study is that the main effect of the AGL has been an increase in the use of exempted aggregates (primary and by-product) at the expense of taxed by-products of taxed high value materials.
Ti pogoji so naslednji:
Quarrying companies have found it difficult — often impossible — to find markets for these remaining lower value materials.
predlog pomoči zadeva projekt, ki je poseben in jasno opredeljen glede na pogoje njegovega izvajanja, vključno z udeleženci, njegovimi cilji in učinki ter sredstvi za dosego ciljev.
On occasions, this has involved sterilising good quality reserves.
Ugodnost, ki jo doseže cilj projekta, ne sme biti omejena na državo članico ali države članice, ki projekt izvajajo, temveč mora od nje imeti korist Skupnost kot celota.
The report mentions that since 2001 sales of primary (high value) aggregates fell by 24,9 %, due to the recession.
Projekt mora bistveno prispevati k ciljem Skupnosti.
Sales of taxed by-product aggregates have fallen by 60 %, i.e. 31,5 million tonnes, since introduction of the AGL in 2002.
Dejstvo, da projekt izvajajo podjetja v različnih državah članicah, ne zadostuje;
Sales of taxed by-products amounted in 2001 to 52190 and in 2011 to 20648 and sales of taxed primary (high value) aggregates fell from 188843 in 2001 to 141754 in 2011.
pomoč je potrebna in je spodbuda za izvajanje projekta, ki mora vključevati visoko raven tveganja;
The sales decrease is also presented in a graph:
projekt ima velik pomen glede svojega obsega:
Proportion of sales of taxed by-products since 2001 — Total
biti mora velik in imeti mora znatne okoljske učinke.
Three detailed graphs are included as regards the evolution of sales of taxed by products in the following categories:
Da bi Komisija lahko pravilno ocenila take projekte, je treba v praktičnem smislu dokazati skupen evropski interes:
Volumes of exempt aggregates sold appear to have increased from less than 5 million tonnes to nearly 30 million tonnes since the introduction of the AGL.
Poleg tega se ne zdi verjetno, da bi se ukrep lahko štel za projekt v skupnem evropskem interesu, saj gre za politiko z nacionalnim področjem uporabe.
These figures exclude quarries that produce only exempt aggregates as these sites are not required to produce returns.
Ker 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, same po sebi očitno ne prinašajo okoljskih koristi, saj le spodbujajo pridobivanje takšnega materiala, poleg tega ni mogoče reči, koliko takšne oprostitve prispevajo k večjemu varstvu okolja.
Thus, according to the study, the total increase in exempt volumes would be even higher than the six fold increase suggested by the figures.
Kar je še pomembneje, kot je Splošno sodišče jasno navedlo v sodbi v združenih zadevah T-254/00, T-270/00 in T-277/00, Hotel Cipriani, „se lahko za ukrep pomoči uporabi izjema na podlagi [člena 107(3)(b) Pogodbe], če ne daje prednosti predvsem gospodarskim subjektom ene države članice, ampak Skupnosti kot celoti“ [92].
The study shows that there has been a steady increase in volumes of sales of exempt aggregates every year.
To merilo ni izpolnjeno, če je cilj nacionalne sheme le izboljšanje konkurenčnosti zadevnih podjetij, v zadevnem primeru zaradi spodbujanja uporabe ene vrste agregata.
It concludes that an increasing number of quarries are gaining full or partial exemptions, i.e. taxable sales are being converted into exempt sales.
Komisija zato ugotavlja, da se 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, ne morejo šteti za združljive z notranjim trgom na podlagi člena 107(3)(b) PDEU kot oprostitve, ki spodbujajo varstvo okolja kot projekt skupnega evropskega interesa.
Demand for recycled aggregates has increased only slightly since the introduction of the AGL in 2002.
NADOMESTNA OCENA NA PODLAGI ČLENA 107(3)(c) PDEU – RAZVOJ DOLOČENIH GOSPODARSKIH DEJAVNOSTI ALI DOLOČENIH GOSPODARSKIH OBMOČIJ
It was the introduction of the landfill tax in 1996 that resulted in an increase in demand for recycled aggregates.
Za oceno ukrepa pomoči na podlagi člena 107(3)(c) Pogodbe je treba proučiti, ali zadevna pomoč
According to BDS, the place of the low value taxed aggregates has been taken by the low value aggregates benefiting from the exemption as illustrated in the table below:
ustreza jasno določenemu cilju v skupnem interesu;
BDS estimates of the low-value aggregates market, by type of aggregate
je potrebna, ustrezna in sorazmerna za doseganje tega cilja;
Change (%)
ne vpliva na konkurenco in trgovino med državami članicami v nasprotju s skupnim interesom.
Quarries
Komisija najprej opozarja, da so ukrepi, ki vključujejo pomoč za tekoče poslovanje, načeloma nezdružljivi na podlagi člena 107(3)(c).
(taxed low value materials only)
Dajatev na agregate prispeva k varstvu okolja, kot je že ugotovljeno v uvodni izjavi 87 v skladu z ugotovitvami Splošnega sodišča.
Recycled aggregates
Varstvo okolja se lahko šteje za cilj v skupnem interesu EU.
Exempt aggregates
Po navedbah organov Združenega kraljestva je cilj oprostitev plačila dajatve na agregate, ki so bile dodeljene za proizvode v celoti ali pretežno iz skrilavca in jalovine iz skrilavca, prav tako varstvo okolja, saj si prizadevajo za preusmeritev povpraševanja od agregatov, na novo pridobljenih v kamnolomih, na skrilavec (v celoti ali pretežno) in jalovino iz skrilavca.
Total
Organi Združenega kraljestva trdijo, da se ti materiali običajno ne pridobivajo, da bi se uporabljali kot agregat, in da niso seznanjeni s tem, da bi se namensko pridobivali, da bi se uporabljali kot agregat.
enabled the United Kingdom to introduce the AGL as the exemptions made it feasible to adopt higher environmental taxes for other undertakings engaged in the production of aggregate, which further incentivises the achievement of the AGL's environmental objective and results in an overall improvement of cost internalisation.
Zdi se tudi, da enakega zmanjšanja pridobivanja novih agregatov ne bi bilo mogoče doseči brez dajatve na agregate in njenih oprostitev.
The UK authorities maintain that through the exemptions, the AGL aims to encourage the use of recycled or by-product material (which arises during a process not intended to produce aggregate), so as to reduce the demand for virgin aggregate and thereby reduce the environmental damage associated with aggregates quarrying.
V zvezi s tem številne pripombe zainteresiranih strani kažejo na dejstvo, da so materiali, oproščeni na podlagi dajatve na agregate, uspešno nadomestili proizvode, ki so na novo pridobljeni agregati.
The UK authorities submit that each exemption under investigation leads to an improvement in environmental protection in at least one of the following ways:
Oproščeni materiali so nadomestili agregate visoke kakovosti, ki so primarni proizvodi, zlasti pa sekundarne agregate slabše kakovosti.
helps to shift demand away from further aggregate quarrying;
Skrilavec se kot agregat očitno uporablja na različne načine in se očitno pridobiva posebej zato, da bi se uporabljal kot agregat, kot je podrobneje pojasnjeno v uvodni izjavi 341.
and/or (ii) helps to reduce the build-up of waste.
Oprostitev za skrilavec in jalovino iz namensko pridobljenega skrilavca le še povečuje konkurenčnost pridobivanja tega materiala in bi lahko spodbujala nadaljnje pridobivanje skrilavca.
The exemption for shale meets criteria laid down in Chapter 4 of the 2008 EAG.
Kot je pojasnjeno v uvodnih izjavah 575–580, je skrilavec, ki se namensko pridobiva, da bi se tržno izkoriščal kot agregat, podoben obdavčenim materialom, ki se na novo pridobijo v kamnolomih, da bi se uporabljali kot agregat, kar velja tudi za skrilavec, pridobljen kot stranski proizvod iz obdavčljivih materialov, ki je enak kot drugi stranski proizvodi iz obdavčljivih materialov, ki so obdavčeni.
Shale is suitable for use as aggregate in some instances, but its physical composition and the slabby shapes which it forms render it unsuitable for more-high end applications.
Zaradi oprostitev je ena kategorija na novo pridobljenega materiala (skrilavca) le cenejša kot druga.
The UK authorities claim that since shale is not known to be extracted for the specific purposes of commercial exploitation as aggregate, it is only obtained as an unavoidable by-product.
To lahko spodbuja novo pridobivanje skrilavca.
The use of shale reduces the demand for freshly extracted aggregate, and thus, its exemption from the AGL reduces the environmental damage that is associated with aggregate extraction.
To ugotovitev podpirajo tudi ugotovitve Splošnega sodišča [93].
Its exemption from the levy also helps to reduce the build-up of waste heaps of material and reduces the visual damage associated with that.
Skrilavec je kamnina, njeno pridobivanje v kamnolomih pa na okolje vpliva podobno kot pridobivanje drugih materialov.
Moreover, as regards spoil of shale extraction, the UK authorities claim that through incentivising the use of spoil which arises unintentionally and unavoidably, the exemption shifts demand away from quarried aggregate, thereby reducing the environmental damage caused by it.
Organi Združenega kraljestva niso predložili nobene trditve, ki naj bi pokazala, da je skrilavec bolj okolju prijazna možnost kot drugi viri agregatov, tudi če se namensko pridobiva, da bi se tržno izkoriščal kot agregat.
The UK authorities argue that even if the Commission were to find that there is evidence that any of the exempted materials are deliberately extracted for use as aggregate, the exemptions afforded to these materials would still directly contribute to the achievement of the AGL's environmental objective.
Zainteresirane strani so trdile tudi, da oprostitev plačila dajatve na agregate škodi okolju še bolj kot sam postopek pridobivanja, saj je zaradi oprostitve mogoče skrilavec prevažati na večje razdalje in še vedno konkurira drugim obdavčenim materialom.
They claim that, if there is any evidence that any exempted materials are in fact being deliberately extracted for use as aggregate, this would at most be on a very small scale at a strictly limited number of quarries.
Prevoz se izvaja s tovornjaki, ki onesnažujejo zrak in zaradi teže poškodujejo ceste.
According to the UK authorities, if it were the case that a very limited amount of deliberate quarrying of the exempted materials for use as aggregate took place, that would not alter the fact that there is an objective justification for exempting the relevant materials.
Komisija ugotavlja, da stroški prevoza predstavljajo zelo velik del stroškov prodaje skrilavca (glej uvodno izjavo 292), kar pomeni, da proizvajalci skrilavca razliko v ceni, ki jo krije dajatev na agregate, uporabijo za daljši prevoz materiala kot običajno in konkurirajo drugim kamnolomom na širšem območju.
The justification would be that (a) the materials are not normally extracted for use as aggregate;
Poleg tega organi Združenega kraljestva kljub splošni trditvi, da naj bi oprostitve, ki se preiskujejo, pripomogle k zmanjšanju kopičenja odpadkov, niso dokazali, da lahko oprostitve, ki se štejejo za državno pomoč v zvezi s skrilavcem, dejansko pripomorejo k takšnemu zmanjšanju.
and (b) the quarrying of these materials generates a large amount of unavoidable by-product and waste which can be used as aggregate when the right commercial incentives are present.
Komisija meni, da je zaradi teh oprostitev kopičenje jalovine iz skrilavca, ki se na novo pridobiva, da bi se uporabljal kot agregat, in skrilavca kot stranskega proizvoda pri pridobivanju obdavčenih materialov, le nadomestilo kopičenje obdavčenih agregatov slabše kakovosti, za katere ni več mogoče najti kupcev.