natgillin/translations-raw huggingface dataset:
Nevertheless, the Commission takes note that United Kingdom undertook by way of their letter from 1 April 2014 to rectify the incompatibility of the AGL relief with Article 110 of the Treaty by reimbursing the amounts collected that are incompatible with the internal market in accordance with the criteria described in recitals 99 to 103.
Ker bo Združeno kraljestvo uvedlo ustrezen instrument za odpravo kakršne koli diskriminacije, ki izvira iz ukrepa, lahko Komisija zdaj zaključi, da je ukrep združljiv z notranjim trgom na podlagi smernic o pomoči za varstvo okolja iz leta 2001.
The scope of the remedy is to enable acquisitions of aggregate into Northern Ireland from other Member States, and that paid the full rate of the AGL during the period in which AGL relief scheme operated between 2004 and 2010, to benefit from the 80 % aggregates levy credit that was available to Northern Ireland quarry operators participating in the AGL relief.
Komisija je seznanjena s pripombami združenja BAA v zvezi z oceno ukrepa v sklepu o začetku postopka in pripombami Združenega kraljestva v zvezi s tem.
The aim of introducing the proposed scheme would be to address any inequity that may have occurred.
Ugotavlja, da niso bili predloženi nobeni novi argumenti, ki jih še ni upoštevala, in da ni nobenih razlogov za spremembo ocene iz sklepa o začetku postopka.
The Commission notes the impossibility, alleged by the United Kingdom in its letter of 17 September 2012, of identifying the foreign quarries that sold aggregates subject to the AGL that were imported and used in Northern Ireland.
Ocena na podlagi smernic o pomoči za varstvo okolja iz leta 2008
The Commission further notes that the actual entities paying the AGL were not the foreign quarries, but the importers registered for the payment of the tax.
Komisija je v sklepu o začetku postopka opozorila, da Združeno kraljestvo ni ustrezno upoštevalo vpliva dejstva, da proizvajalci predelanih proizvodov iz agregatov nikoli niso plačali polne stopnje dajatve na agregate, na zvišanja povprečnih cen na Severnem Irskem v primerjavi z zvišanjem cen v Veliki Britaniji v letih 2001 in 2002, tj. po uvedbi dajatve na agregate.
Therefore, it appears appropriate and consistent with the Commission's case practice [27] that the entities actually paying the tax and that caused the aggregates to pass the tax point are the ones entitled to reimbursement.
Združeno kraljestvo je zdaj predložilo oceno vpliva takih predelanih proizvodov na podatke, ki kaže, da raven zvišanja cen res kaže na nezmožnost prenosa dajatve na agregate na stranke (glej uvodno izjavo 46).
The retroactive scheme proposed ensures that anyone who provides evidence that they accounted to HMRC for the AGL at the full rate on acquisitions of aggregate that were imported into Northern Ireland from other Member States between 1 April 2004 and 30 November 2010 (‘the relevant period’), and met specific environmental criteria and specified conditions, would be eligible to claim an 80 % credit on the levy paid.
Vendar se zdi, da so ti trendi tesno sledili trendom gradbene dejavnosti in da je nanje močno vplivala gospodarska recesija, ki se je začela leta 2008, zato niso povsem ustrezni za prikaz zmanjšanja prodaje zaradi uvedbe dajatve na agregate.
As the retroactive scheme needs to ensure that only the imports of aggregates from quarries that meet the same environmental standards as the Northern Ireland quarries that were eligible for the relief, benefit from the reimbursement mechanism, the United Kingdom had to provide for a verification mechanism.
Komisija je v sklepu o začetku postopka ugotovila tudi, da niso bili predloženi nobeni podatki v podporo trditvi, da je povišanje stroškov vplivalo na promet gospodarskih subjektov in zmanjšalo njihove dobičke.
The Commission acknowledges that for the retroactive scheme to be actually applicable and not unnecessarily burdensome, the United Kingdom will not verify if the foreign quarries met the exact standards imposed on Northern Ireland quarries, as in reality they would have had no incentive to do so, but at least the environmental standards provided at the time by the Union relevant legislation transposed in the respective national legislations.
Združeno kraljestvo je kljub velikim težavam pri zbiranju ustreznih informacij predložilo informacije v podporo navedeni trditvi, ki so navedene v oddelkih 2.3.4 do 2.3.7.
The Department of Environment (DoE) Northern Ireland would assure the environmental standards of any potential claimant and would run a year-long registration period starting from the publication of the draft retroactive relief legislation in the United Kingdom.
Poleg tega je predložilo informacije, ki kažejo, da so proizvajalci agregatov na Severnem Irskem izpostavljeni hudi konkurenci in da so njihove možnosti za zvišanje cen majhne zaradi večje oskrbe z zamenljivimi proizvodi, nezadostne vertikalne integracije trga in velikega števila proizvajalcev z majhnimi tržnimi deleži (glej uvodne izjave 34 do 40).
In order to be entitled to the relief, the claimant would have to show the quarry outside of the United Kingdom from which the aggregate originated and apply to the DoE in Northern Ireland for a certificate that environmental standards compliant with Union legislation were met by the quarry at the time.
Komisija je v sklepu o začetku postopka navedla tudi, da podatki o cenovni elastičnosti povpraševanja kažejo na neelastično povpraševanje.
The DoE would then consult authorities in other Member States to ascertain the applicable standards and their compliance.
Združeno kraljestvo je zdaj pokazalo, da so se zadevni podatki nanašali na celotno Združeno kraljestvo in da ne morejo biti pomembni za samo Severno Irsko.
If satisfied, the DoE would then issue a compliance certificate that would be available to HMRC [28] ensuring it had the necessary information to process claims for repayment of levy.
Komisija priznava, da elastičnosti ni mogoče izračunati posebej za trg Severne Irske, kot je pojasnilo Združeno kraljestvo.
For applications regarding the same quarry the same certificate would be applicable.
Komisija ugotavlja, da je Združeno kraljestvo po tem, ko je združenje BAA predložilo pripombo, da so gospodarski podatki, ki jih je predložilo Združeno kraljestvo in so navedeni v uvodnih izjavah 21 do 23 sklepa o začetku postopka, neverjetni in morda zavajajoči, predložilo dodatne podrobnejše podatke (uvodna izjava 27) v zvezi s cenami agregatov na Severnem Irskem in v Veliki Britaniji.
Claims for reimbursement would have to contain the following documentary evidence: the aggregates have been acquired from a quarry from another Member State during the relevant period; the quarry has been certified by the DoE; the full rate AGL was paid; and no relief for other purposes has been claimed.
Podatki kažejo, da bi polna stopnja dajatve na agregate res pomenila veliko večji delež prodajne cene na trgu, ki je bil že oslabljen.
Proof of acquisition could consist of appropriate commercial documentation showing the date of transaction and the origin of the aggregate.
Komisija se je poleg tega spraševala, zakaj je bilo mogoče dajatev na agregate v Veliki Britaniji prenesti na stranke, na Severnem Irskem pa ne.
The registered taxpayers' aggregates levy account could serve as proof that the full rate AGL was paid and that no other relief was claimed.
Komisija v zvezi s tem priznava ugotovitev Združenega kraljestva, ki je opisana v uvodnih izjavah 34 do 40 in jo je urad za pošteno trgovino potrdil v svojem poročilu o agregatih [31], da sta trga agregatov na Severnem Irskem in v Veliki Britaniji dva različna geografska trga in da imajo proizvajalci agregatov na Severnem Irskem morda manj manevrskega prostora za prenos celotne dajatve na svoje stranke.
This is part of the taxpayers own records as the authorities are only provided with the total amount of the levy due on taxable aggregate commercially exploited.
Komisija ugotavlja tudi, da so možnosti za zvišanje cen na Severnem Irskem očitno zelo omejene zaradi višjih stroškov proizvodnje, ki lahko nastanejo na številnih področjih.
The Commission acknowledges the difficulties that possible claimants could have in providing such documentation due to the long period of time elapsed since the introduction of the AGL relief [29].
Združeno kraljestvo je pokazalo, da podatki, ki so jih predložila štiri od petih največjih podjetij v industriji, kažejo, da so stopnje dobička zelo nizke, in da veliko kamnolomov že nekaj let posluje z izgubo, delno zaradi višjih stroškov električne energije in dovoljenj za projektiranje (glej uvodno izjavo 25).
The retroactive remedy proposed by the United Kingdom has the following main characteristics:
Kot je poudarilo Združeno kraljestvo, bi lahko bila trgovinska izpostavljenost še večja zaradi neprijavljenega izvoza s Severne Irske.
It will be widely publicised, including through advertisement in the national press in Northern Ireland and the Republic of Ireland.
Komisija je v svoji pretekli praksi [32] menila, da bi že trgovinska izpostavljenost, ki presega 10 %, pomenila tveganje za konkurenčnost posamezne industrije.
Therefore, publicising the retroactive scheme will include, amongst others, letters to each aggregates levy business registered in Northern Ireland, including anyone that might have been registered during the relevant period but who has since deregistered.
Vendar Komisija ugotavlja, da podatki za asfalt in pesek ne sledijo istemu trendu ter imajo precej manjšo trgovinsko izpostavljenost.
It will be legislated for at the next feasible Finance Bill after the Commission's decision.
Vendar pesek in asfalt ne sledita istim trendom kot drugi neobdelani ali predelani agregati.
The United Kingdom informed the Commission that work on the draft piece of legislation has already started in April 2014 while already providing the Commission with a specimen of the AGL return form.
Podatki na splošno kažejo zmanjšanje uvoza in izvoza.
It is envisaged that the retroactive scheme could enter into force in April or May 2015.
Vendar se zdi, da se je izvoz peska in asfalta v zadnjih letih podvojil.
It will provide for a 1 year registration period with the DoE from the point at which draft legislation is published, ensuring that DoE has enough time to investigate the relevant quarries.
To seveda vpliva na izračun trgovinske izpostavljenosti.
It will run for 4 years from the point at which legislation is passed (i.e. after Royal Assent to the relevant Finance Bill).
Omeniti je treba, da uvoženi predelani agregati niso bili nikoli obdavčeni z dajatvijo na agregate, kar pomeni, da se je uvoženi asfalt po opustitvi olajšave za dajatev na agregate, ko je severnoirski asfalt postal obdavčen po polni stopnji dajatve na agregate, samodejno močno pocenil.
It will not be limited in terms of the fund's size.
Zato bi lahko navedena razlika v cenah vplivala na trend obsega uvoza.
It will include interest payments within the retrospective reimbursement of the levy.
Poleg tega Komisija ugotavlja, da je trg agregatov za vse vrste neobdelanih agregatov enoten proizvodni trg.
The interest rate would be calculated in accordance with Article 9 of Commission Regulation (EC) No 794/2004 [30].
To dejstvo je posledica zamenljivosti različnih neobdelanih agregatov in ga je potrdil urad za pošteno trgovino v svojem poročilu iz leta 2012 [34], v katerem je proučil trge agregatov (neobdelanih agregatov), cementa in pripravljenih mešanic betona, pri čemer ni razdelil trga agregatov.
It will ensure payments are processed as quickly as possible (the exact period would be dependent upon the time taken by authorities in other Member States to verify the environmental credentials of quarries from which aggregate was imported into Northern Ireland).
Zato Komisija ugotavlja, da različne ravni trgovinske izpostavljenosti peska in asfalta v primerjavi z drugimi vrstami agregatov niso pomembne za njeno oceno, saj se pesek in asfalt obravnavata skupaj, čeprav sta na različnih proizvodnih trgih, in sicer pesek spada v prvo kategorijo agregatov iz drobirja, asfalt pa je predelani agregat, in ker so podatki pod vplivom trendov obsega uvoza, ki so verjetno povezani z asfaltom.
The Commission therefore considers that the United Kingdom have undertaken to establish an appropriate instrument to remedy any discrimination which may have occurred in the past.
Komisija na koncu ugotavlja, da je Združeno kraljestvo zdaj dokazalo, da bistvenega zvišanja stroškov proizvodnje, ki je bilo posledica dajatve na agregate, ni bilo mogoče prenesti na stranke, ne da bi se pomembno zmanjšala prodaja, in da je pogoj za združljivost iz točke 158(c) smernic o pomoči za varstvo okolja iz leta 2008 izpolnjen.
Assessment under the 2001 Environmental Aid Guidelines
Komisija lahko zato sprejme pozitiven sklep glede ocene združljivosti ukrepa s členom 107(3)(c) Pogodbe na podlagi smernic o pomoči za varstvo okolja iz leta 2008.
As indicated in recital 56, the Commission could not positively conclude on its assessment of the AGL relief under the 2001 Environmental Aid Guidelines due to the doubts it had in relation to Article 110 of the Treaty.
SKLEPNE UGOTOVITVE
As the United Kingdom will establish an appropriate instrument to remedy any discrimination stemming from the measure, the Commission can now conclude that the measure is compatible with the internal market on the basis of the 2001 Environmental Aid Guidelines.
Kot je pojasnjeno v uvodni izjavi 40 sklepa o začetku postopka, je Komisija ugotovila, da je Združeno kraljestvo nezakonito izvajalo spremenjeno shemo olajšave za dajatev na agregate na Severnem Irskem in s tem kršilo člen 108(3) Pogodbe.
The Commission notes the comments submitted by BAA in respect of the assessment of the measure in the Opening Decision and the comments from the United Kingdom in this respect.
Vendar je ob upoštevanju zavez glede popravnega ukrepa z učinkom za nazaj, ki jih je sprejelo Združeno kraljestvo, ugotovila, da je spremenjena olajšava za dajatev na agregate skladna s členom 107(3)(c) Pogodbe na podlagi smernic o pomoči za varstvo okolja iz leta 2001 in smernic o pomoči za varstvo okolja iz leta 2008 –
The Commission finds that no new arguments have been brought forward that had not already been taken into account by the Commission and that there are no reasons why its assessment in the Opening Decision should be altered.
SPREJELA NASLEDNJI SKLEP:
Assessment under the 2008 Environmental Aid Guidelines
Člen 1
The Commission assessed in the Opening Decision the compatibility of the measure with the internal market on the basis of the 2008 Environmental Aid Guidelines.
Spremenjena olajšava za dajatev na agregate, ki jo je Združeno kraljestvo izvajalo od 1. aprila 2004 do 30. novembra 2010, je združljiva z notranjim trgom v smislu člena 107(3)(c) Pogodbe o delovanju Evropske unije, če bo Združeno kraljestvo izpolnilo zaveze iz člena 2.
The Commission's assessment was positive in all respects except for the compliance with point 158(c) of the 2008 Environmental Aid Guidelines, i.e. with the necessity criteria which requires that the substantial increase in production costs caused by the AGL could not have been passed on to customers without leading to important sales reductions by the beneficiaries of the AGL relief in Northern Ireland.
Člen 2
In the Opening Decision the Commission pointed out that the United Kingdom had not taken into account properly the impact of the fact that the manufacturers of processed products from aggregates had never paid the full AGL on the average price increases in Northern Ireland as compared to price increases in Great Britain in 2001 and 2002 following the introduction of the AGL.
Da bi se odpravila diskriminacija podjetij, ki so uvažala agregate na Severno Irsko in plačevala polno stopnjo dajatve na agregate brez možnosti uveljavljanja spremenjene olajšave za navedeno dajatev, ki je veljala na Severnem Irskem, organi Združenega kraljestva vzpostavijo mehanizem z učinkom za nazaj za vračilo 80 % skupnega zneska dajatve, ki so jo uvozniki agregatov na Severno Irsko plačevali od 1. aprila 2004 do 30. novembra 2010.
The United Kingdom has now provided an estimate on the impact of such processed products on the data showing that, indeed, the level of the price increases points towards the impossibility to pass on the AGL (see recital 46).
Mehanizem vračila zagotavlja enoletni rok za registracijo pri ministrstvu za okolje Severne Irske (Department of the Environment Northern Ireland), ki začne teči na dan objave zakonodajnega osnutka.
Furthermore, with respect to the demonstration of sales reductions, the Commission noted that United Kingdom had not provided explanations concerning the development of the aggregates markets in Northern Ireland after 2002.
Mehanizem vračila velja štiri leta od datuma začetka njegove veljavnosti.
The data that had been provided showed increase in production as from 2004 to 2007.
Vračilo se uzakoni v prvem možnem finančnem zakonu, sprejetem po sprejetju sklepa Komisije.
As indicated in recitals 47 to 49, data from a representative sample of the aggregates producers in Northern Ireland have been provided, including production trends.
Mehanizem vlačila ni omejen v smislu velikosti sklada in vključuje plačila obresti, pri čemer se obrestna mera izračuna v skladu s členom 9 Uredbe (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe (ES) št. 659/1999.
However, those appear to have followed closely construction trends and were greatly affected by the economic recession starting in 2008 and thus would not be fully relevant in demonstrating sales reductions due to the introduction of the AGL.
Združeno kraljestvo obvesti širšo javnost o mehanizmu vračila, vključno z objavami v nacionalnih časopisih na Severnem Irskem in v Republiki Irski.
The Commission further noted in the Opening Decision that no data had been presented in support of the submission that costs increase affected operators' turnover and reduced their profits.
Člen 3
Despite great difficulties in collecting relevant information, the United Kingdom did provide information in support of that allegation, as described in Sections 2.3.4 to 2.3.7.
Združeno kraljestvo obvesti Komisijo o ukrepih, ki jih je sprejelo za uskladitev s tem sklepom, v enem letu od datuma uradnega obvestila o tem sklepu.
In addition, the United Kingdom provided information showing the high competition which Northern Ireland aggregates producers are facing and their small margins for price increases due to the greater supply of interchangeable products, lack of vertical integration of the market, large number of producers with small market shares (see recitals 34 to 40).
Komisiji pošlje letna poročila o postopku vračila iz člena 2, in sicer od datuma uradnega obvestila o tem sklepu do konca štiriletnega obdobja iz člena 2(2).
The Commission also noted, in the Opening Decision, that the price elasticity of demand data pointed to the fact that the demand would be inelastic.
Člen 4
The United Kingdom has now shown that the respective data referred to the entire United Kingdom and could not be relevant for Northern Ireland alone.
Ta sklep je naslovljen na Združeno kraljestvo Velika Britanija in Severna Irska.
The Commission acknowledges the United Kingdom's explanations that the specific elasticity for the Northern Ireland market cannot be calculated.
V Bruslju, 4. avgusta 2014
The Commission notes that, following BAA's comment that the economic data put forward by the United Kingdom, indicated in recitals 21 to 23 of the Opening Decision are implausible and possibly misleading, the United Kingdom provided further, more detailed data (recital 27) as regards the prices of aggregates in Northern Ireland and in Great Britain.
Za Komisijo
The data shows that the AGL at the full rate would have indeed represented a much higher proportion of the selling price in an already suppressed market.
Podpredsednik
The Commission further considered why it is that the AGL could be passed on to consumers in Great Britain, but not in Northern Ireland.
UL C 245, 24.8.2011, str. 10 s popravkom v UL C 328, 11.11.2011, str. 11.
In this respect, the Commission acknowledges the assessment of the United Kingdom as described in recitals 34 to 40, confirmed by the Office of Fair Trading (OFT) in its report on Aggregates [31] that the Northern Ireland aggregates market is a different geographical market than that of Great Britain and that there may be less leeway for Northern Irish aggregates producers to pass on the full levy to their customers.
Postopna uvedba dajatve na agregate.
The Commission also notes that the scope for price increases in Northern Ireland is also, apparently, limited to a great extent by the higher production costs they face in many areas.
UL C 133, 5.6.2002, str. 11.
The United Kingdom showed that data provided by four of the top five companies within the industry revealed that profit margins are already extremely tight, with many quarries running at a loss for some years, due also to the higher costs with electricity and planning permissions (see recital 25).
UL C 81, 2.4.2005, str. 4.
The Commission notes that, although not spread by years and by type of aggregates, the data provided by the United Kingdom and described in Section 2.3.6, do show that the aggregates industry in Northern Ireland was faced with a high trade exposure, in general exceeding 10 % and reaching even 24,25 %.
Zadeva T-359/04, British Aggregates a.o. proti Komisiji, sodba z dne 9. septembra 2010, ZOdl.
As pointed out by the United Kingdom, due to undeclared imports from Northern Ireland, the trade exposure could possibly even be much higher.
2010, str.
In previous practice [32], the Commission considered that already a trade exposure above 10 % would constitute a risk to the competitiveness of the respective industry.
II-04227.
Moreover, the Commission acknowledged that a high trade exposure in combination with low market shares makes it impossible to pass a substantial extra cost on to consumers [33] without losing sales volumes.
Glej opombo 1.
The Commission however notes that the data for asphalt and sand do not follow that trend and have a much lower trade exposure.
Dajatev na agregate se uporablja za uvožene neobdelane agregate, vendar ne za agregate, ki jih vsebujejo uvoženi predelani proizvodi.
However, sand and asphalt do not follow the same trends as the other virgin or processed aggregates.
Dajatev na agregate je 2. aprila 2008, tj. na dan začetka veljavnosti smernic o pomoči za varstvo okolja iz leta 2008, znašala 1,95 GBP/tono.
In general, the figures show a decrease in imports and exports.
UL C 37, 3.2.2001, str. 3.
However, sand and asphalt imports appear to have doubled in recent years.
Za agregate, pridobljene na Severnem Irskem in poslane v kateri koli namembni kraj v Veliki Britaniji, je veljala polna stopnja dajatve na agregate.
That, of course, affects the calculation of the trade exposure.
Ta je veljala tudi za agregate, pridobljene na Severnem Irskem, ki so se uporabljali pri proizvodnji predelanih proizvodov, poslanih v Veliko Britanijo.
Mention should be made that imported processed aggregates were never liable for the AGL, meaning that after the suspension of the AGL relief, when Northern Irish asphalt became subject to the full AGL, imported asphalt became automatically much cheaper.
To je zagotavljalo, da agregati in predelani proizvodi s Severne Irske niso imeli konkurenčne prednosti na trgu v Veliki Britaniji.
Therefore, the imports trend could have been influenced by that price difference.
Stroški distribucije so odvisni od razdalje prevoza blaga, in sicer stroški prevoza znašajo 0,15–0,20 GBP na tono na miljo, agregati pa se dostavljajo na območju do 10–15 milj (16–24 km) od kamnoloma, odvisno od lokalnih okoliščin.
Moreover, the Commission notes that the aggregates market for all types of virgin aggregates represents a single product market.
Podatki za Severno Irsko iz raziskave Annual Minerals Survey, Department of Enterprise, Trade and Investment Northern Ireland (ministrstvo Severne Irske za podjetništvo, trgovino in naložbe) in podatki za Veliko Britanijo iz zbirke podatkov nacionalnega statističnega urada, zbranih v raziskavi Annual Minerals Raised Survey.