natgillin/translations-raw huggingface dataset:
The Commission doubted, however, whether this difference is sufficient to demonstrate that the tax exemption is justified by principles underpinning the AGL.
Glede na razmeroma nizko ceno skrilavca kot stranskega proizvoda, kadar se proda, da bi se uporabljal kot agregat ([…]–4,4 GBP na tono, vključno s stroški prevoza), je zelo malo verjetno, da bi oprostitev za jalovino, ki nastane pri pridobivanju skrilavca, lahko vplivala na povečano pridobivanje skrilavca v kamnolomih.
It considered the difference from taxed aggregates is justified only if the exemption is limited to the inevitable spoil of the extraction of those substances.
Nikakor pa takšno povečanje novega pridobivanja skrilavca, ki se ne uporablja kot agregat, ne bi bilo v nasprotju s ciljem dajatve na agregate.
The Commission considered this to be the case as the exemption is limited to material that constitutes at 100 % the spoil of the separation process.
Da bi proizvajalci skrilavca lahko uveljavljali oprostitev plačila dajatve na agregate za jalovino, bi morali pokazati, kako se je uporabil skrilavec, ki so ga proizvedli, tj. ali se je tržno izkoriščal, da bi se uporabljal kot agregat.
The Commission doubted the difference in situation with exempted materials as compared with non-exempted materials that occur as the spoil of limestone extraction when the limestone is extracted to produce lime or when compared with the spoil of the extraction of rock to produce cut stone with one or more flat surfaces.
AGREGATI, KI SO PRETEŽNO IZ JALOVINE ALI ODPADKOV ALI STRANSKIH PROIZVODOV, KI SO NASTALI PRI KATEREM KOLI INDUSTRIJSKEM POSTOPKU ZGOREVANJA ALI TALJENJU ALI RAFINIRANJU KOVINE, ALI SO DEL ČESAR KOLI S TAKŠNO SESTAVO (ČLEN 17(4)(c)(i) IN (ii))
In addition, the Commission wondered whether the exemption can be justified in the light of the objective assigned to the AGL if, for instance, slate and shale or any of the other substances listed in Section 18(3) would be extracted to be used as aggregates.
Organi Združenega kraljestva so pred sprejetjem sklepa o začetku postopka navedli, da je glavni namen zadevnih industrijskih postopkov (npr. proizvodnja električne energije na premog, taljenje železove rude za proizvodnjo jekla) proizvodnja proizvoda, ki se ne uporablja kot agregat.
The Commission received extensive comments from interested parties which are presented in the relevant sections in relation to the exemptions for coal, lignite, slate or shale.
Zadevna jalovina, odpadki in stranski proizvodi so na primer industrijska žlindra (žlindra iz plavžev, jeklena žlindra iz kisikovih konverterjev, jeklena žlindra iz elektroobločnih peči in pepel pri zgorevanju).
The UK authorities maintain that the exemptions from the AGL distinguish between waste materials that arise as the by-product of the extraction of a non-aggregate mineral (such as waste from china and ball clay extraction), which are exempt, and waste materials that are the by-product of the extraction of aggregate (such as waste from limestone), which remain subject to the tax.
Namen oprostitve je spodbuditi njihovo uporabo namesto njihovega odlaganja na odlagališčih odpadkov (preusmeritev povpraševanja).
As regards spoil from coal extraction, the UK authorities maintain that the negligible price of shale and colliery spoil show that there is little to incentivise extracting additional coal in order to obtain extra by-product, whether or not that by-product is exempt from the levy.
Oba ukrepa izboljšujeta podobo krajine in zmanjšujeta potrebo po pridobivanju neobdelanih agregatov v kamnolomih.
According to the UK authorities, the exemption for waste arising from slate quarrying does not lead to more slate extraction for the purpose of obtaining slate chippings, in particular because slate production already produces large quantities of waste slate chippings, only about 10 % of which is currently used as aggregate and because it would not be economically feasible to operate the quarry for such purposes.
Komisija je dvomila, ali bi bila uporaba oprostitve za materiale, ki so pretežno (tj. več kot 50-odstotno) iz jalovine ali odpadkov ali stranskih proizvodov, ki nastanejo pri katerem koli industrijskem postopku zgorevanja ali taljenju ali rafiniranju kovine, še vedno v skladu z naravo in logiko dajatve na agregate.
The UK authorities maintain that the distinction between slate waste on the one hand and cut stone and limestone waste on the other hand stems from the objective of discouraging the additional fresh extraction of limestone for aggregate use while not discouraging the production of non-aggregate material.
V zvezi s tem je prejela več pripomb zainteresiranih strani.
Even where limestone is being extracted for non-aggregate purposes or rock is being extracted to produce cut stone, the spoil which is created is at the same time deliberately being extracted for use as aggregate and is well-suited for that use.
Združenje Mineral Products Association se strinja s sklepnimi ugotovitvami Komisije iz sklepa o začetku postopka, da ti materiali niso v enakem pravnem in dejanskem položaju kot obdavčeni material.
The quarrying generates high quality aggregates which would still be extracted for sale on their own, even if there were no local demand for lime or cut stone.
Utemeljitev je jasna za materiale, ki so v celoti iz jalovine ali odpadkov.
The same is apparently not true as regards to spoil from slate, shale, coal, lignite, clay and the substance mentioned in Section 18(3).
Vendar bi bila oprostitev za materiale, ki so pretežno iz jalovine ali odpadkov, upravičena le, če bi bila majhna količina ostankov drugega materiala zmešana z oproščenim materialom.
The UK authorities maintain that, there is no evidence that any quarry deliberately extracts slate, shale, coal, lignite, clay or the Section 18(3) substances specifically in order to obtain the spoil for use as aggregate.
Pripombe združenja QPANI, prejete 8. januarja 2014
Also, according to the UK authorities, the exemption does not encourage additional quarrying in order to obtain spoil for use as exempt aggregates.
Po navedbah združenja QPANI se na trg agregatov dobavljajo velike količine materialov, ki so stranski proizvod industrijskih postopkov zgorevanja ali taljenja ali rafiniranja kovine, kot so železna in jeklena žlindra ter ogorki iz sežigalnic.
However, according to the UK authorities, exempting spoil from the extraction of limestone (whether or not it is to be used for a non-aggregate purpose such as lime) and of rock for cut stone would be likely to encourage additional quarrying in order to obtain spoil for use as an exempt aggregate.
Združenje podpira ugotovitev iz uvodne izjave 124, da ti materiali „ob upoštevanju cilja dajatve na agregate niso v enakem pravnem in dejanskem položaju kot obdavčeni material“.
That is because the spoil consists of the same substance as the principal quarried material, is relatively close in value to the price of the principal material, and is suitable for use as a high quality aggregate material.
Obstaja jasna utemeljitev za oprostitev plačila dajatve na agregate za materiale, ki so „v celoti“ jalovina ali odpadki ali stranski proizvodi teh postopkov in se tržno izkoriščajo.
To exempt such materials from the tax would be likely to encourage additional quarrying and would defy the AGL's environmental logic.
Združenje BAA je predložilo dopis kamnoloma Hart, ki proizvaja kmetijsko apno, iz katerega so razvidne težave, ki jih je kamnolom imel, ker so morali njegovi sekundarni proizvodi konkurirati agregatom iz žlindre iz bližnjih jeklarn.
The UK authorities maintain that they considered at some point introducing an exemption for waste from primary aggregates production or from the production of the higher quality aggregates.
Agregati, ki jih proizvaja kamnolom, so oproščeni plačila dajatve, čeprav je vpliv jeklarn na okolje precej večji kot vpliv kamnoloma Hart.
However, the consultation with the industry showed that this would not be feasible as the range of quarries' products varies significantly and what some quarries consider high grade aggregates would be the waste produced by other quarries.
Dajatev na agregate je kamnolomu Hart domnevno preprečila konkuriranje na trgu agregatov.
The UK authorities maintain that apart from the significant risk of tax avoidance, providing an exemption for ‘waste’ arising from aggregate quarrying would therefore also be contrary to the logic and overarching environmental goal of the AGL.
Po navedbah združenja BAA kamnolom proda vse apno, ki ga proizvede, količina agregatov, ki se proizvedejo kot stranski proizvod, glede na skupno proizvodnjo pa se ne spreminja, ni je mogoče zmanjšati ali povečati.
It would, in effect, serve to reduce the relative price of lower grade aggregates, thereby increasing demand and potentially leading to an increase in aggregate quarrying (and associated environmental damage) at the sites concerned.
Zato ni velikih odlagališč neprodanih agregatov, ki bi nastala med veljavnostjo dajatve na agregate.
According to the UK authorities, a slate quarry would produce high quality architectural products selling for in excess of GBP 200 per tonne.
Kamnolom svoje proizvodnje apna domnevno ne more povečati, da bi zadostil izvoznemu povpraševanju, in sicer zaradi neprodanih stranskih proizvodov.
Around 5 % of the slate extracted is suitable for this purpose due to the geological formation of the slate, and so a large amount of waste slate is produced.
Dodatne informacije, ki jih je poslal Richard Bird iz združenja BAA, prejete 10. februarja 2014
This waste slate is suitable for sale for some aggregate purposes, and a small proportion of the waste created is sold for between GBP 2 and GBP 8 per tonne, with the remainder piled in heaps.
Richard Bird trdi, da agregat iz žlindre ni odpadni proizvod jeklarske industrije, ampak stranski proizvod, ki se lahko uporablja kot agregat.
The UK authorities maintain that the cost of producing any tonne of product for use as an aggregate is higher than a typical drill and blast aggregates operation which the limestone or granite quarries could operate since slate is being taken from various processes and handled many times before being crushed.
V zvezi z žlindro je predložil informacije iz končnega poročila komisije Združenega kraljestva za konkurenco o trgih agregatov in cementa v Združenem kraljestvu.
The marketing strategy is to maximise the value of the resource at its disposal, increasing the yield of high value material.
Po navedbah Richarda Birda se lahko žlindra zmelje v aditiv ali nadomestek za navadni portlandski cement, s čimer postane pomemben izdelek za agregat najvišje kakovosti.
The Commission already concluded in recital 366 above that since it has been evidenced that shale has been deliberately extracted for use as aggregate at least by one quarry, its exemption under Section 17(4)(a) of the Finance Act 2001 is not justified by the principles underpinning the AGL.
Pripombe organov Združenega kraljestva
The Commission has also already established above in recitals 205, 333, 367 and 368 that coal, lignite, slate and the substances listed in Section 18(3) cannot or are not freshly extracted for use of aggregate and thus are not in the same legal and factual situation as taxed materials.
Organi Združenega kraljestva menijo, da se oprostitev nanaša na kemikalije, dodane materialom, ki nastanejo pri katerem koli industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine, da se lahko uporabijo kot agregati.
In addition, the Commission assessed the difference between these exemptions and spoil of limestone extraction when the limestone is extracted to produce lime or when compared with the spoil of the extraction of rock to produce cut stone with one or more flat surfaces in the context of establishing the underpinning principles of the AGL as detailed in recitals 149 to 158.
Po navedbah organov Združenega kraljestva stranski proizvod industrijskih postopkov zgorevanja iz različnih razlogov ni vedno primerne kakovosti ali pa sam po sebi ne zadošča, da bi se uporabljal kot agregat.
As regards spoil of slate extraction, which could be used as aggregate and also consist of slate, the Commission notes that no fresh slate quarrying would take place deliberately for obtaining these products due to their low value (see recitals 226 and 237-240).
Če se mu doda dodatni material, se lahko izboljša njegova primernost za takšno uporabo.
Spoil from slate extraction achieves a selling price between GBP […] and GBP […] per tonne.
Pri proizvodnji nerjavnega jekla na primer pri hlajenju nastane dikalcijev silikat.
High quality architectural slate products appear to have a selling price starting from GBP 200 per tonne and rising to above GBP 1000 per tonne.
S to snovjo se žlindra (imenovana žlindra AOD [80]) spremeni v prah, zaradi česar nastane težava s prašenjem, kot takšna pa ni primerna, da bi se uporabljala kot agregat v gradbeništvu ali kako drugače.
Only a small part of the spoil from slate extraction can actually find a market and is sold even with the exemption from the AGL.
Če proizvajalec jekla staljeni žlindri po taljenju v peči doda kemični brezvodni natrijev tetraborat (boraks), bo kemikalija stabilizirala žlindro.
Moreover, slate extraction is an extremely costly process for which more costs are incurred than in the case of regular quarrying.
Z dodajanjem kemikalije se reši težava s prašenjem, rezultat pa je stabilizirana žlindra, ki tvori kristalinični, kamnini podoben material, iz katerega se lahko nato pridobi kovina ter se zdrobi, preseje in izpostavi vremenskim vplivom, nato pa je primeren za nekatere uporabe kot agregat, npr. pri pripravi asfaltnih materialov.
According to the UK authorities the cost of producing slate spoil amounts to GBP 5,7 to GBP 6,5 per tonne (recital 263).
Po mnenju organov Združenega kraljestva oprostitev zaradi dodajanja kemikalije stranskemu proizvodu industrijskega postopka izgorevanja ni neskladna s ciljem dajatve, saj dobljeni material ni obdavčljiv agregat.
This demonstrates that it does not make economic sense to deliberately extract slate solely to benefit from the exempted spoil of its extraction.
Ocena Komisije
Thus this exemption is unlikely to increase the fresh extraction.
Komisija je že v uvodni izjavi 124 sklepa o začetku postopka ugotovila, da agregati, ki so v celoti iz jalovine ali odpadkov ali stranskih proizvodov, ki so nastali pri katerem koli industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine, ali so del česar koli s takšno sestavo (v nadaljnjem besedilu: stranski proizvodi, ki so nastali pri industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine), ob upoštevanju cilja dajatve na agregate niso v enakem pravnem in dejanskem položaju kot obdavčeni materiali.
In accordance with the typical revenue of slate quarries, the specialised architectural products, although only 5 % of production, bring revenues to the quarries that are 2,54 to 3,52 times higher than the revenues brought by slate spoil (see recital 263).
Organi Združenega kraljestva in združenje Mineral Products Association so dokazali, da agregati, ki so pretežno iz stranskih proizvodov, ki so nastali pri industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine, ob upoštevanju cilja dajatve na agregate niso v enakem pravnem in dejanskem položaju kot obdavčeni materiali.
Given that spoil from slate extraction can and is used as aggregates it could be considered in a comparable factual and legal situation as other taxed materials.
Dejansko je Komisija prejela predložitve, iz katerih je razvidno, da imajo stranski proizvodi, ki so nastali pri industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine, kot agregati visoko vrednost in različne uporabe.
The Commission therefore concludes that the exemption from the AGL for spoil from slate extraction represents, first, an exemption for spoil from extraction of a material which is not freshly extracted for aggregates use, and, second, does not lead to any additional fresh quarrying of materials, but can increase the use as aggregates of a material that would otherwise be discarded or tipped as waste.
Združenje BAA je predložilo primer kamnoloma apnenca, ki proizvaja zlasti kmetijsko apno, vendar na trgu svojih stranskih proizvodov, tj. agregatov iz apnenca, konkurira stranskim proizvodom, ki so nastali pri industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine.
Thus this exemption is justified by the ‘shift of demand’ objective of the AGL.
Iz tega je razvidno, da je oprostitev stranskih proizvodov, ki so nastali pri industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine, toliko bolj upravičena, saj neizogibni stranski proizvod, kot je ta, dejansko nadomešča druge na novo pridobljene agregate, kot so agregati iz apnenca.
The same applies for spoil of coal, lignite and of the substances in Section 18(3) of the Finance Act 2001 which are either not aggregates or not extracted for aggregates use.
Komisija je v uvodnih izjavah 151–158 že ocenila razliko med stranskimi proizvodi, ki nastanejo pri pridobivanju apnenca za proizvodnjo kmetijskega apna, in oproščenimi stranskimi proizvodi, ki nastanejo pri proizvodnji materialov, ki niso agregati.
Firstly, the extraction of lignite does generate spoil.
Združenje BAA trdi, da stranski proizvodi, ki so nastali pri industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine, ne bi smeli imeti koristi od oprostitve na podlagi dajatve na agregate, saj je vpliv jeklarn na okolje precej večji kot vpliv pridobivanja agregatov.
In accordance with the information from the UK authorities, lignite is itself a by-product of ball clay extraction in Devon.
To morda drži.
Lignite deposits in Northern Ireland are not exploited.
Vendar jeklarstvo ni povezano z dajatvijo na agregate.
Secondly, as submitted by interested parties and by the UK authorities, spoil from coal extraction, which can include shale, are either not suitable for aggregates use, for example, fireclay, or are generally tipped and consolidated.
Oprostitev za stranske proizvode, ki so nastali pri industrijskem postopku zgorevanja ali pri taljenju ali rafiniranju kovine, je namenjena zgolj prodaji teh proizvodov kot agregatov, da lahko nadomestijo novo pridobivanje materiala, ki bi se uporabljal kot agregat.
Some spoil or waste from coal extraction is suitable for use as aggregates and it can, thus, replace freshly extracted aggregates.
Komisija zato meni, da prejete pripombe niso razlog, zaradi katerega bi odstopila od svoje prvotne ocene v sklepu o začetku postopka (uvodna izjava 124).
Pricing information as regards the price of coal (GBP 50) versus the price for which coal spoil sells (GBP 1 to 2), when there is demand for such products, shows that the exemption for spoil of coal cannot lead to more extraction of coal just for obtaining the exempted materials.
Organi Združenega kraljestva so v zvezi z oprostitvijo, ki zajema tudi material, ki je pretežno, vendar ne v celoti stranski proizvod industrijskega postopka zgorevanja ali taljenja/rafiniranja kovine, pojasnili, da so včasih potrebne dodatne kemikalije za stabilizacijo materiala, da je ta nato primeren, da se uporablja kot agregat.
The exemption from the AGL for spoil of coal extraction helps achieve the environmental scope of the AGL.
Komisija ugotavlja, da so v direktivi o odpadkih iz ekstraktivnih dejavnosti (Direktiva 2006/21/ES Evropskega parlamenta in Sveta) [81] v členu 3(3) „inertni odpadki“ opisani kot odpadki, ki se fizikalno, kemično ali biološko bistveno ne spreminjajo in zato ne pomenijo tveganja onesnaženja.
Thirdly, as explained in Section 5.6.2, the substances listed in Section 18(3) of the Finance Act 2001 are not deliberately extracted for aggregates use as the majority of them are not aggregates or are not suitable for use as aggregates.
Primer, ki so ga predložili organi Združenega kraljestva (v uvodni izjavi 469) in ki se nanaša na uporabo „boraksa“, bi bilo mogoče razlagati, kot da se nanaša na primer dodatne kemikalije, ki bi lahko povečala tveganje onesnaženja, odvisno od uporabljene količine, koncentracije in zadevnih območij (tla, vodno telo itd.).
The only substances suitable for lightweight aggregates are perlite, pumice and vermiculite which are not extracted in the United Kingdom.
Vendar uporaba boraksa ne spada na področje uporabe tega sklepa.
Moreover, the UK authorities have shown that the substances listed in Section 18(3) of the Finance Act 2001 either do not generate spoil that could be used as aggregates, are themselves a spoil of the extraction of something else, or are no longer extracted.
Združenje Mineral Products Association je predlagalo, da bi morala biti v primerih, ko se materiali mešajo z materiali, ki so obdavčeni z dajatvijo, davčna obveznost sorazmerna s količino obdavčljivega materiala v mešanici.
Therefore, the exemption for the spoil of the substances listed in Section 18(3) of the Finance Act 2001, if any, cannot lead to more extraction of the main material so that the exempted aggregate product is obtained.
Glede na zasnovo dajatve na agregate to že drži.
Therefore, the Commission can now conclude that the exemption of aggregates consisting wholly of the spoil from any process by which coal, lignite or slate has been separated from other rock after being extracted or won with that other rock or of the spoil from any process where the substances in Section 18(3) have been separated from other rock after extraction or won with that other rock is in a different factual and legal situation than materials taxed under the AGL in light of the objective of the AGL.
Za material, ki je agregat in se je „mešal z drugim materialom, razen z vodo“, se šteje, da se tržno izkorišča, kot tak pa bi že bil obdavčen z dajatvijo (člen 19(1)(d) zakona o financah iz leta 2001).
Spoil of shale extraction when the shale is deliberately extracted for aggregates use is comparable with spoil from the extraction of any other taxed material (for instance limestone, granite and gritstone).
Komisija zato ugotavlja, da oprostitev na podlagi člena 17(4)(c)(i) in (ii) zakona o financah iz leta 2001 spada med načela, na katerih temelji dajatev na agregate, in ne pomeni selektivne prednosti.
The Commission notes that it has received very little information as regards the cost of shale extraction and the price which shale achieves when it is extracted as a primary product of a quarry.
OPROSTITEV ZA MATERIAL, KI JE V CELOTI ALI PRETEŽNO IZ GLINE (ČLEN 17(4)(f))
It has received some pricing information for shale that is used for brick-making, shale as by-product of another material or shale together with clay.
Kar zadeva glino, so organi Združenega kraljestva pred sprejetjem sklepa o začetku postopka pojasnili, da glina zaradi svoje prožnosti običajno ne šteje za kamnino.
However, the fact that a deliberate extraction of shale for aggregates use takes place (see recitals 350 and 351) sheds doubt on the achievement of the environmental purpose of the AGL by such exemption as also found by the General Court [78].
Oprostitev to pojasnjuje ter se izogne potrebi po opredelitvi in zaračunanju dajatve na agregate za kateri koli pesek ali kamen, ki se v naravi pojavlja skupaj z glino.
The spoil of any process by which the shale has been separated from other rock can be still used as aggregates.
Vendar je Komisija ugotovila, da v geološkem smislu glina šteje za kamnino in da se lahko uporablja kot agregat [82].
The possibility to sell spoil from the extraction of shale for aggregates use exempted from AGL gives an extra leverage to shale producers and can, potentially, encourage fresh extraction of the shale as pointed by the General Court [79].
Zato ji za primere, v katerih se je material, ki je v celoti ali pretežno iz gline, pridobil zato, da bi se uporabljal kot agregat, ni bilo jasno, kako bi lahko bila oprostitev utemeljena na podlagi načel običajne obdavčitve oziroma v kolikšni meri se lahko šteje, da je ob upoštevanju cilja dajatve na agregate v drugačnem položaju kot obdavčeni materiali.
As the main product, shale appears in some instances to be deliberately extracted for aggregates use.
Komisija je od združenja BAA prejela naslednje pripombe.