natgillin/translations-raw huggingface dataset:
Therefore, imposition of the AGL at GBP 2 per tonne would […] costs.
V imeniku rudnikov in kamnolomov iz leta 2010, ki ga je pripravil organ British Geological Survey, je za kamnolom Beam navedeno, da proizvaja „karbonski peščenjak formacije Bude“ (Bude Formation).
It would then be cheaper for the colliery shale to be sent for disposal in the tip.
Ne strinjajo se, da je tako kamnolom Vyse dokaz, da se skrilavec namensko proizvaja, da bi se uporabljal kot agregat.
The UK authorities maintain that the logic for exempting shale is that the vast majority of shale is not used as aggregate.
Kar zadeva skrilavec, organi HMRC po navedbah organov Združenega kraljestva uporabljajo merilo, kakor je opisano v poročilu, ki določa, da se mora ta material „zlahka razcepiti (z žepnim nožkom) na milimeter debele kosmiče“.
Indeed, most shale is generally unsuitable for use as aggregate.
Material, ki razpade na majhne, centimeter velike kose (in je torej primernejši za to, da se uporablja kot agregat), je razvrščen kot mikritni apnenec in je obdavčen.
The high-quality use of shale is for brick-making which is ceramic process and, thus, exempt from the AGL.
Združenje BAA v svoji predložitvi trdi, da več kamnolomov material, razvrščen kot skrilavec, pridobiva le zaradi davka in ga prodaja za agregat.
Any by-products from shale extracted for use in brick-making would therefore be a by-product of a material extracted for non-aggregate use.
Organi Združenega kraljestva so pokazali, da bi organi HMRC zadevo raziskali kot morebitno davčno goljufijo, če bi obstajal kakršen koli trden dokaz za takšen napačen opis kamnin kot skrilavca zaradi uveljavljanja oprostitve plačila dajatve na agregate.
The UK authorities claim that shale is part of the same family of rocks as clay.
Po navedbah organov Združenega kraljestva vse dejavnosti obdavčitve, ki jih izvajajo organi HMRC, temeljijo na tveganju.
Clays range from soft and plastic to hard mudstones.
To pomeni, da se ne preverijo vsa podjetja, evidentirana pri organih HMRC, razen če ne obstaja razlog za preiskavo davčnih napovedi, ki jih predložijo organom HMRC.
Their physical and chemical properties and mineralogical composition determine their most appropriate use.
Organi Združenega kraljestva se zavedajo tveganja, da kamnolomi izkoristijo oprostitve plačila dajatve na agregate z napačnim opisom materialov, ki jih proizvajajo.
Depending on the degree of fissility [66] it can be difficult to distinguish between shale and clay, at one end of the spectrum, and between shale and slate, at the other.
Organi HMRC s preverjanji zagotavljajo pravilno uporabo dajatve na agregate in preiskujejo primere, v katerih obstajajo dokazi o napačnem opisu materialov.
The UK authorities maintain that shale is closely associated with clay extraction and also arises in coal mining.
Organi Združenega kraljestva so pregledali zaupne davčne evidence in javne informacije v zvezi s kamnolomi, za katere je združenje BAA navedlo, da proizvajajo glino in skrilavec le zato, da bi se uporabljala kot agregat, ali kamnolomi, ki so svoje proizvode napačno označili kot skrilavec, da bi imeli korist od oprostitev plačila dajatve.
Like clay, shale can be used in the manufacture of facing, paving and engineering bricks (90 % of demand for brick clay is for use in the manufacture of facing bricks for the domestic housing market), tiles for roofing and cladding, and vitrified pipes for drainage and sewerage.
Rezultate pregleda v zvezi s posameznim kamnolomom so predložili Komisiji.
Large tonnages are used in the manufacture of cement.
Pregled je pokazal, da so v zvezi z enim kamnolomom morda povezana nekatera vprašanja glede izvrševanja, in organi Združenega kraljestva so se zavezali, da bodo zadevo preiskali.
Other uses include lining and capping landfill sites, lining ponds and canals, as landscaping material, in the manufacture of lightweight aggregate for block making and for general construction fill.
Kar zadeva večino kamnolomov, za katere je bilo ugotovljeno, da delujejo ali so delovali, ni nič kazalo na to, da bi skrilavec ali glino pridobivali izključno zato, da bi se uporabljala kot agregat.
The UK authorities maintain that shale can be used as low quality aggregate, most commonly to fill space and provide bulk underneath the surface of roads.
Vendar je iz informacij, predloženih Komisiji, razvidno, da ima vsaj štiri ali pet [68] kamnolomov korist od oprostitve plačila dajatve, čeprav je njihov glavni proizvod obdelani kamen, poleg kamna pa pridobivajo še skrilavec.
Some shale is also suitable for the manufacture of lightweight aggregate, but only after it has undergone a manufacturing process which involves subjecting the materials to high temperatures.
Premog
In some circumstances, geological conditions (pressure and heat) have resulted in the formation of harder shales which when crushed form more blocky granules which can be suitable for some low-grade aggregate applications such as construction fill.
Po navedbah organov Združenega kraljestva je premog gorljiva sedimentna kamnina.
According to the UK authorities, as shale and clay are geologically similar, they are grouped together in United Kingdom national statistics.
Britanski premog ima visoko vsebnost žvepla in se uporablja skoraj izključno v postajah za proizvodnjo električne energije na premog, ki so opremljene za razžveplanje dimnih plinov, čeprav se deloma uporablja tudi v gospodinjstvih.
In 2000, of 10838000 tonnes of clay and shale sold in the United Kingdom, 7880000 tonnes were used for bricks, pipes and tiles, with 2958000 tonnes of clay and shale sold for other uses.
Ves koksni premog (ki se uporablja v plavžih pri proizvodnji jekla) se trenutno uvaža.
In 2012, of 5497000 tonnes of clay and shale sold in Great Britain, 3569000 tonnes were used for bricks, pipes and tiles.
Premog ni primeren, da bi se uporabljal kot agregat.
The UK authorities contend that since the extraction of clay and shale halved between 2000 and 2012 and that the sales of clay and shale for other purposes than for bricks, pipes and tiles were 35 % lower in 2012 than in 2002, it is unlikely that the introduction of the levy increased the extraction of shale specifically for use as aggregate.
Po navedbah organov Združenega kraljestva se pri pridobivanju premoga s površinskim kopom krovnina [69] in plasti med premogovnimi sloji posamično dvignejo s premogovnih slojev in ognjevarne gline, ki leži neposredno pod nekaterimi premogovnimi sloji.
The UK authorities maintain that waste shale which arises during coal extraction is an unintended and undesirable by-product.
Ognjevarna glina, ki je stranski proizvod pri pridobivanju premoga, se pridobiva ločeno in prodaja po približno 10-odstotni ceni premoga, zlasti kot barvilo v postopku izdelave opeke.
It is generally only suitable as a basic fill in road construction or for flood embankments and is sold for a negligible price as a result.
V vseh primerih se krovnina, zemlja med sloji in morebitni ostanki po predelavi mineralov (na primer zaradi odstranjevanja visoke vsebnosti pepela ali drugih nečistoč) po kopanju v vmesnem prostoru nadomestijo.
The waste-product is generally tipped in consolidated waste piles or used as additional fill material if there is an adjacent surface mine.
Organi Združenega kraljestva trdijo, da vsi podzemni rudniki premog predelajo v obratih za ločevanje snovi različne gostote.
While the coal itself sells for approximately GBP 50 per tonne, the shale is usually sold for a very low price, on average no more than GBP 1 to 2 per tonne, if demand arises close to the extraction site.
Odpadki, ki nastanejo pri postopku, se običajno zavržejo in utrdijo.
The production costs are estimated to amount to between GBP 0,50 and GBP 2 per tonne.
Nekdanja odlagališča odpadkov so na splošno urejena in prekrita z rastlinjem, da se zmanjša njihov vizualni učinek.
On occasion, the shale will even be given away for free so long as the purchasers transport it away themselves.
Če je blizu površinski kop premoga in/ali drugih mineralov, se odpadki včasih uporabijo kot dodatni material za nasutje, s katerim se zapolnijo navedene luknje.
The same is true of other colliery spoil, which is generally only used as a low-grade aggregate where demand arises close to its extraction site.
Po navedbah organov Združenega kraljestva se lahko določen delež jalovine ali odpadkov, ki nastanejo pri proizvodnji premoga, uporabi kot agregat slabše kakovosti, na primer kot material za nasutje ali protipoplavne nasipe.
They claim that, since such shale has not been extracted for the purposes of commercially exploiting it as aggregate, and reduces demand for freshly extracted aggregate, its exemption would be in line with the environmental objective and the nature and logic of the AGL.
Po mnenju organov Združenega kraljestva ni dokazov, da bi kateri koli kamnolom v Združenem kraljestvu premog pridobival le zaradi pridobivanja agregata.
The UK authorities maintain that clay and shale are treated as one category by the BGS and by the United Kingdom Minerals Yearbook, the United Kingdom's annual collection of data.
Trdijo, da je dajatev na agregate zasnovana tako, da material, ki je v celoti iz jalovine, nastale pri kopanju premoga, ni obdavčen.
Their average selling price, according to the Office for National Statistics, ranges between GBP 2,52 and GBP 2,88 per tonne.
Čiste plasti agregatov, ki se pridobijo pri kopanju premoga, so obdavčene z dajatvijo na agregate.
In 2012 the prices ranged between GBP 3,34 to 4,44 per tonne.
Lignit
The UK authorities provided information as regards a quarry that produces gritstone used in the production of asphalts for road surfacing.
Po navedbah organov Združenega kraljestva je lignit vmesni material med šoto in premogom.
It also produces and sells shale which is interbedded within the layers of gritstone.
Edino večje nahajališče lignita v Združenem kraljestvu je v Devonu, kjer je stranski proizvod pri pridobivanju grudaste ilovice.
The quarry estimated that the production cost for its shale products to be GBP 6,31 per tonne.
Manjše količine se prodajajo za uporabo v vrtnarstvu.
As regards shale used for ceramic processes the UK authorities provided information supplied by the British Ceramic Confederation (‘BCC’), the trade association for the UK ceramic manufacturing industry.
Velika nahajališča so tudi na Severnem Irskem, vendar tam zaradi znatnega lokalnega nasprotovanja proizvodnji ni komercialne proizvodnje lignita.
They note that there is considerable variability in the production costs for shale, depending on a number of factors.
Lignit ni primeren, da bi se uporabljal kot agregat, zlasti zaradi velike vsebnosti vlage in hlapnih snovi.
They estimate a general range of GBP […]-[…] per tonne for the cost of extraction.
Ocena Komisije
The BCC estimate that the sale price of shale for use as aggregates would be GBP […] to GBP […] per tonne.
Čeprav je glinasti skrilavec agregat v smislu člena 17(1) zakona iz leta 2001, je iz predložitev organov Združenega kraljestva in zainteresirane strani razvidno, da se pridobiva zaradi arhitekturnih in dimenzioniranih proizvodov, ki se prodajajo po precej višjih cenah kot material, ki se prodaja, da bi se uporabljal kot agregat.
They observe that shale may be sold at a loss to expose good quality brick-making materials from beneath the shale deposit in question.
Izkoriščanje kamnolomov le zaradi pridobivanja glinastega skrilavca, da bi se uporabljal kot agregat, ki zaradi svojih lastnosti večinoma niso primerni, da bi se uporabljali kot vrhunski agregati, ampak se uporabljajo kot agregati slabše kakovosti, ne bi bilo ekonomsko smiselno.
The BCC further note that most brick production occurs at sites associated with quarries, hence the material is not priced.
Poleg tega so metode pridobivanja precej dražje od običajnih metod pridobivanja agregatov, zato ne bi bilo ekonomsko logično, da bi se agregati tako drago proizvajali.
However, they estimate a cost — if sold to a third party — of GBP […] to GBP […] per tonne, plus delivery costs.
Stroški proizvodnje agregatov iz glinastega skrilavca na primer znašajo 5,7–6,5 GBP na tono, prodajajo pa se po največ 6,42 GBP na tono.
They observe that the sale price of shale would be lower than for high quality clays.
Material, ki se uporablja kot visokokakovostni glinasti skrilavec, ima zaradi načina pridobivanja obdelano površino;
As regards the exemption for materials consisting mainly of coal, lignite, slate and shale, the UK authorities show that as naturally occurring minerals do not have 100 % purity the exemption is necessary.
težke plošče iz glinastega skrilavca se režejo proti smeri zrn na določene velikosti z žago, po čemer imajo tudi vsaj eno površino, ki se cepi vzdolž naravne ploskve v kamnini z dletom in kladivom.
The UK authorities consider that shale is not being quarried exclusively for use as aggregate and had investigated the initial claims made by the BAA in this regard with the occasion of the proceedings in front of Union courts.
V takem primeru bi se na glinastem skrilavcu izvedel oproščeni postopek v skladu s členom 18(2)(a) zakona o financah iz leta 2001, zaradi česar bi imel korist od davčne olajšave v skladu s členom 30.
The UK authorities maintain that they found that shale continues to be produced as a by-product of other extraction activities, in particular clay, coal and limestone.
Združenje BAA in več zainteresiranih strani je trdilo, da se v primeru miznih plošč, kamna za suhi zid in kamna za oblogo cestišč glinasti skrilavec uporablja kot agregat in da bi bilo treba kamnolome, ki takšne proizvode proizvajajo kot primarne proizvode, obdavčiti.
The UK authorities contend that none of the documents put forward by the BAA before the Union courts or the Commission, prior to the adoption of the Opening Decision, showed that there would be quarries exploiting shale and clay primarily for use as aggregate.
Glavna utemeljitev je, da se struktura proizvodov zadevnih kamnolomov ne razlikuje od strukture proizvodov kamnolomov kamnin (kot je granit ali peščenjak), ki bi prav tako prednostno proizvajali kamen za suhi zid, nato pa sekundarne agregate slabše kakovosti.
The UK authorities were asked by the Commission to provide information as regards the products of four quarries mentioned in an interested party submission as being exempt quarries that won contracts solely because of such exemption and that provide the same type of products as their taxed quarry could have.
Pri glinastem skrilavcu je v nasprotju s pridobivanjem drugih agregatov, kot je apnenec, očitno potrebno pridobivanje v globini, zaradi česar je v primerjavi s stroški običajnega kopanja njegovo pridobivanje drago.
One of the quarries is mentioned to have received permission to exploit shale.
Organi Združenega kraljestva in zainteresirane strani so pokazali, da je pomembna razlika med kamnolomi običajnih agregatov (kot so granit, peščenjaki in apnenec) in kamnolomi glinastega skrilavca, zato je njihova različna obravnava popolnoma upravičena.
The UK authorities found that all four quarries had been registered for the payment of the AGL and have been doing so since its introduction in 2002.
Združenje BAA in več zainteresiranih strani trdi, da nekateri kamnolomi glinastega skrilavca ne proizvajajo specializiranih arhitekturnih proizvodov, ampak glinasti skrilavec namensko izkoriščajo, da se uporablja kot agregat.
The quarries appear to sell [67] quarried stone, sand, gravel, aggregate including recycled products and concrete products, hard stone aggregate, aggregates and filler, building products, decorative aggregates and sandstone flags, and, respectively, sand, gravel and other aggregates.
Poleg tega naj bi obstajali kamnolomi, ki trdijo, da bi morali biti oproščeni plačevanja dajatve, ker proizvajajo glinasti skrilavec, vendar material, ki ga proizvajajo, dejansko nima ustreznega skrilavega klivaža ali pa je bil napačno označen.
No indication was found that any of the quarries benefited from an exemption for shale.
Komisija v zvezi s tem najprej ugotavlja, da po navedbah organov Združenega kraljestva nič ne kaže na to, da bi kateri koli kamnolom glinasti skrilavec namensko pridobival, da bi se uporabljal kot agregat.
The UK authorities have also considered eight quarries mentioned in the BGS database as quarries deliberately extracting shale for aggregates use.
Ob pomanjkanju jasnih dokazov o nasprotnem se od organov Združenega kraljestva ni moglo pričakovati, da bodo dokazali negativno dejstvo, tj. da noben kamnolom glinastega skrilavca ne pridobiva namensko, da bi se uporabljal kot agregat.
They claim that at least some of these quarries extract other products in addition to shale.
Ko so organi Združenega kraljestva Komisiji predložili primere kamnolomov, ki naj bi glinasti skrilavec namensko izkoriščali, da bi se uporabljal kot agregat, je od njih zahtevala, naj ji v zvezi z njimi predložijo informacije.
They thus, were apparently, unable to conclusively identify any shale quarries extracting shale solely for aggregates use.
Iz teh je razvidno, da nobeden od teh kamnolomov glinastega skrilavca ne pridobiva namensko in zlasti zato, da bi se uporabljal kot agregat.
The UK authorities explain that shale should also benefit from an exemption when it is a by-product of taxed aggregates.
Zaradi informacij so se le pojavili pomisleki glede opredelitve proizvodov določenega kamnoloma za glinasti skrilavec, glede katerega so se organi Združenega kraljestva zavezali, da ga bodo preiskali.
For example shale can be extracted as an unavoidable by-product of quarrying limestone or gritstone.
Napačna opredelitev materialov bi pomenila zlorabo dajatve na agregate in ne zadevo, povezano z državno pomočjo.
The UK authorities claim that shale is a lower value material than limestone, and is unsuitable for a broad range of aggregate purposes.
Drugič, kot je opisano v uvodni izjavi 169, Komisija meni, da oglasi, v katerih kamnolomi opisujejo svoje proizvode za namene pridobivanja strank, niso ravno pomembni za oceno uporabe materialov za namene dajatve na agregate.
The UK authorities claim that shale produced as a by-product in this way was exempted in line with the environmental objective of the tax to enable quarries producing it as a by-product to sell it as a substitute for other freshly quarried aggregate for the limited range of applications for which it is suitable.
Tudi organi Združenega kraljestva takšnih opisov za namene pobiranja davka ne upoštevajo.
If the material had originally been taxed in line with the limestone, quarries would have been unable to sell the waste shale.
Merilo, ki so ga organi Združenega kraljestva uporabili pri preverjanju, ali je material, ki ga pridobiva določeni kamnolom, glinasti skrilavec, je v skladu s poročilom [70] merilo, ali se „razkolje le z dletom v ostre kosmiče in ploščice“.
According to the UK authorities, given that shale is generally only suitable for limited and specific aggregates applications, and that it is generally only economic to use shale as aggregate where demand arises close to the extraction site, it is very unlikely that there would be sufficient demand for shale near any one quarry primarily extracting other aggregates (e.g. gritstone) to incentivise extraction of additional taxed aggregate in order to access the un-taxed shale by-product.
Če bi torej obstajali kamnolomi, ki trdijo, da proizvajajo glinasti skrilavec, in bi zato imeli korist od oprostitve, v resnici pa bi proizvajali material, ki nima ustreznega skrilavega klivaža, kot to trdi združenje BAA, se ti kamnolomi ne bi prijavili za plačilo davka na agregate, kar bi pomenilo zlorabo.
The UK authorities claim that they are not aware of any such instance where this has occurred or where it would be likely to occur in the future.
Pri takšni zadevi bi šlo za vprašanje izvrševanja in bi jo organi HMRC preiskali kot goljufijo.
In response to an interested party submission to the Commission alleging that the primary material of Vyse quarry (belonging to Torrington Stone) in North Devon is mudstone and shale used as aggregate, with a secondary material of dirty sandstone, the UK authorities question whether shale is the primary material of this quarry as their website details their high quality sandstone products, and notes that ‘universally acknowledged for its outstanding durability and quality, Braunton Aggregates supply a variety of sandstone from feature stone, hedging stone, garden chippings, rockery stones to screen fills and bulk aggregates’.
Organi Združenega kraljestva so se zavezali, da bodo preiskali navedeni kamnolom in vse druge primere, glede katerih se v zvezi s preiskavo, izvedeno na podlagi pridobivanja dokazov za Komisijo, pojavljajo pomisleki glede napačne razvrstitve materialov.
In the 2010 Directory of Mines and Quarries produced by the British Geological Survey, Beam Quarry is listed as producing ‘Sandstone, Carboniferous, Bude Formation’.
Če se za material izkaže, da ni glinasti skrilavec, se bosta zaračunali dajatev in kazen.
They do not accept that the Vyse quarry is therefore evidence of shale being deliberately extracted for aggregates purposes.
V skladu z ugotovitvami Splošnega sodišča [71] je vključitev nekaterih materialov na področje uporabe dajatve na podlagi veljavnega pravila običajne obdavčitve odvisna „zgolj od tega, ali se učinkovito in resnično uporabljajo kot agregati“.
According to the UK authorities, with regard to shale, the HMRC uses the criterion — as described in the Report — setting out that this material must ‘split easily (with pen knife) into mm-thick flakes’.
Pri na novo pridobljenem glinastem skrilavcu je mogoče to razlagati tako, da glinasti skrilavec brez dokazov o kamnolomih, ki ga namensko pridobivajo, da bi se uporabljal kot agregat, ni primerljiv z obdavčljivimi materiali, zato spada oprostitev plačila dajatve v zvezi z glinastim skrilavcem med splošna načela dajatve na agregate.
Material which breaks into small centimetre-sized blocks (and is therefore more suitable for aggregate applications) is classified as mudstone and is subject to the tax.
Komisiji se je dokazalo, da se glinasti skrilavec namensko ne pridobiva, da bi se uporabljal kot agregat, ampak se v kamnolomu pridobiva zaradi proizvodnje dimenzioniranih in dekorativnih proizvodov.
The BAA claims in their submission that a number of quarries are solely extracting material classified as shale for the purposes of the tax and selling this material for aggregate.
Komisija zato ugotavlja, da je na novo pridobljen glinasti skrilavec v drugačnem dejanskem in pravnem položaju kot obdavčeni materiali, zato ne spada v okvir načela običajne obdavčitve dajatve na agregate.
The UK authorities show that if there were to be any substantive evidence that there was such mis-description of rock as shale for the purpose of exemption from the AGL, HMRC would investigate this as potential tax fraud.
Iz predložitev sledi, da je le majhen del (približno 5 %) materiala, pridobljenega v kamnolomu, visokokakovostni glinasti skrilavec, ki se lahko v primerno velikih ploščah prodaja kot dimenzionirani arhitekturni proizvod in torej ne zato, da bi se uporabljal kot agregat, preostali material pa je glinasti skrilavec kot stranski proizvod ali odpadek, ki se lahko nato uporabi kot agregat (oprostitev za jalovino, ki nastane pri pridobivanju glinastega skrilavca, je ocenjena v oddelku 5.6.4).
According to the UK authorities, all tax activity carried out by HMRC is risk-based.
Ker je pridobivanje stranskega proizvoda iz glinastega skrilavca neizogiben pojav pri pridobivanju visokokakovostnega glinastega skrilavca za dekorativni in dimenzionirani material, ki se uporablja pri gradnji, in ker ne more nastati pri pridobivanju drugih materialov v kamnolomih, njegova oprostitev prispeva k cilju dajatve na agregate.
This means that not all businesses registered with HMRC are checked unless there is reason to query the returns that they make to HMRC.
Dejansko lahko pripomore k preusmerjanju povpraševanja od na novo pridobljenih materialov, ki naj bi se uporabljali kot agregati, na glinasti skrilavec kot stranski proizvod.