natgillin/translations-raw huggingface dataset:
Thus the exemption under Section 17(4)(a) of the Finance Act 2001 granted for material wholly or mainly of, or being part of anything consisting of slate does not derogate from the normal taxation of the AGL.
Tudi če bi se zaradi oprostitve lahko povečala uporaba skrilavca kot stranskega proizvoda, ki se uporablja kot agregat, na račun drugih stranskih proizvodov, ki niso oproščeni, Komisija od organov Združenega kraljestva ali zainteresiranih strani ni prejela dokazov, iz katerih bi bilo razvidno, da ta oprostitev prispeva k doseganju cilja dajatve na agregate – zmanjšanja novega pridobivanja materiala, ki bi se uporabljal kot agregat, v kamnolomih.
As shale is a rock and, thus, an aggregate within the meaning of Section 17(1) of the Finance Act 2001, its exemption from the AGL does not constitute a derogation from the normal taxation principle under the AGL, if shale is not deliberately extracted for aggregates use.
Komisija zato meni, da je material, ki je v celoti ali pretežno iz skrilavca, ki se namensko pridobiva, da bi se uporabljal kot agregat, vključno s skrilavcem, ki je stranski proizvod pri novem pridobivanju drugih obdavčenih materialov, v enakem dejanskem in pravnem položaju kot drugi agregati, ki so obdavčeni, ob upoštevanju načela običajne obdavčitve dajatve na agregate in njenega okoljskega cilja.
In case of such extraction its exemption could only be justified if it contributes to the environmental objective of the AGL, i.e. to achieve a shift in demand.
Oprostitev je torej dejansko selektivna.
Interested party submissions and the UK authorities pointed to a series of uses of shale as aggregate, mainly as low-grade aggregate to fill and provide bulk underneath the surface of roads or as embankment fill.
Iz skupne predložitve, ki so jo predložili organi Združenega kraljestva in združenje BAA, ter informacij, ki so jih ob drugih priložnostih predložili organi Združenega kraljestva, je razvidno, da se premog ne uporablja in ne more uporabljati kot agregat.
Moreover, the Commission notes that shale is often interbedded with sandstone or with other taxed materials.
Torej ni v enakem pravnem in dejanskem položaju kot material, obdavčen na podlagi dajatve na agregate v skladu s ciljem dajatve na agregate.
In such cases, it can be considered that the shale is deliberately extracted together with such materials for commercial exploitation as aggregate.
To velja tudi za material, ki je pretežno iz premoga, kar vključuje primere, v katerih pridobljeni premog nima čiste geološke sestave.
The UK authorities themselves have claimed that those materials which are extracted for use as aggregate, or which arise as by-products from a process which is intended to produce aggregate for commercial exploitation, are in a different factual situation to the exempted materials.
Iz skupne predložitve, ki so jo predložili organi Združenega kraljestva in združenje BAA, ter informacij, ki so jih ob drugih priložnostih predložili organi Združenega kraljestva, je razvidno, da se lignit ne uporablja in ne more uporabljati kot agregat.
Thus, the shale that is deliberately extracted for commercial exploitation as aggregate is also in a different factual situation to the exempted materials in the same way as all other freshly quarried taxed materials.
Torej ni v enakem pravnem in dejanskem položaju kot material, obdavčen na podlagi dajatve na agregate v skladu s ciljem dajatve na agregate.
Therefore, there would be no justification for a material to benefit from an exemption from the AGL when it is deliberately extracted for use as aggregate.
To velja tudi za material, ki je pretežno iz lignita, kar vključuje primere, v katerih pridobljeni lignit nima čiste geološke sestave.
The UK authorities showed that the vast majority of shale is not used as aggregate as most shale is generally unsuitable for use as aggregate.
OPROSTITEV AGREGATOV, KI SO V CELOTI IZ JALOVINE, ODPADKOV ALI DRUGIH STRANSKIH PROIZVODOV, BREZ KROVNINE, KI SO NASTALI ZARADI PRIDOBIVANJA ALI DRUGEGA NAČINA LOČEVANJA OD KAKRŠNE KOLI KOLIČINE AGREGATA IZ KAOLINSKE GLINE ALI GRUDASTE ILOVICE (ČLEN 17(3)(e) IN ČLEN 17(3)(f)(ii)).
The high-quality use of shale is for brick-making which is a ceramic process.
Organi Združenega kraljestva so v predložitvah Komisiji pred objavo sklepa o začetku postopka pojasnili, da sta kaolinska glina (znana tudi kot kaolin) [75] in grudasta ilovica [76] koristna minerala.
On the basis of information received from interested parties the Commission notes that freshly extracted shale can be used as aggregate, albeit not in widespread situations and, unlike the extraction of slate, there are no high-end specialised products being produced out of shale that would entail an exemption.
Običajno se ne pridobivata, da bi se uporabljala kot agregat.
In addition, shale itself is a material that can have very different characteristics from one exploitation point to another.
Jalovina, ki jo sestavljajo odpadne kamnine in pesek, je neizogiben stranski proizvod tega pridobivanja.
The Commission takes note of the submission of the UK authorities, detailed in recital 297 that shale is in the same family of rocks as clay, however harder shale can be considered in the same family as slate.
Odpadki iz kaolinske gline se lahko uporabijo pri gradnji nasipov in za zasipavanje, pri proizvodnji z bitumenskimi vezivi vezanih materialov za gradnjo avtoceste, pri proizvodnji betona pa jih je mogoče nadomestiti z drugimi finimi agregati.
Moreover, in contrast to clay, some shale can be and is used for providing bulk in construction and it does not require physical transformations in this regard (recital 299).
Odpadki iz grudaste ilovice se lahko na trgu gradbeništva prodajajo tudi kot agregat.
Firstly, interested party comments received by the Commission show that shale can and is deliberately extracted for commercial exploitation as aggregate.
Ker je jalovina, ki nastane pri pridobivanju grudaste ilovice in kaolinske gline, na voljo takoj, ko sta ta materiala pridobljena, in ker lahko ta jalovina nadomesti različne vrste peska, proda in kamnin, ki se namensko pridobivajo, da bi se uporabljali kot agregati, so organi Združenega kraljestva poudarili, da oprostitev prispeva k zmanjšanju pridobivanja peska, proda in kamnin, ki so se namensko pridobivali, da bi se uporabljali kot agregati, poleg tega pa prispeva k zmanjšanju vpliva pridobivanja agregatov na okolje.
Shale achieves a price ranging between GBP […] and GBP 4,44 (see recitals 292, 304 and 307).
Predložili so informacije v zvezi z odpadki, ki nastanejo pri pridobivanju kaolinske gline in grudaste ilovice, ter ustvarjenimi jalovišči.
Out of this price in some cases GBP 3 is only the price of the transportation of shale.
Komisija je v uvodni izjavi 106 sklepa o začetku postopka podvomila, ali ni tak material v primerljivem položaju z agregati, ki niso oproščeni, a ugotovila, da je morda razlika med oproščenim materialom in materialom, ki ni oproščen, ta, da oproščeni materiali vsebujejo jalovino, ki nastane pri pridobivanju kaolinske gline in grudaste ilovice.
Concerning the fresh quarrying of shale, the Commission has received evidence as regards at least four or five [73] quarries supporting that they are primarily extracting shale for aggregates use.
Dejansko imata kaolinska glina in grudasta ilovica posebne lastnosti, ki jih ni mogoče vedno posnemati.
As described in recital 318, in response to the list of quarries that appeared in the BGS Directory of Mines and Quarries 2010 to be primarily extracting shale for commercial exploitation of shale aggregates submitted by the BAA, the Commission asked the UK authorities to provide information regarding these quarries from confidential tax records.
Komisija je v uvodni izjavi 107 sklepa o začetku postopka podvomila, ali ta razlika zadošča za dokazovanje, da je davčna oprostitev upravičena zaradi narave in logike dajatve na agregate, ter navedla, da potrebuje več informacij.
This revealed that four or five [73] See footnote 67.
Pripombe, ki jih je prejela Komisija
quarries were registered as benefiting from the exemption from shale while producing cut stone and shale for aggregates use.
Pripombe družbe Sibelco Europe, prejete 16. januarja 2014
The UK authorities explained that as the quarries produce cut stone, the shale should be viewed as by-products of cut stone and hence duly benefit from the exemption.
Glede na predložitev družbe Sibelco gre za družbo, ki pridobiva, obdeluje in prodaja kaolinsko glino in grudasto ilovico.
However, this explanation cannot be accepted by the Commission.
Večina (80–90 %) proizvodnje grudaste ilovice in kaolinske gline se izvozi.
As described in recitals 151 to 158, by-products of cut stone are not exempted from taxation under the AGL.
Družba Sibelco opozarja, da kamnolome izkorišča zlasti zaradi pridobivanja grudaste ilovice in kaolinske gline.
Moreover, all aggregates quarries would produce some cut stone if there is demand for it and if the rock is suitable for cutting.
Drugi materiali, ki jih mora pridobivati, se lahko štejejo za sekundarne materiale, ki so lahko ali pa niso primerni za končno uporabo kot agregati, kar je odvisno od njihove sestave in mogoče obdelave.
This does not mean however, that, if there is demand and it makes economic sense, they will not primarily produce aggregates when there is no demand for cut stone.
Družba Sibelco trdi, da se kaolinska glina in grudasta ilovica ter proizvodi iz teh materialov ne morejo uporabljati kot agregati.
Therefore, these quarries must be considered quarries that are deliberately extracting shale for aggregates use.
Gre za specializirana industrijska minerala, ki se ne uporabljata kot agregata in tudi nimata takšne končne uporabe.
The Commission notes the existence of a contradiction arising from a submission it has received.
Kaolinska glina in grudasta ilovica slovita po edinstvenih fizikalnih in kemijskih lastnostih in redkosti, zato sta zelo dragoceni.
The comment received from Torrington Stone refers to their extraction and sale of shale aggregates obtained as a primary product from one of their quarries (Vyse).
Po navedbah družbe Sibelco jalovina, ki nastane pri teh dejavnostih pridobivanja mineralov, ne pomeni materiala, ki se pridobiva namensko, da bi se uporabil kot agregat.
However, the UK authorities claim the quarry does not produce shale at all on the basis of how the quarries products are presented on its website.
Jalovina se pridobiva kot nujna posledica pridobivanja kaolinske gline in grudaste ilovice.
Nevertheless, the Commission notes that shale is mentioned on the website of Vyse Quarry, not in the description of their products, but in the technical specifications of the different products they extract [74].
Stranski proizvodi se povsem razlikujejo od mineralov grudaste ilovice in kaolinske gline, njihova uporaba pa ni enaka niti niso kakor koli medsebojno zamenljivi.
Moreover, since this is a submission from the quarry itself, the Commission has to take it into account.
Poleg tega družba Sibelco trdi, da brez pridobivanja grudaste ilovice in kaolinske gline v teh kamnolomih na trgu ne bi bilo na voljo morebitnih materialov, ki so agregati, saj se kamnolomi ne bi gospodarno upravljali, razen v zvezi z grudasto ilovico in kaolinsko glino.
It may be the case that the material they produce has been wrongly labelled as shale, but the quarry itself claims it has benefited from the exemption for shale.
Prodajna vrednost kaolinske gline in grudaste ilovice je precej višja od vrednosti sekundarnih agregatov, ki se pridobijo v kamnolomu.
Moreover, the UK authorities have stated on different occasions that they disregard, for the purposes of the AGL, the manner in which a quarry presents its products to the public.
Dejansko je prodajna vrednost za kaolinsko glino približno […]–[…]-krat višja, za grudasto ilovico pa približno […]–[…]-krat višja.
On the basis of the information and evidence available the Commission considers that the freshly quarried shale is in a factual and legal situation comparable to that of others taxed materials.
Družba Sibelco opozarja, da se glede na lokacijo in razporeditev nahajališč kaolinske gline in grudaste ilovice, posebnih geoloških razmer in precejšnega vložka kapitala, ki je potreben za vzpostavitev dejavnosti pridobivanja na teh območjih, brez pridobivanja kaolinske gline in grudaste ilovice na nobeni od teh lokacij ne bi pridobivala jalovina.
The UK authorities have not established that the exemption of freshly quarried shale for aggregates can be justified by the ‘shift of demand’ objective of the AGL.
Po navedbah družbe Sibelco se z vso prodajo agregatov, nastalih iz stranskih proizvodov pri pridobivanju kaolinske gline in grudaste ilovice, neposredno zmanjšuje količina tega materiala, ki se odlaga na jalovišča in nasipe na mestu pridobivanja.
Indeed such exemption allows at least maintaining the fresh extraction of the shale for aggregates use and thus presents a derogation from the normal taxation principle of the AGL which is contrary to the objective of the AGL.
V skladu z informacijami, ki jih je predložila družba Sibelco, v nahajališčih kaolinske gline glinasti mineral (kaolin) nastane z razkrojem in delnim razkrojem mineralov glinenca v granitu.
The exemption for spoil from shale extraction is assessed below in Section 5.6.4.
Ta postopek se imenuje kaolinizacija;
The Commission notes, however, that shale which occurs as a by-product of coal extraction benefits, in addition to the exemption under Section 17(4)(a), also from the exemption under Section of the 17(3)(f) of the Finance Act 2001.
delež in lastnosti kaolina se med nahajališči razlikujejo, skupni izkoristek kaolina glede na celotno kamninsko maso pa je običajno 10-odstoten.
As will be established below in recital 367 of this Decision, coal is not and cannot be used as aggregate.
Sicer je deloma mogoče selektivno pridobivanje, vendar je treba v večini primerov pred ločitvijo kaolina pridobiti celotno kamninsko maso (vmesne plasti).
Shale that is an unavoidable by-product of coal extraction is suitable for aggregates use and thus it falls under the scope of normal taxation under the AGL.
S postopkom ločevanja kaolina s separacijo z vodo, gravitacijskimi metodami ter več fazami presejanja in razvrščanja po velikosti nastane material, ki je stranski proizvod in obsega granit, ki je bil izpostavljen vremenskim vplivom, in granit, ki jim ni bil izpostavljen, drobir (kamnino), kremen in sljudo.
However its exemption can be justified by the ‘shift of demand’ objective of the AGL.
Ta material, ki je stranski proizvod, v pridobljeni obliki ni primeren, da bi se uporabljal kot agregat.
In addition, due to its value, it is highly unlikely that the exempted shale as by-product could provoke an increase in fresh coal extraction, as it would not make economic sense.
Da bi bil del tega materiala uporaben za končne uporabe kot agregat, je potrebna obdelava.
Moreover, since shale is, like clay, mostly used in pipes, tiles and brick-making, which are ceramic products, it benefits from the tax credit granted for ceramic processes under Section 30(1)(c) of the Finance Act 2001.
Po navedbah družbe Sibelco je v usedlinah grudaste ilovice glina tudi mineral iz kaolina, vendar se je nalagala s sedimentnimi geološkimi procesi, ki ustvarijo pogosto razločno plastenje slojev.
As this is not an aggregates use and as materials used for ceramic processes undergo extensive physical transformations, i.e. fusing to form a hard, durable and weather-resistant product, shale used for ceramic processes would duly benefit from the relief from the AGL.
Med temi plastmi so grudasta ilovica, grudasta ilovica z lignitom in peščeni sloji.
The Commission has already found in the Opening Decision the relief for industrial and agricultural processes (Section 30(1)(c)) to be in line with the normal taxation principles underpinning the AGL (recital 137).
Te vmesne plasti je treba odstraniti, da se razkrijejo zaporedne plasti grudaste ilovice.
The Commission notes that the BAA and other interested parties commented that materials used for bricks should not benefit from an exemption.
Plasti grudaste ilovice in vmesne plasti je treba skrbno izbrati, da se prepreči onesnaženje grudaste ilovice z drugimi materiali in nenačrtovano mešanje plasti grudaste ilovice različne kakovosti.
The UK authorities showed, however, that bricks and other ceramics processes are not aggregate uses.
Vmesne plasti običajno predstavljajo več kot 50 % celotne pridobljene količine.
Bricks undergo an extensive manufacturing process.
Po pridobitvi plasti grudaste ilovice se te glede na specifično končno uporabo zmešajo v natančno določene mešanice.
They are formed by heating shale or clay to a high temperature (more than 1000 °C) in a kiln, changing the structure of the shale or clay to make a solid, durable brick.
Po navedbah družbe Sibelco je glavna razlika med kamnolomi kaolinske gline in grudaste ilovice ter kamnolomi agregatov ta, da so v kamnolomih agregatov odpadki ali stranski proizvodi v bistvu isti material.
Other ceramic products are fired in a similar way in a kiln, but made into different shaped products, e.g. pipes or tiles.
V kamnolomih grudaste ilovice in kaolinske gline so stranski proizvodi, ki nastanejo, popolnoma drugačen material od glin, ki se pridobivajo kot primarni mineral.
Bricks are not made to be used as bulk fill in a manner analogous to crushed rock.
Po navedbah družbe Sibelco se zaradi veljavne oprostitve prodanega materiala, ki je agregat, ki nastane z ustrezno obdelavo materiala, ki se pridobiva kot neizogiben stranski proizvod pri pridobivanju kaolinske gline in grudaste ilovice, ne bodo povečale dejavnosti pridobivanja kaolinske gline in grudaste ilovice.
They are made to be stacked, in an orderly way, to form walls.
Razvoj kamnoloma je odvisen od povpraševanja po kaolinski glini in grudasti ilovici ter njune prodaje.
On the basis of the above, the Commission concludes that the use of shale in ceramic processes may benefit from a relief from the AGL as this does not represent an aggregate use of shale.
Čeprav se nekateri stranski proizvodi, ki nastanejo pri pridobivanju kaolinske gline in grudaste ilovice, nato obdelajo, da so uporabni za končno uporabo kot agregati, se večina dobljenih stranskih proizvodov še vedno odlaga na jalovišča in nasipe.
In addition, shale can be used in place of clay, slag or other materials as a source of aluminosilicate in the manufacture of cement.
Po njih namreč ni nadaljnjega povpraševanja (ne glede na trenutno oprostitev plačila dajatve), pridobivanje v kamnolomih pa se mora nadaljevati, da bi se proizvedla količina kaolinske gline in grudaste ilovice, ki bi zadostila povpraševanju na trgu.
It is mixed with limestone, a process which is exempted from the AGL.
Trenutno je v kamnolomih kaolinske gline in grudaste ilovice družbe Sibelco približno petkrat več jalovine, odpadkov in stranskih proizvodov, kot je prodanih agregatov.
The use of limestone, or limestone and other materials in cement, is exempted from the levy in accordance with Section 18(2)(c) of the Finance Act 2001 as in this use, the chemical properties of the material are important (with limestone providing calcium silicate, and clay or shale providing aluminosilicate).
To dokazuje, da tudi trenutne oprostitve plačila dajatve ne morejo dodatno spodbuditi pridobivanja materiala, ki bi se uporabljal kot agregat.
Therefore, shale used for the manufacture of cement together with limestone would duly benefit from an exemption under this section of the Finance Act 2001.
Poleg tega se zdi, da prodaja gline in prodaja agregatov potekata po popolnoma različnih vzorcih.
The Commission has already found in the Opening Decision that the exemption for this process is in line with the normal taxation principles of the AGL (recital 90).
Pri proizvodnji agregatov se pogodba o dobavi nanaša na en določen projekt in traja razmeroma kratek čas.
Shale producers would have to show what uses the material wholly or mainly consisting of shale they produced had in order to claim an exemption from the AGL.
Industrija grudaste ilovice in kaolinske gline pa mora proizvajalcem keramike dosledno mešanico materiala dobavljati vrsto let.
For example, shale also occurs as an unavoidable by-product of clay extraction.
Družba Sibelco je poleg predložitve Komisiji predložila tudi pregled geoloških značilnosti, pridobivanja in obdelave grudaste ilovice in kaolinske gline.
Where this is the case and the shale is not already benefiting from another exemption or relief, it could be assessed whether the respective shale could not qualify for an exemption under the AGL as it has not been deliberately extracted for aggregates use.
Pripombe družbe Imerys Minerals Limited (v nadaljnjem besedilu: družba IML), prejete 17. januarja 2014
The exemption would be in line with the principles of the AGL as this regards shale that is obtained as an unavoidable by-product of a material that is neither an aggregate, nor used as aggregate and that could be used to replace freshly extracted aggregates.
Družba IML kaolinsko glino in grudasto ilovico pridobiva na več kot 5000 hektarjih v Cornwallu, Devonu in Dorsetu v jugozahodni Angliji.
With regard to shale occurring as by-product of fresh quarrying of other taxed materials, such as gritstone or limestone, the Commission notes that the exemption does differentiate the shale compared to other taxed materials.
Trdi, da je Združeno kraljestvo vodilni svetovni proizvajalec in izvoznik visokokakovostne grudaste ilovice, ki izvozi več kot 80 % proizvodnje.
However, it has to be considered whether such tax differentiation can be justified by the objective of AGL.
Grudasta ilovica se predvsem uporablja kot surovina pri proizvodnji keramike (zlasti sanitarne opreme, stenskih in talnih ploščic ter namizne posode).
Even if the exemption could lead to an increase in the deployment of shale as by-product for aggregates use at the expense of other not exempted by-products, the Commission has not received any evidence from the UK authorities or from interested parties showing that this exemption contributes to the achievement of the AGL objective which aims at reducing the fresh quarrying of material for aggregates purposes.
Uporablja se tudi v emajlih in glazurah, zidarskih opekah, ognjevzdržnih proizvodih ter kot polnilo in tesnilna masa.
The Commission therefore considers that material wholly or mainly consisting of shale that is deliberately extracted for aggregates use, including here shale occurring as by-product of fresh quarrying of other taxed materials, is in the same factual and legal situation as other aggregates that are taxed in light of the normal taxation principle of the AGL and of its environmental objective.
Grudasta ilovica zaradi svojih lastnosti ni primerna, da bi se uporabljala kot agregat.
Hence, the exemption is de facto selective.
Agregati morajo biti na splošno trdi zrnati materiali.
The joint submission received from the UK authorities and the BAA as well as information received on other occasions from the UK authorities confirms that coal is not and cannot be used as an aggregate.
Grudasta ilovica je mehka in drobnozrnata.
Therefore, coal is not in the same legal and factual situation as material taxed under the AGL in line with the objective of the AGL.
Tudi zaradi svoje relativne vrednosti se ne bi mogla uporabljati kot agregat.
The same applies to material that is mainly consisting of coal which covers the situation in which the coal extracted does not have a pure geological composition.
Je razmeroma redek in pomemben material z vrednostjo franko tovarna do […] GBP na tono, odvisno od njene kakovosti in povpraševanja na trgu.
The joint submission received from the UK authorities and the BAA as well as information received on other occasions from the UK authorities confirms that lignite is not and cannot be used as an aggregate.
Po navedbah družbe IML je Združeno kraljestvo eden od največjih proizvajalcev in izvoznikov kaolinske gline na svetu, ki izvozi več kot 90 % proizvodnje.
Therefore, lignite is not in the same legal and factual situation as material taxed under the AGL in line with the objective of the AGL.
Družba IML trdi, da je kaolinska glina cenjena zaradi beline, finih delcev in njihove ploske oblike, mehke neabrazivne teksture in kemijske inertnosti.