natgillin/translations-raw huggingface dataset:
There is little sand in Cornwall, thus the sand from china clay quarries does not reduce extraction of natural sand.
Tretjič, ukrep financira država ali pa se financira iz državnih sredstev.
It is actually an important source of sand in the area.
Četrtič, ukrep lahko vpliva na trgovino med državami članicami in izkrivlja konkurenco na notranjem trgu.
This sand distorts the market for crushed rock fines which are a by-product of local hard rock aggregate quarries whose prime objective is to produce aggregate chippings for concrete, asphalt and construction work;
V skladu z ustaljeno sodno prakso je pojem pomoč splošnejši od pojma subvencija, ker zajema ne le aktivna ravnanja, kot so subvencije, ampak tudi državne ukrepe, ki v različnih oblikah znižujejo stroške, ki jih običajno nosijo podjetja, in ki so potemtakem, ne da bi bili subvencije v strogem smislu besede, enake narave in imajo enake učinke [34].
china clay by-products are exempted while limestone by-products are taxed even when the limestone is used for agriculture or for industrial processing.
Kar zadeva merilo selektivnosti prednosti, je treba proučiti, ali ukrep državne pomoči v okviru določene pravne ureditve ali določenega davčnega sistema daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v smislu člena 107(1) PDEU v primerjavi z drugimi podjetji, ki so glede na cilj zadevne ureditve ali davčnega sistema v primerljivem dejanskem in pravnem položaju [35].
They produce 20 % waste by-products;
Vendar navedenega pogoja selektivnosti ne izpolnjuje ukrep, s katerim sicer nastane ugodnost za njegovega upravičenca, vendar pa je utemeljen z naravo ali splošno sistematiko davčnega sistema, v katerega spada [36].
allegedly, a number of old worked-out china clay quarries have been reopened solely for the exploitation of the exempted aggregates as the kaolin had been worked out.
Država članica lahko zato dokaže, da ukrep neposredno izhaja iz temeljnih ali usmerjevalnih načel njenega davčnega sistema.
On the other hand, someone wanting to exploit an old granite tip would have to pay the tax;
Za namene ocene selektivne narave prednosti, ki se dodeljuje z zadevnim ukrepom, je treba ugotoviti, kaj obsega referenčni okvir, saj se lahko obstoj prednosti dokaže le, če se primerja s tem referenčnim okvirom [37].
the by-products of the refining and smelting of metal are indeed not the same as natural aggregates, but they were never waste and have a very good market.
Na kratko, selektivnost se lahko oceni s tristopenjskim pristopom:
Mr Bird claims the AGL should apply to by-products that are not waste;
določitev referenčnega sistema (ali sistema običajne obdavčitve), v okviru katerega se opredelita načelo običajne obdavčitve dajatve na agregate in (okoljski) cilj;
Mr Bird considers that it is impossible to replace quality aggregates with aggregates from most slate, shale or china clay operations.
v primeru primerljivosti pravnega in dejanskega položaja davčno razlikovanje ne pomeni odstopanja, če ga je mogoče utemeljiti s ciljem davčnega sistema.
Mr Bird supplemented this information with a submission on 10 February 2014 regarding the uses of slag aggregate, a by-product of the steel manufacturing industry.
Če takšne utemeljitve ni, se ukrep šteje za dejansko selektiven.
The submission aims at showing that slag is not a waste, but a first class aggregate that can be used as an alternative to cement.
Pri utemeljitvi davčnega razlikovanja je mogoče sklicevanje le na resnične mehanizme davčnega sistema, ki so potrebni za doseganje zastavljenega cilja.
Comments received from the BAA on 10 January 2014
Ciljev, ki niso povezani z davčnim sistemom, v zvezi s tem ni mogoče upoštevati.
The BAA considers that the concept of aggregate should not be used to determine whether or not the AGL results in State aid as there is no clear definition of aggregate which corresponds to the scope of the tax.
Kot je potrdilo [38] Splošno sodišče, je referenčni okvir, na podlagi katerega je treba ugotoviti običajno obdavčitev in obstoj morebitnih selektivnih prednosti, vzpostavljen s samo dajatvijo na agregate, s katero je bil uveden poseben davčni sistem, ki se uporablja za sektor agregatov v Združenem kraljestvu.
The Commission defines aggregates in the Opening Decision as ‘rock, gravel and sand extracted for the purpose of providing bulk in construction’.
Zato je treba vprašanje, ali so davčna razlikovanja upravičena, proučiti na podlagi običajne obdavčitve in cilja dajatve na agregate.
However, allegedly, the AGL taxes many materials that are used for different purposes than ‘providing bulk in construction’, such as uncut building stone used to construct walls, armour rock, rail track ballast, high polished stone value (‘PSV’) stone for skid-resistant asphalt, etc.
OBIČAJNA OBDAVČITEV NA PODLAGI DAJATVE NA AGREGATE IN CILJ DAJATVE NA AGREGATE
The BAA mentions that the British competition authorities have assessed the aggregates market on a number of occasions and generally concluded that specialist materials such as rail track ballast and high PSV stone are in different markets from each other and from ‘construction aggregate’ because they are used for different applications and there is neither demand-side substitution nor supply-side substitution [33].
Zadevna dajatev je dajatev na agregate.
The BAA maintains that three of the exemptions on which the Commission concluded positively in the Opening Decision are selective, i.e. the exemption for recycled building waste, aggregate excavated in the course of construction of roads, railways, buildings, etc., and industrial waste/by-product.
Odstavka 1 in 2 člena 16 zakona o financah iz leta 2001 določata dajatev na obdavčljive agregate, ki se v Združenem kraljestvu tržno izkoriščajo vključno od datuma začetka veljavnosti zakona.
The BAA claims that from the perspective of the ‘shift in demand’ objective these three categories of exempted materials are in the same position as the waste/by-product of, inter alia, china clay, slate and coal as regards which the Commission expressed doubts in the Opening Decision.
Predvideni so štirje načini tržnega izkoriščanja:
Comments received from Lantoom Quarry on 16 January 2014
odstranitev agregata z njegovega izvornega kraja;
The Lantoom Quarry claims that the Opening Decision has created uncertainty and has impacted investment and employment.
sklenitev dogovora o dobavi;
COMMENTS FROM THE UNITED KINGDOM
Glede pojma agregati so organi Združenega kraljestva večkrat potrdili, da dajatev na agregate ni zasnovana kot dajatev na vse pridobljene minerale ali celo na vse kamnine, prod ali pesek, ampak le na kamnine, prod in pesek, ki so pridobljeni zaradi zagotavljanja nasipnega materiala v gradbeništvu.
The UK authorities provided extensive comments to the doubts raised in the Opening Decision and additional information as well as compatibility grounds for the exemptions under investigation.
To potrjuje tudi pripravljalno delo, opravljeno v zvezi z dajatvijo na agregate [39].
No comments were received from the UK authorities regarding the content of the Opening Decision itself.
Navedeno delo potrjuje, da je bilo za dajatev na agregate že od začetka namenjeno, da bo davek na agregate, in ne na določen pridobljeni mineral.
For ease of reference, the comments and information received are presented in the relevant sections of this decision.
To je priznalo tudi Splošno sodišče [40].
ASSESSMENT OF THE MEASURE
Kot je navedeno v uvodni izjavi 14, je mogoče agregate na splošno opisati kot materiale v granulah ali drobcih, ki so zaradi svojih fizikalnih in kemijsko inertnih lastnosti primerni za uporabo že sami po sebi ali z dodajanjem cementa, apna ali bituminoznih snovi pri gradnji betonskih, cestnih, asfaltnih ali drenažnih sistemov ali za nasipavanje.
The Commission has already decided with the adoption of the Opening Decision to raise no objections in respect of the exemptions, exclusions and tax reliefs laid down in Sections 17(2)(b), 17(2)(c), 17(2)(d), 17(3)(b), 17(3)(c), 17(3)(d), 17(3)(da), 17(4)(d) and 17(4)(e), Section 17(4)(a) (in so far as the exempted material consist wholly of coal, lignite, shale, slate that is used for other purposes than as aggregate), Section 17(4)(c) (when it consists wholly of the spoil), Section 17(4)(f) (except for clay), Section 18(2)(a), Section 18(2)(b) (in so far as it relates to materials that are not used as aggregates), Section 18(2)(c), Section 30(1)(a), Section 30(1)(b) (in so far as it relates to exempt processes within the meaning of Section 18(2) (a) and (c)), Section 30(1)(b) (in so far as it relates to an exempt process within the meaning of Section 18(2) (b) that provides for materials that are not used as aggregates), and 30(1)(c) of the Finance Act 2001, as amended by the Finance Act 2002 and the Finance Act 2007, in relation to the AGL, since the Commission considered that they do not entail State aid within the meaning of Article 107(1) of the Treaty.
Naravni agregati so pesek, kamnine in prod.
The Commission will therefore not assess these exemptions, exclusions and tax reliefs provided by the Finance Act 2001, as amended by the Finance Act 2002 and the Finance Act 2007 in relation to the AGL and will confine its assessment to the exemptions under investigation.
Vendar se lahko materiali, ki se uporabljajo kot agregati, uporabljajo tudi za druge namene.
ASSESSMENT OF THE COMMENTS RECEIVED REGARDING THE CONTENT OF THE OPENING DECISION
Povedano drugače, za namene dajatve na agregate bo ugotavljanje, ali je treba material šteti za agregat, odvisno od njegove uporabe, ne pa od njegove geološke sestave.
The BAA, as mentioned above in recital 59, maintains that the exemptions for recycled building waste, aggregate excavated in the course of construction of roads, railways, buildings etc., and industrial waste/by-product are not within the logic of the AGL from the perspective of the ‘shift in demand’ objective.
Organi Združenega kraljestva so med pripravo zakonodaje o dajatvi na agregate ugotovili, da bi bila opredelitev področja uporabe davka, ki bi temeljila na uporabi, težavna, saj bi se lahko načrtovana uporaba proizvoda po obračunanju davka spremenila [41].
The Commission concluded in the Opening Decision that recycled aggregates and freshly extracted aggregates are not in a comparable situation in the light of the objective of the AGL and the distinction made between recycled and freshly extracted aggregates results from the nature and logic of the AGL.
Da bi rešili to težavo, so se odločili za drugo možnost.
It is clear that using recycled aggregate, even though the recycling process is less environmentally friendly than the excavation of fresh aggregate process, prevents the excavation of the same quantity of fresh aggregate.
Namesto da bi v zakonu o financah iz leta 2001 uporabili točno opredelitev izraza „agregat“ ali splošna merila obdavčitve, je v njem najprej določeno, da se za pesek, prod ali kamnine zaračuna davek, nato pa se uporaba in področje uporabe davka zožita z izključitvami, oprostitvami in davčnimi olajšavami za kamnine, pesek ali prod, ki so bili uporabljeni za določene namene ali obdelani z določenimi postopki.
Moreover, incentivising the use of materials that are the unavoidable result of certain activities that would take place in any event clearly helps to reduce build-up of waste and prevents the excavation of the same quantity of fresh aggregate.
Cilj dajatve na agregate je zagotoviti, da se vpliv pridobivanja agregatov na okolje (zlasti škoda, povzročena biotski raznovrstnosti in kakovosti vidnega okolja) bolj upošteva v cenah, kar naj bi spodbudilo učinkovitejše pridobivanje in uporabo agregatov.
Therefore, these three exemptions contribute to achieving a greater environmental benefit by preventing additional quarrying.
Poleg tega je njen namen spodbuditi preusmeritev povpraševanja z na novo pridobljenih agregatih na nadomestne agregate, kot so reciklirani agregati in agregati, ki so stranski proizvodi ali odpadki pri nekaterih postopkih pridobivanja ali industrijskih postopkih.
Several interested parties mentioned in this regard that there have been cases of additional excavation solely with the purpose of obtaining aggregates for sale.
Preusmeritev povpraševanja bo zmanjšala potrebo po na novo pridobljenih agregatih in s tem omejila škodo za okolje, povezano z dejavnostjo pridobivanja.
However, these are cases of clear abuses that should be reported and dealt with under the national law of the United Kingdom and do not constitute a matter for State aid law.
Komisija je v sklepu o začetku postopka menila, da je bilo treba določiti cilj, pripisan davčnemu sistemu dajatve na agregate, ne da bi se pri tem uporabljala terminologija v zvezi z neobdelanimi ali primarnimi agregati, ampak z navajanjem njegove vsebine.
The reasons underlying the doubts expressed by the Commission in the Opening Decision as regards the waste/by-product of, inter alia, china clay, slate and coal do not affect the assessment of the three exemptions mentioned above, primarily the doubts raised by the Commission do not preclude the final results of the formal investigation procedure and the materials subject to the exemptions are different and result in different circumstances.
Terminologija je podrobno opisana v uvodnih izjavah 64 in 65 sklepa o začetku postopka.
Mr Bird points to the use as aggregates of a series of materials exempted from the AGL which proves that the exemptions from the AGL help to achieve its environmental purpose as they successfully replace freshly quarried aggregates.
Ne glede na uporabljeno terminologijo se zdi, da organi Združenega kraljestva nasprotujejo agregatom, ki so bili (na novo) pridobljeni, da bi se uporabljali kot agregati, v nasprotju z različnimi materiali, ki se niso pridobili na novo kot agregati ali ki se neizogibno pridobijo zaradi drugih dejavnosti, ki niso namenjene pridobivanju agregatov, vendar bi jih bilo mogoče uporabiti namesto na novo in namensko pridobljenih agregatov.
The data provided by the UK authorities, as we will show below in recital 143 shows that the number of quarries producing exempt materials has not increased following the introduction of the AGL, but has, in fact, decreased.
Komisija je ob upoštevanju pojasnil organov Združenega kraljestva v sklepu o začetku postopka ugotovila, da je načelo običajne obdavčitve dajatve na agregate obdavčitev kamnin, proda in peska, ki so (na novo) pridobljeni, da bi se uporabljali kot agregati, in ki se v Združenem kraljestvu tržno izkoriščajo od vključno 1. aprila 2002.
One of the quarries that Mr Bird has listed as allegedly producing only slate rock and not roofing slate is in fact, according to its own website, producing roofing slate.
Kar zadeva cilj dajatve na agregate, je Komisija ugotovila, da naj bi dajatev pripomogla k učinkovitejšemu pridobivanju agregatov z internalizacijo okoljskih stroškov navedene dejavnosti.
As regards the other quarry, the UK authorities have committed to investigate what material it actually produces and will commence enforcement under the national legislation depending on the results of the investigation.
Poleg tega naj bi preusmerila povpraševanje:
The UK authorities are not aware of any permission granted in this respect and the two china clay and ball clay producers are not aware of such openings.
Komisija je glede načela običajne obdavčitve in cilja dajatve na agregate prejela obsežne pripombe zainteresiranih strani.
STATE AID WITHIN THE MEANING OF ARTICLE 107(1) OF THE TREATY (EX ARTICLE 87(1) EC)
PRIPOMBE, PREJETE GLEDE NAČELA OBIČAJNE OBDAVČITVE IN CILJA DAJATVE NA AGREGATE
A measure constitutes State aid within the meaning of Article 107(1) TFEU if it fulfils four conditions.
Pripombe združenja BAA, prejete 15. septembra 2014
First, the measure confers an advantage to the beneficiaries.
Združenje BAA je ponovilo svoje trditve iz predhodnih predložitev, da dajatev na agregate sama po sebi ni logična.
Second, the measure favours certain undertakings or economic activities (selectivity).
Trdi, da ni jasne opredelitve agregatov, s katero bi bilo mogoče pojasniti področje uporabe dajatve na agregate.
Third, the measure is funded by the state or through state resources.
Nadalje trdi, da so z dajatvijo na agregate obdavčeni številni materiali, ki ne spadajo v opredelitev iz sklepa o začetku postopka, tj. materiali, ki se ne uporabljajo za „zagotavljanje nasipnega materiala v gradbeništvu“ ali pri gradnji betonskih, cestnih, asfaltnih ali drenažnih sistemov ali za nasipavanje.
According to settled case-law, the definition of aid is more general than that of a subsidy because it includes not only positive benefits, such as subsidies themselves, but also state measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect [34].
Poleg tega je neobdelan gradbeni kamen obdavčen z dajatvijo na agregate, uporablja pa se za gradnjo zidov stavb in tradicionalnih kamnitih ograj (tj. zidov, ki ločujejo polja), ne pa za navedene namene.
As regards the criterion of the selectivity of the advantage, it is necessary to consider whether, under a particular statutory scheme or specific tax system, a state measure is such as to favour certain undertakings or the production of certain goods within the meaning of Article 107(1) TFEU in comparison with other undertakings in a comparable legal and factual situation in the light of the objective pursued by the scheme or tax system concerned [35].
Po mnenju združenja BAA ni mogoče trditi, da so ti materiali „agregati“ in da strešni skrilavec, obdelani gradbeni kamen ali glina za proizvodnjo opeke niso „agregati“.
However, a measure which, although conferring an advantage on its recipient, is justified by the nature or general scheme of the tax system of which it is part does not satisfy that condition of selectivity [36].
Vsi navedeni materiali so kamnine, pridobljene iz tal, uporabljajo pa se za različne namene in niso medsebojno zamenljivi.
For the purpose of assessing the selective nature of the advantage conferred by the measure in question, it is important to determine what constitutes the reference framework, since the existence of an advantage may be established only when compared with this reference framework [37].
Združenje BAA trdi, da je dejstvo, da oprostitve temeljijo na geoloških značilnostih materiala, težavno, saj geološki izrazi glina, skrilavec in glinasti skrilavec zajemajo zelo velik geološki razpon kamnin, ki se pridobivajo v kamnolomih, v katerih ne bi bilo mogoče proizvajati strešnikov iz skrilavca ali keramičnih proizvodov.
In summary, selectivity can be assessed following a three-step approach:
Ta material pa se z geološkega vidika še vedno uvršča med oproščeno glino, skrilavec in glinasti skrilavec.
determination of the reference system (or normal taxation system) where the normal taxation principle of the AGL and the (environmental) objective are identified;
Združenje BAA je predložilo nekaj izjav dr. Rachel Hardie, strokovnjakinje za geologijo, v zvezi z neposrečenim izborom geoloških izrazov za razlikovanje kamnin.
In absence of such justification the measure is to be considered de facto selective.
V poročilu naj bi se opredelili lastnosti skrilavca, glinastega skrilavca in gline ter njihov geološki izvor, kar naj bi pomagalo davčnim organom Združenega kraljestva.
When justifying the tax differentiation only the intrinsic mechanisms of the tax system necessary for the achievement of the objective pursued can be invoked.
Združenje BAA trdi, da so organi Združenega kraljestva skrilavec in mikritni apnenec obravnavali kot sinonima, zato se je za oproščeno štela celotna skupina kamnin.
Objectives unrelated to the tax system cannot be considered in this regard.
Poleg tega trdi, da so zadevni trije materiali v poročilu opredeljeni zelo ozko in da bi bilo mogoče kot skrilavec, glinasti skrilavec ali glino opredeliti tudi druge materiale.
As the General Court has confirmed [38], the reference framework on the basis of which normal taxation and the existence of any selective advantages are to be determined consists of the AGL itself since it established a specific tax system applicable to the aggregates sector in the United Kingdom.
Kamen glinastega skrilavca s potrebnim „skrilavim klivažem“ za proizvodnjo strešnikov je na primer razmeroma redek, kamnine z neustreznim skrilavim klivažem, ki ne bi bile primerne za cepljenje, pa so lahko precej pogostejše, vendar bi se še vedno razvrstile kot glinasti skrilavec.
It is thus by reference to the normal taxation and objective of the AGL that it is necessary to examine whether tax differentiations are justified.
Združenje BAA nadalje trdi, pri čemer delno navaja poročilo, da se glinasti skrilavec pridobiva tudi za dekorativne arhitekturne uporabe, tj. arhitektonske kamne, stenske obloge, tlakovce, police, kamine, mizne plošče in okrasje za dom in vrt, pri katerih je skrilavi klivaž manj pomemben kot klesanje in poliranje.
The Commission has examined the Finance Act 2001 as amended retroactively by the Finance Act 2002.
Navaja primer kamnoloma glinastega skrilavca, v katerem se pridobiva glinasti skrilavec, ki se razlikuje od strešnega skrilavca in v zvezi s katerim domnevno ni jasno, ali bi bilo treba material sploh razvrstiti kot glinasti skrilavec.
As the AGL is an on-going scheme, the Commission has also examined the exemption laid down in Section 17(3) (da), which was introduced by the Finance Act 2007.
Združenje BAA trdi, da se po njihovih izkušnjah za namene dajatve na agregate pri ugotavljanju, katera kamnina je v kamnolomu in ali je pri njenem pridobivanju mogoče uveljavljati oprostitev, običajno zaprosi za mnenje strokovnjaka za geologijo.
NORMAL TAXATION UNDER THE AGL AND OBJECTIVE OF THE AGL
Združenje BAA trdi, da sicer nima informacij o razvoju jalovišč skrilavca in glinastega skrilavca od uvedbe dajatve na agregate, vendar se je povečalo kopičenje stranskih proizvodov iz obdavčenih agregatov.
The AGL is a levy on aggregates.
Navedlo je primere treh kamnolomov, v katerih so se nakopičili kupi stranskih proizvodov.
Subsections (1) and (2) of Section 16 of the Finance Act 2001 establish a levy on taxable aggregates that are subjected to commercial exploitation in the United Kingdom on or after its commencement date.
En kamnolom je moral poslati več kot 1 milijon ton stranskih proizvodov, drugi pa je moral vložiti 2 milijona GBP v novi obrat za nadaljnjo predelavo stranskega proizvoda, da se lahko prodaja.
The AGL was introduced on 1 April 2002.
Pripombe združenja BAA, prejete 17. januarja 2014
What constitutes commercial exploitation is defined in Section 19.
Združenje BAA trdi, da so organi Združenega kraljestva z odložitvijo izvajanja oprostitev plačila dajatve na agregate, v zvezi s katerimi je Komisija izrazila pomisleke v sklepu o začetku postopka, dejansko uvedli novi oprostitvi, tj. za glino in skrilavec, ki se uporabljata v keramičnih gradbenih proizvodih, ter surovo sadro, ki se uporablja v mavcu in mavčnih ploščah.
Four types of commercial exploitation are envisaged:
Meni, da ob upoštevanju okoljske logike dajatve na agregate za te materiale ni mogoče šteti, da so v drugačnem položaju kot materiali, ki so obdavčeni na podlagi zadevne dajatve.
the removal of aggregate from its originating site;
Trdi, da so ti materiali v enakem položaju kot kamnine, pesek in prod, saj so bili pridobljeni v gradbene namene.
the conclusion of an agreement to supply;
Po njegovem mnenju ti dodatni oprostitvi pomenita državno pomoč, ki je Komisija ne more šteti za združljivo pomoč, saj zadevni pogoji niso izpolnjeni.
the use for construction purposes;
Združenje BAA trdi, da bi se lahko pridobivanje gline in skrilavca, ki se uporabljata za proizvodnjo keramičnih gradbenih proizvodov, zmanjšalo z uporabo betonskih gradbenih proizvodov, ki jih je mogoče proizvajati z odpadki/stranskimi proizvodi iz kamnolomov (ki so pogosto obdavčeni).
or (d) the mixing with any material or substance other than water.
Po mnenju združenja BAA ni pomembno, da se glina pri uporabi v proizvodnji opeke in drugih keramičnih proizvodov, ki se uporabljajo v gradbeništvu, kemijsko spremeni, saj je to z okoljskega vidika brezpredmetno.