natgillin/translations-raw huggingface dataset:
It considers that, had it not been for the exemption, the competing quarry would not have opened and would not have been able to compete on the market.
Pripombe združenja Quarry Products Association Northern Ireland Limited (v nadaljnjem besedilu: združenje QPANI), prejete 8. januarja 2014
The Quarry alleges that the exemption enables their competitor to transport its material for longer distances which creates environmental damage.
Združenje QPANI trdi, da zastopa približno 95 % družb, ki se ukvarjajo z dobavo proizvodov iz kamnolomov gradbeništvu na Severnem Irskem.
Blinkbonny Quarry further provided a series of comments in response to the Opening Decision.
Po njegovem mnenju dajatev na agregate že od začetka ni ustrezno zasnovana, saj bi bilo treba materiale obdavčiti glede na njihovo uporabo, ne pa glede na geološke značilnosti.
It claims that the measure favours those with exemptions by allowing them to sell products onto an open market without the same costs as those who do not benefit from this advantage.
Združenje QPANI meni, da ne bi smelo biti oprostitve plačila dajatve na agregate za skrilavec in glinasti skrilavec, če se uporabljata kot agregata.
Blinkbonny Quarry considers that the AGL has failed in its environmental objective as it has resulted in the creation of a cheaper material which is transported further and which encourages the quarrying of exempt aggregate for the sake of producing cheaper materials which are not by-products or waste.
Glinasti skrilavec in skrilavec se kot agregata uporabljata na gradbeniških trgih v Združenem kraljestvu in lahko bistveno vplivata na lokalni trg, kadar se dobavljata na trge agregatov.
Moreover, the Quarry claims that exempt shale and slate are being sold as aggregates for construction purposes and, due to the exemption, more shale and slate are being extracted for use as aggregates.
To velja zlasti za Severno Irsko.
Comments received from Kinegar Quarries Ltd (‘Kinegar Quarries’) on 15 January 2014
Glinasti skrilavec in skrilavec, ki se dobavljata kot agregata, sta sicer lahko material, ki je dejansko stranski proizvod pri pridobivanju materiala, ki se ne uporablja kot agregati (npr. pridobivanje glinastega skrilavca za proizvodnjo strešnega skrilavca), se pa pridobivata tudi zlasti zaradi dobave na trge agregatov.
Kinegar Quarries claims that all quarries produce lower grade aggregates.
Združenje QPANI ima pomisleke tudi glede oprostitve za materiale, ki so „pretežno“ iz premoga, lignita, glinastega skrilavca ali skrilavca.
In its view, it makes no difference whether the product is slate that is exported all over the world or the everyday aggregates used within 15 miles of the quarry.
Po njegovem mnenju bi bilo enostavneje in dosledneje, če bi se preprosto razlikovalo med materiali, ki se uporabljajo kot agregati, in materiali, ki se ne uporabljajo kot agregati.
Kinegar Quarries maintains that as aggregates are secondary products they can be used in a variety of ways and have always been cheap.
Materiale, ki se uporabljajo kot agregati, bi bilo treba obdavčiti z dajatvijo na agregate, materiale, ki se ne uporabljajo kot agregati, pa ne.
Kinegar Quarries further considers that the cost of aggregates is low because they are a by-product of a higher grade product, and in order to maintain a balance of stock, will be priced according to supply and demand.
Združenje QPANI trdi, da je posledica dajatve na agregate okoljska škoda zaradi možnosti prevoza oproščenih materialov na večje razdalje.
Nevertheless, it maintains that aggregates always brought in some revenue until the AGL was introduced.
Združenje QPANI trdi, da se je na Severno Irsko iz Donegala na Irskem uvozilo na stotisoče ton skrilavca.
Thereafter, secondary aggregates were required to compete with aggregates benefiting from the exemption and in certain circumstances they could not.
Skrilavec z Irskega se prodaja na trgih gradbeništva po vsem Severnem Irskem.
However, production of secondary aggregates has not diminished as there is demand for the higher quality product.
V gradbenih projektih ob meji z Irsko se uporabljajo oproščeni agregati z Irskega, ki so bili razvrščeni kot skrilavec.
They just cannot be sold to the same extent.
Združenje QPANI nadalje navaja kamen, ki je opisan kot skrilavec in ima zato neupravičeno korist zaradi oprostitve.
This, allegedly, leads to increased stockpiles of secondary aggregates.
Pripombe organov Združenega kraljestva
Moreover, Kinegar Quarries claims that there are no environmental benefits due to the additional transportation of aggregates.
Organi Združenega kraljestva vztrajajo pri stališču, da oprostitev in olajšav, ki se preiskujejo, ni mogoče šteti za državno pomoč.
Kinegar Quarries claim that the United Kingdom Government had sought to ensure that non-aggregate producers can sell their by-products as levy exempt aggregates minimising their stocks of by-products.
Zlasti opozarjajo, da so razlikovanja v okviru dajatve utemeljena z naravo ali splošno sistematiko davčnega sistema, zato ne izpolnjujejo pogoja selektivnosti.
They consider that this goal has been achieved by the exemptions granted to non-aggregate producers (and a growing number of aggregate producers) for products which should in fact be called aggregates, because they are sold for the same purpose as material from an aggregate producer.
Organi Združenega kraljestva priznavajo opis agregatov iz uvodne izjave 8 sklepa o začetku postopka.
However, the stockpiles of by-products have moved from non-aggregate producers to aggregate producers who pay levy.
Poleg tega se strinjajo z logiko dajatve na agregate, kot je opisana v uvodni izjavi 67 sklepa o začetku postopka.
Kinegar Quarries mention that following the introduction of the AGL their sales of secondary aggregates dropped from over 50000 tonnes in 2007 to 9000 tonnes in 2013 and this could not be attributed entirely to economic recession.
Združeno kraljestvo je ob navajanju sodbe Splošnega sodišča pojasnilo, da je cilj dajatve na agregate:
It maintains that it is no longer able to compete with exempted aggregates as its quotations are GBP 1,5-GBP 2,0 higher than those of its competitors.
„[…] predvsem, da se v gradbenem sektorju spodbudi uporab[a] agregatov iz stranskih proizvodov ali odpadkov, ki nastanejo pri nekaterih postopkih (tako imenovani ‚sekundarni‘ agregati), in recikliranih agregatov, da bi se tako zmanjšala uporaba agregatov, ki se […] pridobiva[jo] s postopkom ekstrakcije v kamnolomih (tako imenovani ‚primarni‘ agregati) in ki so neobnovljivi naravni viri, in tako omejiti škodo za okolje, ki je povezana s tem postopkom ekstrakcije (v nadaljevanju: cilj zmanjšanja povpraševanja ali okoljski cilj AGL)“.
Comments received from Torrington Stone Ltd (Beam Quarry & Vyse Quarry) (‘Torrington Stone’) on 17 January 2014
Organi Združenega kraljestva trdijo, da je bila logika davka že od začetka jasno določena v oceni regulativnega učinka:
Torrington Stone submits that if its two quarries were not under the same ownership they would not have been viable today due to the introduction of the AGL.
„Glavni cilj možnosti, ki jo je izbrala vlada, bi bil znižati okoljske stroške pridobivanja agregatov v kamnolomih, ki jih morajo plačati posamezniki in podjetja, v družbi na splošno, ter spodbujati recikliranje.“
It maintains that clients make their purchasing choice based on the descriptions of the materials, such as quality and size, and not the geology of the materials.
Organi Združenega kraljestva trdijo, da je namen dajatve doseganje okoljskega cilja na dva različna, a medsebojno povezana načina.
Clients do not know if a material is taxed or not.
Prvič, uvedba dajatve pripomore k internalizaciji dela škode, ki jo povzročita pridobivanje in prevoz agregatov.
One of the quarries produces primarily shale with mudstone by-products while the other produces primarily gritstone with shale spoil.
Dajatev torej vpliva na zmanjšanje povpraševanja po na novo pridobljenih agregatih, saj se stroški zvišajo.
All are sold as aggregates.
Drugič, oprostitve in olajšave se dodelijo za odpadke in reciklirane materiale, da bi se spodbudila preusmeritev povpraševanja od na novo pridobljenih agregatov na navedene materiale, pri čemer se ne odvrača od proizvodnje materialov, ki niso agregati.
The mudstone by-product cannot be sold for any profit and is therefore tipped.
Da bi dajatev na agregate dosegla svoj okoljski cilj, je bila zasnovana tako, da zagotavlja ekonomsko privlačne nadomestne možnosti za na novo pridobljene obdavčljive agregate.
Comments received from Mineral Products Association Ltd (the ‘Mineral Products Association’) received on 2 January 2014
Po trditvah organov Združenega kraljestva je namen dajatve na agregate, da prek oprostitev spodbudi uporabo recikliranega materiala ali materiala, ki je stranski proizvod (in je nastal med postopkom, ki ni namenjen proizvodnji agregata), ter tako zmanjša povpraševanje po neobdelanih agregatih in posledično okoljsko škodo, povezano s pridobivanjem agregatov v kamnolomih.
The Mineral Products Association submits that the ability of some operators to extract exempt materials such as shale and slate for the purpose of supplying aggregates markets is contrary to the original principles of the design of the AGL.
Odstopanja od področja uporabe davka se lahko razvrstijo v dve kategoriji:
The Association considers that extracted materials which are used for aggregates purposes should be subject to the AGL and that the exemptions should be limited to non-aggregate uses of the materials.
na reciklirane agregate in neizogibne odpadne stranske proizvode.
The Association submits that materials which arise as a result of individual combustion processes or smelting and refining of metal are genuine by-products of these processes and should be exempted as they meet the underlying objective of the AGL to encourage the use of recycled material and resource efficiency.
Zadnje je mogoče opredeliti kot material, ki se v Združenem kraljestvu tržno izkorišča in uporablja kot agregat v gradbeništvu, vendar nastane kot neizogibna posledica postopka, ki se ne izvede z namenom pridobivanja agregata.
By comparison, exemptions for shale, slate and other extracted materials lead to local market distortions as they lead to the substitution of taxed materials by untaxed materials.
Takšni proizvodi spadajo v dve kategoriji:
The BAA claims that the environmental objective of the AGL is to shift demand in favour of waste/by-product material as opposed to the implementation of the ‘polluter pays principle’, as the Commissions allegedly states in the Opening Decision.
Organi Združenega kraljestva opozarjajo, da so materiali, ki se pridobivajo, da se tržno izkoriščajo kot agregati, oziroma ki nastanejo kot stranski proizvod pri postopku, namenjenem pridobivanju agregatov za tržno izkoriščanje, v drugačnem dejanskem položaju kot oproščeni materiali.
This suggested primary objective, of polluter pays principle, if in fact applicable, would entail a selective approach to materials (to the ‘aggregates sector’ but not to other mineral-extraction activity), which inevitably results in State aid.
Organi Združenega kraljestva trdijo, da v skladu z opisanimi odstopanji oprostitve plačila dajatve razlikujejo med odpadnimi materiali, ki nastanejo kot stranski proizvod pri pridobivanju minerala, ki ni agregat, in so oproščeni plačila dajatve, ter odpadnimi materiali, ki so stranski proizvod pri pridobivanju agregata (kot so odpadki iz apnenca) in so obdavčeni.
Rather, the environmental objective of the AGL is intended to promote the use of aggregates which are by-products of waste from certain processes or of recycled aggregates, thereby reducing the use of quarried aggregates (shift in demand logic).
Navedeno razlikovanje po njihovem mnenju izhaja iz cilja odvračanja od pridobivanja apnenca za agregat, ne pa odvračanja od proizvodnje materiala, ki ni agregat.
The BAA submits that the effect of a would be ‘shift in demand’ logic of the tax would mean, in practice, that the AGL would be limited to rock, sand or gravel used to add bulk to construction and, that in view of this objective, only by-products or waste that could replace extracted minerals should benefit from the exemption.
Dajatev na agregate odvrača od pridobivanja agregata iz naravnih kamnin, obenem pa spodbuja uporabo nadomestnih agregatov.
However, BAA points out that this limitation is not the guiding principle of AGL taxation which allows for materials that cannot be replaced to be taxed.
Organi Združenega kraljestva trdijo, da so oprostitve od davka bistvenega pomena za doseganje okoljskega namena dajatve na agregate, saj zmanjšujejo škodo, ki nastane ob pridobivanju agregatov v kamnolomih.
The BAA considers that even if the exemptions under investigation were removed, the scope of AGL would be not consistent with its environmental logic, i.e. the ‘shift in demand’ logic.
Po njihovem mnenju je razlika v ceni med oproščenim in obdavčenim materialom tista, ki povpraševanje preusmerja od pridobivanja agregatov v kamnolomih.
According to BAA, the removal of exemptions for by-product/waste materials would make the AGL less aligned with its environmental objective.
Oprostitve so v skladu z okoljskim ciljem dajatve na agregate, kolikor se z uporabo oproščenih materialov na koncu zmanjšata povpraševanje po na novo pridobljenih agregatih in s tem povezana okoljska škoda.
By contrast, they claim that the removal of exemptions for material extracted for ‘use as aggregate’, such as slate and shale, would be in line with the environmental objective of the AGL.
Organi Združenega kraljestva trdijo, da je veliko primerov, v katerih so oproščeni agregati nadomestili najkakovostnejše agregate.
The BAA considers that the fact that the scope of the AGL does not correspond to the environmental objective of ‘shift in demand’ is supported by the fact that the by-product/waste of lime or cut building stone and materials such as rail track ballast and high PSV stone, for which there is no substitute, are taxed.
Pri gradnji olimpijskega parka za igre leta 2012 je bilo za nasipavanje potrebnih več kot milijon ton agregatnega materiala.
The BAA considers that the scope of the AGL is too far removed from its environmental logic.
Stranski proizvodi, nastali pri proizvodnji kaolinske gline v Cornwallu, in reciklirani agregati so bili uporabljeni namesto najkakovostnejših agregatov, kot je na novo pridobljen apnenec ali granit.
This would be due to the fact that some of the material that is not-taxed could be replaced with by-product or waste.
Odpadki glinastega skrilavca iz […] [45] kamnoloma glinastega skrilavca so bili uporabljeni kot polnilo pri polaganju cevi v […].
They provide as example clay used for bricks and ball clay used for tiles.
Ta drobljeni glinasti skrilavec je bil uporabljen namesto drugih agregatov iz drobljenca.
The BAA submitted a copy of the Cornish Building Stone and Slate Guide 2007 and observed that in that publication, several granite and slate quarries advertise themselves as producing similar types of products and building stone.
Stranski proizvod iz glinastega skrilavca iz istega kamnoloma je bil namesto najkakovostnejšega agregata uporabljen tudi pri gradnji pri […].
The BAA argues that the Guide reveals that the exemptions from the AGL are not consistent with its logic, i.e. to achieve a shift in demand between materials quarried for use as aggregate and waste being capable of being used as aggregate.
Organi Združenega kraljestva so pokazali, da se število oproščenih kamnolomov po uvedbi dajatve na agregate ni povečalo, kot je prikazano v spodnji preglednici, v kateri je navedeno število aktivnih kamnolomov ob določenem času:
The BAA claims that there is evidence that the availability of exemptions for the by-product/waste of china clay quarries has encouraged the extraction of more material than required, purely to benefit from the exemptions for the alleged by-products i.e. high quality granite [42].
Grudasta ilovica
The BAA further maintains that there is also evidence that some china clay quarry operators concentrate their efforts on the extraction of these alleged by-products rather than the original china clay material [43].
Kaolinska glina
The BAA refers to an e-mail from a quarry operator to the BAA [44] alleging that since the introduction of the AGL they have experienced severe difficulty competing with aggregates from china clay quarries as they the aggregate they produce are cheaper and have taken over the market.
Apnenec
As per the e-mail, the aggregates sold by china clay quarries are high grade stone and not a secondary product or a by-product.
Magmatske in metamorfne kamnine
The production of the respective quarry operator has halved and they have not achieved a profit in over nine years.
Glinasti skrilavec
Their waste materials cannot be sold.
Glina in skrilavec
The BAA maintains that the way the AGL is applied in the context of lime extraction is problematic.
Drobljenec je leta 2009 predstavljal 59,4 % prodaje primarnih agregatov v Združenem kraljestvu.
The extraction of lime itself is not taxed, but its waste or by-products are taxed.
Preostala taka prodaja se je nanašala na pesek in prod.
Moreover, the AGL applies to fines, by-product or waste of certain quarries, which can be used in the manufacturing of concrete building blocks that could be used to replace bricks manufacture with untaxed clay.
Apnenec je bil daleč najpomembnejši vir agregata iz drobljenca in je predstavljal 66 % skupne prodaje, sledile pa so mu magmatske kamnine, kot je granit (24 %), in peščenjaki (9 %).
Comments received from Quarry Products Association Northern Ireland Limited (‘QPANI’) on 8 January 2014
Apnenec, magmatske kamnine in peščenjaki se vsi uporabljajo v druge namene, npr. kot gradbeni kamni oziroma apnenec kot industrijsko apno.
QPANI maintains that it represents approximately 95 % of companies involved in the supply of quarry products to the construction industry in Northern Ireland.
Leta 2012 bi se agregat iz apnenca prodal za 7,16–11,70 GBP na tono.
Slate and shale are used as aggregates in the United Kingdom construction markets and can have significant local market impact where they are supplied into aggregates markets.
Kar zadeva dekorativne agregate, so organi Združenega kraljestva skupaj z združenjem BAA predložili informacije, da gre za neobičajno uporabo agregatov.
This is particularly true in Northern Ireland.
Agregati, ki se uporabljajo pri krajinskem urejanju okolice, se uporabljajo v majhnih količinah in izberejo glede na njihove vidne značilnosti, npr. barvo in obliko, gradbene lastnosti, kot je moč, pa so v nasprotju z drugimi uporabami agregatov obrobnega pomena.
While the supply of slate and shale for aggregates purposes can be materials which are, in effect, the by-products of extraction for non-aggregates purposes (e.g. the extraction of slate for the production of roofing slate), these materials are also extracted primarily for supply into aggregates markets.
Dekorativni agregati glede na majhne količine predstavljajo majhen delež tržnega povpraševanja po agregatih v Združenem kraljestvu.
QPANI also questions the exemption for materials which consist ‘mainly’ of coal, lignite, slate or shale.
OCENA PREJETIH PRIPOMB
According to QPANI it would be more simple and consistent if a simple distinction were made between materials used for aggregates purposes, on the one hand, and those used for non-aggregates purposes, on the other.
Komisija je v sklepu o začetku postopka že ugotovila, da je mogoče načelo običajne obdavčitve dajatve na agregate povzeti kot obdavčitev kamnin, proda in peska, ki so na novo/namensko pridobljeni, da bi se uporabili kot agregati, in ki se v Združenem kraljestvu tržno izkoriščajo od vključno 1. aprila 2002.
Materials used for aggregates purposes should be subject to the AGL and materials used for non-aggregates purposes should not be subject to it.
Komisija poleg pripomb organov Združenega kraljestva v zvezi z načelom obdavčitve, na katerem temelji dajatev na agregate, navaja naslednje ugotovitve.
QPANI maintains that the AGL has led to environmental damage due to the possibility to transport farther exempt materials.
Več tretjih oseb je pripomnilo, da dajatev na agregate materialov ne obravnava dosledno, ker stranski proizvodi iz drugih oproščenih materialov (kamnin, iz katerih se proizvaja kamen z vsaj eno ravno površino (v nadaljnjem besedilu: obdelani kamen), apna), kamnine z visokim količnikom PSV, kamen za obloge za obrambo pred morjem, kamen za suhi zid in stranski proizvodi/odpadki, nastali ob pridobivanju primarnih visokokakovostnih agregatov, plačila dajatve niso oproščeni.
QPANI submits that in Northern Ireland there have been hundreds of thousands of tonnes of shale imported from Donegal, in Ireland.
Navedeni materiali naj bi bili v enakem pravnem in dejanskem položaju kot trenutno oproščeni stranski proizvodi iz materialov, ki niso agregati, ali kot materiali za specializirane uporabe, ki niso obdavčeni.
Shale from Ireland is sold in construction markets across the whole of Northern Ireland.
Komisija sama je v sklepu o začetku postopka zastavila vprašanje, zakaj naj bi bilo po njenem mnenju upravičeno, da se oprostitve dodelijo za stranske proizvode iz grudaste ilovice, kaolinske gline, premoga, lignita, skrilavca in glinastega skrilavca, ne pa tudi za stranske proizvode iz apna za kmetijsko uporabo in obdelanega kamna.
Construction projects along the border with the Ireland have used exempt aggregates from Ireland classified as shale.
OBDAVČITEV STRANSKIH PROIZVODOV, NASTALIH PRI PRIDOBIVANJU OBDELANEGA KAMNA IN APNA
QPANI further makes reference to stone that is described as shale and, thus, unduly benefits from the exemption.
Komisija po prejemu obsežnih informacij tretjih oseb in organov Združenega kraljestva ugotavlja, da so odpadki ali stranski proizvodi, nastali pri pridobivanju obdelanega kamna in apna, iz enake vrste kamnin kot obdelani kamen in apno:
Comments from the UK authorities
odpadki pri pridobivanju apnenca, ki se uporablja za proizvodnjo apna, so verjetno prav tako iz apnenca, (ii) odpadki, ki nastanejo pri pridobivanju kamnin za proizvodnjo obdelanega kamna, pa so verjetno pretežno odlomki tiste vrste kamnine, ki se obdeluje.
The UK authorities maintain their position that the exemptions and reliefs under investigation do not give rise to State aid.
Oprostitve plačila dajatve na agregate razlikujejo med odpadnimi materiali, nastalimi kot stranski proizvod iz materiala, ki se ne pridobiva, da bi se uporabljal kot agregat (kot so odpadki pri pridobivanju kaolinske gline in grudaste ilovice, premoga, lignita in glinastega skrilavca), in so oproščeni plačila dajatve, in odpadnimi materiali, ki so stranski proizvod pri namernem pridobivanju materiala, ki naj bi se uporabljal kot agregat (kot so odpadki pri apnencu), in so obdavčeni.
In particular, they submit that the distinctions made by the levy are justified by the nature or general scheme of the tax system and therefore do not satisfy the condition of selectivity.
To davčno razlikovanje izhaja iz cilja odvračanja od novega pridobivanja apnenca, granita, peščenjakov itd., ki naj bi se uporabljali kot agregati, pri čemer ne vpliva na proizvodnjo materialov, ki niso agregati.
The UK authorities mention that the General Court observed in paragraph 55 of its judgment of 7 March 2012: ‘the normal taxation principle underlying the aggregates levy is based solely on the notion of the commercial exploitation in the United Kingdom of a material that is taxable as an “aggregate”’.
Poleg tega pri pridobivanju obdelanega kamna in apna iz glavnih pridobljenih materialov ni dodatnih stroškov (obdelave).
The UK authorities maintain that since the AGL is not intended to tax rock, sand, or gravel exploited for use in industrial or agricultural processes, any levy paid on materials used for such non-aggregate purposes is recoverable as a tax credit.
Ravno nasprotno je na primer pri pridobivanju grudaste ilovice in kaolinske gline, pri katerih je ločevanje teh materialov od odpadkov zelo drago.