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阿根廷礦業(yè)投資分析(下)
9.?Environmental Protection Standards?
環(huán)境保護(hù)標(biāo)準(zhǔn)
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Section 41 of the Argentinean National Constitution states that “the Federal Government shall issue rules on minimum environmental protection standards" and that “all Provinces shall issue the provisions necessary to supplement such rules without affecting local jurisdictions". Therefore, the AMC and the General Environmental Law No. 25675 are the main sources of environmental legislation, together with the provincial local procedural regulations, among many other national and provincial environmental protection regulations (e.g., the Complementary Title of the Environmental Protection for Mining Activity of the AMC, Protection of Archaeological and Paleontological Heritage, Water Effluents and Gas Emissions, etc.).
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阿根廷國(guó)家憲法第41條規(guī)定,“聯(lián)邦政府應(yīng)頒布關(guān)于最低環(huán)境保護(hù)標(biāo)準(zhǔn)的規(guī)定";“各省應(yīng)頒布必要的規(guī)定,在不影響地方管轄權(quán)的情況下對(duì)這些規(guī)定進(jìn)行補(bǔ)充"。因此《國(guó)家礦業(yè)法》和第25675號(hào)法律《一般環(huán)境法》是環(huán)境立法的主要來(lái)源,此外還有各省的地方程序法規(guī),以及許多其他國(guó)家和省級(jí)環(huán)境保護(hù)法規(guī)(例如,《<國(guó)家礦業(yè)法>采礦活動(dòng)環(huán)境保護(hù)補(bǔ)編》、《考古和古生物遺產(chǎn)保護(hù)法》、《水排放和氣體排放法》等)。
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Mining prospecting, exploration, exploitation, development, preparation, extraction, and storage of minerals, including all activities related to the closure of the mine,? the processes of grinding, milling, benefit, sintering, briquetting, primary elaboration, burning, foundry, refining, sawing, engraving, polishing, and other processes that may arise from new technologies and the disposal of wastes of any kind, must comply with minimum environmental standards applicable throughout Argentina, included in Title 2 of the AMC (Section 249).
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礦產(chǎn)的探礦、勘探、開采、開發(fā)、制備、提取和儲(chǔ)存,包括與礦山關(guān)閉有關(guān)的所有活動(dòng),研磨、碾磨、燒結(jié)、壓塊、初級(jí)加工、燃燒、鑄造、精煉、鋸切、雕刻、拋光等過(guò)程,以及新技術(shù)可能產(chǎn)生的其他過(guò)程和各種廢物的處理,都必須遵守《國(guó)家礦業(yè)法》第2篇(第249條)中規(guī)定的適用于阿根廷全國(guó)的最低環(huán)境標(biāo)準(zhǔn)。
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In addition, each province may issue supplementary rules and proceedings with the purpose of applying such minimum standards.? These Provincial regulations (or Municipal, as the case may be) can not diminish the standards set by the AMC but may establish requirements with higher standards.
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此外,各省還可頒布補(bǔ)充規(guī)定和程序以執(zhí)行這些最低標(biāo)準(zhǔn)。 這些省級(jí)法規(guī)(或市級(jí)法規(guī),視情況而定)不能降低《國(guó)家礦業(yè)法》規(guī)定的標(biāo)準(zhǔn),但可以制定更高標(biāo)準(zhǔn)的要求。
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The following are the main requirements that must be met in order to conduct reconnaissance, exploration, and mining operations in Argentina:
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以下是在阿根廷進(jìn)行勘察、勘探和采礦作業(yè)必須滿足的主要要求:
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9.1 Environmental Impact Declaration (EID)
環(huán)境影響聲明
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Prior to the commencement of any activity mentioned above, it is mandatory the submission of an Environmental Impact Report (EIR) to the enforcement authority, which will then be evaluated through a technical, scientific and legal-administrative process of analysis. Once the evaluation of the EIR has been completed, the Enforcement Authority issues the Environmental Impact Declaration (EID) which is the final document of the evaluation and contains the conditions under which the activity will be carried out in relation to the environment, the community and the Authority. The EID is updated every two years, at the most, through the submission of a Renewal EIR, which includes the results of the environmental actions carried out and the new facts that have been generated.
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在開展上述任何活動(dòng)之前,必須向執(zhí)法當(dāng)局提交一份環(huán)境影響報(bào)告(EIR),然后通過(guò)技術(shù)、科學(xué)和法律行政分析對(duì)其進(jìn)行評(píng)估。一旦完成了對(duì)環(huán)境影響報(bào)告的評(píng)估,執(zhí)法部門就會(huì)發(fā)布環(huán)境影響聲明(EID)作為環(huán)境影響評(píng)估的最終文件,其中包含了與環(huán)境、社區(qū)以及執(zhí)法部門相關(guān)的開展礦業(yè)活動(dòng)的條件。環(huán)境影響聲明最多每?jī)赡旮乱淮危碌姆绞绞翘峤灰环荨董h(huán)境影響報(bào)告更新》,其中包括已開展環(huán)境行動(dòng)的結(jié)果和已產(chǎn)生的新情況。
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Each of the provinces complements the above-mentioned mining-environmental licensing process within their own provincial regulation. At the provincial level, the nature of the mining-environmental authorities is determined by each province and in many cases, such authority is vested within the same mining granting authority (i.e., the mining court or mining ministry with a specific technical environmental dependence).
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各省都可以在本省法規(guī)范圍內(nèi)對(duì)上述采礦環(huán)境許可程序進(jìn)行補(bǔ)充。在省一級(jí),采礦環(huán)境當(dāng)局的性質(zhì)由各省決定。在許多情況下,這種權(quán)力屬于同一采礦許可當(dāng)局(即有具體的環(huán)境技術(shù)依賴的礦業(yè)法院或礦業(yè)部)。
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9.2 Public Hearings
聽證會(huì)
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The General Environmental Law states a mandatory public participation stage in the approval process for projects that may generate negative and significant effects on the environment, although the opinions or objections of the attendants at public hearings should not be considered binding for administrative decisions (Law No. 25675, Section 20).
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《一般環(huán)境法》規(guī)定,對(duì)于可能對(duì)環(huán)境產(chǎn)生負(fù)面和重大影響的項(xiàng)目,在審批過(guò)程中必須有公眾參與,但公眾聽證會(huì)上參與人發(fā)布的意見或反對(duì)意見不應(yīng)被視為對(duì)行政決定具有約束力(第25675號(hào)法律,第20條)
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9.3 Environmentally Protected and Reserved Areas
環(huán)境保護(hù)區(qū)與保留區(qū)
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All land in Argentina is available for the performance of mining exploration and exploitation, however, there are some exceptions to this rule.? National Parks Law No. 22351, and Decree No. 2148/1990 create protected and reserved areas where mining exploitation is not allowed.? Similar rules related to the protection of Provincial natural areas and their wild environments have been enacted by some Provinces, especially to control metalliferous mining, such as the Provincial Law No. 3105 of the province of Santa Cruz, enacted in 2009, which created an area of special mining interest, within which it is allowed to conduct mining activities. This law also identifies certain areas that are excluded from the Area of Special Mining Interest Law.
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阿根廷的所有土地都可用于礦業(yè)勘探和開采,但也有一些例外情況。第22351號(hào)《國(guó)家公園法》和第2148/1990號(hào)法令規(guī)定了禁止采礦的保護(hù)區(qū)和保留區(qū)。一些省份也頒布了與保護(hù)省級(jí)自然區(qū)及其野生環(huán)境有關(guān)的類似規(guī)則,尤其是為了控制金屬礦開采,如圣克魯斯省2009年頒布的第3105號(hào)省級(jí)法律,該法律設(shè)立了一個(gè)“特別采礦利益區(qū)",允許在該區(qū)域內(nèi)開展采礦活動(dòng)。該法還確定了某些不屬于“特別采礦利益區(qū)"管轄范圍的地區(qū)。
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9.4 Other Environmental Regulations
?其他環(huán)境法規(guī)
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Further regulations in relation to environment include: (a) National rules regarding the protection of archaeological and paleontological heritage (Law No. 25743 and Decree No. 1022/2004); (b) Provincial rules on effluents, use of toxic substances, soil protection, among others; (c) Law No. 26331 on Minimum Standards for the Protection of Native Forests; (d) Law No. 25688, which states the minimum environmental requirements for the preservation and rational use of water; and (e) Law No. 26639 on Minimum Standards for the Protection of Glaciers.
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與環(huán)境有關(guān)的其他法規(guī)包括:(a)關(guān)于保護(hù)考古和古生物遺產(chǎn)的國(guó)家法規(guī)(第25743號(hào)法律和第1022/2004號(hào)法令);(b)關(guān)于排污、使用有毒物質(zhì)、土壤保護(hù)等問(wèn)題的省級(jí)法規(guī);(c)關(guān)于原生林保護(hù)最低標(biāo)準(zhǔn)的第26331號(hào)法律;(d)第25688號(hào)法律,其中規(guī)定了保護(hù)和合理用水的最低環(huán)境要求;(e)關(guān)于冰川保護(hù)最低標(biāo)準(zhǔn)的第26639號(hào)法律。
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10. Protection of Indigenous Communities
原住民社區(qū)的保護(hù)
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The National Constitution acknowledges the possession and property of the land traditionally occupied by aboriginal communities or indigenous people (Section 75, subsection 17).? Accordingly, the National Civil and Commercial Code establishes that indigenous communities have the right to possess and own those lands they have traditionally occupied, as well as other lands that might be adequate and sufficient for human development. It is noted that this right requires further regulation through a special law, which remains to be seen.?
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國(guó)家憲法承認(rèn)原住民社區(qū)或原住居民對(duì)傳統(tǒng)上占有土地的所有權(quán)和財(cái)產(chǎn)權(quán)(第75條第17款)。因此,《國(guó)家民法和商法典》規(guī)定,原住民社區(qū)有權(quán)擁有和占有他們傳統(tǒng)上占有的土地,以及其他用以滿足人類發(fā)展需要的土地。需要指出的是,這項(xiàng)權(quán)利需要通過(guò)一項(xiàng)特別法律來(lái)進(jìn)一步規(guī)范,這一點(diǎn)還有待觀察。
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Although community development agreements are not mandatory in Argentina, when developing any mining project with various stakeholders specially in those situated in regions directly influenced by local or indigenous communities, companies acknowledge the importance of satisfying not only legal requirements such as permits and authorizations, but also securing the support of the communities involved.
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雖然在阿根廷社區(qū)發(fā)展協(xié)議并不是強(qiáng)制性的,但在與各利益相關(guān)方共同開發(fā)任何采礦項(xiàng)目時(shí),特別是在那些直接受當(dāng)?shù)鼗蛟∶裆鐓^(qū)影響的地區(qū),企業(yè)都認(rèn)識(shí)到不僅要滿足各種許可和授權(quán)等法律要求,還要獲得相關(guān)社區(qū)的支持。
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11. Royalties and Taxes on Mining Activity?
采礦活動(dòng)的特許權(quán)使用費(fèi)和稅費(fèi)
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Argentina, structured as a federal nation, distributes tax authority between the national government, provinces and, to a limited extent, municipalities. As a general rule, entities involved in mining activities generally fall under the regular tax framework that applies to all the companies. This covers taxes such as income tax, value added tax (VAT), gross receipts tax and others, among others.
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作為一個(gè)聯(lián)邦制國(guó)家,阿根廷稅收權(quán)力在國(guó)家政府、各省以及(在某些情況下)市鎮(zhèn)之間分配。一般來(lái)說(shuō),從事采礦活動(dòng)的實(shí)體通常屬于適用于所有公司的常規(guī)稅收框架。這包括所得稅、增值稅、總收入稅等稅種。
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Regarding the special taxes applicable to the mining industry, mines are awarded through the payment of an annual fee, established by the National Congress and paid to the National Government or the Provinces, according to the location of the mines.? The fee must be paid in advance in two equal instalments, on 30th?June and 31st?December every year.? It must be paid from the day the mine is registered, whether the survey has been performed or not (AMC, Section 216).? However, Section 224 of the AMC establishes that the discoverer is exempted from the payment of annual fees for a three-year term.
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關(guān)于適用于采礦業(yè)的特別稅,礦山的開采需要繳納年費(fèi),年費(fèi)標(biāo)準(zhǔn)由國(guó)民議會(huì)確定,并根據(jù)礦山所在地向國(guó)家政府或各省繳納。 年費(fèi)必須在每年6月30日和12月31日分兩次等額預(yù)付。無(wú)論是否進(jìn)行過(guò)調(diào)查,都必須從礦山登記之日起繳納(《國(guó)家礦業(yè)法》第216條)。不過(guò),《國(guó)家礦業(yè)法》第224條規(guī)定,發(fā)現(xiàn)者可在三年內(nèi)免繳年費(fèi)。
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Moreover, the provinces as owners of the natural resources, are entitled to (and almost all do) impose royalties set forth through a Provincial act of Congress and collected by either the mining authority or the Provincial internal revenue authority. The Mining Investment Law No. 24196, amended by Law No. 25161, set a limit of 3 percent on provincial royalties, to which most provinces have adhered to. This notwithstanding, individual provinces can provide further specifics royalties within the aforementioned percentage range.
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此外,各省作為自然資源的所有者,有權(quán)(而且?guī)缀跛惺》荻紩?huì))通過(guò)省級(jí)國(guó)會(huì)法案征收特許權(quán)使用費(fèi),并由礦業(yè)當(dāng)局或省級(jí)國(guó)內(nèi)稅收當(dāng)局征收。經(jīng)第25161號(hào)法律修訂的第24196號(hào)《礦業(yè)投資法》規(guī)定,省級(jí)特許權(quán)使用費(fèi)不得超過(guò)3%。盡管如此,各省仍可在上述百分比范圍內(nèi)規(guī)定更具體的特許權(quán)使用費(fèi)。
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12. Cancellation, Abandonment and Relinquishment?
取消、放棄和回收
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As per Section 222 of the AMC, mining concessions can be withdrawn by the concessionaire through a direct and spontaneous act which demonstrates to the mining authority the decision not to pursue the mining works.? A written declaration must be filed with the mining authority 20 days before the abandonment, indicating the name of the mine, the mineral, the substance exploited, and the stage reached in the work. The petition will be registered and published to allow preferred creditors and mortgagees to request the public sale of the mine so that they may recover their debt, or to allow them to request the adjudication of the mine.?
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根據(jù)《國(guó)家礦業(yè)法》第222條,特許權(quán)人可以通過(guò)直接和自發(fā)的申請(qǐng),向礦業(yè)當(dāng)局表明不再繼續(xù)采礦作業(yè)的決定,請(qǐng)求收回采礦特許權(quán)。特許權(quán)人必須在放棄前20天向礦業(yè)當(dāng)局提交一份書面說(shuō)明,明確礦山名稱、礦物、開采的物質(zhì)以及作業(yè)階段。該等說(shuō)明將被登記并公布,以便優(yōu)先債權(quán)人和抵押權(quán)人可以要求公開出售礦山,從而收回其債務(wù),或者允許他們要求對(duì)礦山(的歸屬)進(jìn)行裁決。
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In two specific sections (Section 216, last paragraph, and Section 218) the AMC defines the situations which could result in the forfeiture of an MC.
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《國(guó)家礦業(yè)法》在兩個(gè)具體條款(第216 節(jié)最后一段和第218節(jié))中規(guī)定了可能導(dǎo)致采礦特許權(quán)被沒(méi)收的情況。
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(i) Default in the obligation to pay the annual mining fee.? In this case, the forfeiture occurs if the payments are in arrears upon the expiration of a 45-day period counted as from the delivery of a notice by the mining authority; such notice may be issued only if the MC is in arrears at the expiration of a two-month period following the end of the relevant annual period in which the annual fee is due.
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未履行支付年度采礦費(fèi)的義務(wù)。在此種情況下,如果從礦業(yè)當(dāng)局發(fā)出通知起算的45天期限屆滿時(shí)仍拖欠付款,則沒(méi)收采礦費(fèi);只有在應(yīng)繳納年費(fèi)的相關(guān)年度結(jié)束后兩個(gè)月期限屆滿時(shí)仍拖欠管委會(huì)年費(fèi)的情況下,才可發(fā)出通知。
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(ii) Default in the fulfilment of the obligations under the investment plan or to the breach of the reporting obligations.? In these cases, the forfeiture requires 30 days’ prior written notice from the mining authority and a 15-day period in which to file whatever defenses the title owner might deem appropriate to excuse itself from the non-performance of which it is accused.
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不履行投資計(jì)劃規(guī)定的義務(wù)或違反報(bào)告義務(wù)。在這些情況下,沒(méi)收需要礦業(yè)當(dāng)局提前 30 天發(fā)出書面通知,并給予特許權(quán)人15天的期限來(lái)為其被指控的不履約行為申請(qǐng)辯解。
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In addition, Section 225 of the AMC establishes that, where a mine has been inactive for more than four years, the mining authority shall summon the MC owner to file an activation or reactivation plan within a term of six months.? Failure to file the plan, or to complete it, results in the MC being declared vacant. The consequence of a MC declared vacant is that any interested party may apply for it, this means: (i) all registered secured creditors are given priority over other parties; (ii) the requesting party must pay the defaulted annual fee, if due; and (iii) the defaulting miner may not apply for the vacant MC until a year has elapsed since the registration of its vacancy.
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此外,《國(guó)家礦業(yè)法》第225條規(guī)定,如果礦山閑置時(shí)間超過(guò)四年,礦業(yè)管理機(jī)構(gòu)應(yīng)要求采礦特許權(quán)所有者在六個(gè)月內(nèi)提交激活或重新激活計(jì)劃。未提交計(jì)劃或未完成計(jì)劃的,采礦特許權(quán)將被宣布為空置。宣布采礦特許權(quán)空置的后果是,任何相關(guān)方都可以申請(qǐng)?jiān)摬傻V特許權(quán),這意味著:(i)所有已登記的有擔(dān)保債權(quán)人優(yōu)先于其他各方進(jìn)行申請(qǐng);(ii)申請(qǐng)方必須支付拖欠的年費(fèi)(如到期);(iii)在采礦特許權(quán)空置登記滿一年后,違約礦主才可以申請(qǐng)空置的采礦特許權(quán)。
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13. Current Situation and Future Outlook
現(xiàn)狀與展望
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Argentina is currently facing a political and economic crisis, which has aggravated the National Government’s lack of access to international financial markets and has led it to tighten restrictions on access to the foreign exchange market for companies and individuals. However, as to the mining industry itself, the National Government as well as the Provincial Governments, have shown support for the development of the country’s mining potential.? Overall, we believe the future of the mining investment industry in Argentina will undergo a remarkable transformation. The country's vast and unique lithium reserves will drive the wave of lithium transactions and consolidate its position within the "Lithium Triangle". This attraction is leading to increase M&A activity in the lithium sector, attracting key industry players and large corporations, as well as creating an environment rich in opportunity for innovation and expansion.
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阿根廷目前正面臨著政治和經(jīng)濟(jì)危機(jī),這加劇了國(guó)家政府無(wú)法進(jìn)入國(guó)際金融市場(chǎng)的問(wèn)題,并導(dǎo)致國(guó)家政府收緊了對(duì)公司和個(gè)人進(jìn)入外匯市場(chǎng)的限制。不過(guò),就采礦業(yè)本身而言,國(guó)家政府和各省政府都表示支持開發(fā)該國(guó)的采礦潛力??傮w而言,筆者認(rèn)為阿根廷礦業(yè)投資行業(yè)的未來(lái)將發(fā)生顯著變化。該國(guó)巨大而獨(dú)特的鋰儲(chǔ)量將推動(dòng)鋰交易浪潮,鞏固其在“鋰三角"中的地位。這種吸引力將導(dǎo)致鋰行業(yè)的并購(gòu)活動(dòng)增加,吸引行業(yè)的主要參與者和大型企業(yè),并創(chuàng)造充滿創(chuàng)新和擴(kuò)張機(jī)會(huì)的經(jīng)濟(jì)環(huán)境。