阿根廷矿业投资分析(下)
阿根廷矿业投资分析(下)
9. Environmental Protection Standards
环境保护标准
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.).
阿根廷国家宪法第41条规定,“联邦政府应颁布关于最低环境保护标准的规定”;“各省应颁布必要的规定,在不影响地方管辖权的情况下对这些规定进行补充”。因此《国家矿业法》和第25675号法律《一般环境法》是环境立法的主要来源,此外还有各省的地方程序法规,以及许多其他国家和省级环境保护法规(例如,《<国家矿业法>采矿活动环境保护补编》、《考古和古生物遗产保护法》、《水排放和气体排放法》等)。
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).
矿产的探矿、勘探、开采、开发、制备、提取和储存,包括与矿山关闭有关的所有活动,研磨、碾磨、烧结、压块、初级加工、燃烧、铸造、精炼、锯切、雕刻、抛光等过程,以及新技术可能产生的其他过程和各种废物的处理,都必须遵守《国家矿业法》第2篇(第249条)中规定的适用于阿根廷全国的最低环境标准。
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.
此外,各省还可颁布补充规定和程序以执行这些最低标准。 这些省级法规(或市级法规,视情况而定)不能降低《国家矿业法》规定的标准,但可以制定更高标准的要求。
The following are the main requirements that must be met in order to conduct reconnaissance, exploration, and mining operations in Argentina:
以下是在阿根廷进行勘察、勘探和采矿作业必须满足的主要要求:
9.1 Environmental Impact Declaration (EID)
环境影响声明
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.
在开展上述任何活动之前,必须向执法当局提交一份环境影响报告(EIR),然后通过技术、科学和法律行政分析对其进行评估。一旦完成了对环境影响报告的评估,执法部门就会发布环境影响声明(EID)作为环境影响评估的最终文件,其中包含了与环境、社区以及执法部门相关的开展矿业活动的条件。环境影响声明最多每两年更新一次,更新的方式是提交一份《环境影响报告更新》,其中包括已开展环境行动的结果和已产生的新情况。
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).
各省都可以在本省法规范围内对上述采矿环境许可程序进行补充。在省一级,采矿环境当局的性质由各省决定。在许多情况下,这种权力属于同一采矿许可当局(即有具体的环境技术依赖的矿业法院或矿业部)。
9.2 Public Hearings
听证会
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).
《一般环境法》规定,对于可能对环境产生负面和重大影响的项目,在审批过程中必须有公众参与,但公众听证会上参与人发布的意见或反对意见不应被视为对行政决定具有约束力(第25675号法律,第20条)
9.3 Environmentally Protected and Reserved Areas
环境保护区与保留区
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.
阿根廷的所有土地都可用于矿业勘探和开采,但也有一些例外情况。第22351号《国家公园法》和第2148/1990号法令规定了禁止采矿的保护区和保留区。一些省份也颁布了与保护省级自然区及其野生环境有关的类似规则,尤其是为了控制金属矿开采,如圣克鲁斯省2009年颁布的第3105号省级法律,该法律设立了一个“特别采矿利益区”,允许在该区域内开展采矿活动。该法还确定了某些不属于“特别采矿利益区”管辖范围的地区。
9.4 Other Environmental Regulations
其他环境法规
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.
与环境有关的其他法规包括:(a)关于保护考古和古生物遗产的国家法规(第25743号法律和第1022/2004号法令);(b)关于排污、使用有毒物质、土壤保护等问题的省级法规;(c)关于原生林保护最低标准的第26331号法律;(d)第25688号法律,其中规定了保护和合理用水的最低环境要求;(e)关于冰川保护最低标准的第26639号法律。
10. Protection of Indigenous Communities
原住民社区的保护
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.
国家宪法承认原住民社区或原住居民对传统上占有土地的所有权和财产权(第75条第17款)。因此,《国家民法和商法典》规定,原住民社区有权拥有和占有他们传统上占有的土地,以及其他用以满足人类发展需要的土地。需要指出的是,这项权利需要通过一项特别法律来进一步规范,这一点还有待观察。
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.
虽然在阿根廷社区发展协议并不是强制性的,但在与各利益相关方共同开发任何采矿项目时,特别是在那些直接受当地或原住民社区影响的地区,企业都认识到不仅要满足各种许可和授权等法律要求,还要获得相关社区的支持。
11. Royalties and Taxes on Mining Activity
采矿活动的特许权使用费和税费
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.
作为一个联邦制国家,阿根廷税收权力在国家政府、各省以及(在某些情况下)市镇之间分配。一般来说,从事采矿活动的实体通常属于适用于所有公司的常规税收框架。这包括所得税、增值税、总收入税等税种。
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.
关于适用于采矿业的特别税,矿山的开采需要缴纳年费,年费标准由国民议会确定,并根据矿山所在地向国家政府或各省缴纳。 年费必须在每年6月30日和12月31日分两次等额预付。无论是否进行过调查,都必须从矿山登记之日起缴纳(《国家矿业法》第216条)。不过,《国家矿业法》第224条规定,发现者可在三年内免缴年费。
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.
此外,各省作为自然资源的所有者,有权(而且几乎所有省份都会)通过省级国会法案征收特许权使用费,并由矿业当局或省级国内税收当局征收。经第25161号法律修订的第24196号《矿业投资法》规定,省级特许权使用费不得超过3%。尽管如此,各省仍可在上述百分比范围内规定更具体的特许权使用费。
12. Cancellation, Abandonment and Relinquishment
取消、放弃和回收
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.
根据《国家矿业法》第222条,特许权人可以通过直接和自发的申请,向矿业当局表明不再继续采矿作业的决定,请求收回采矿特许权。特许权人必须在放弃前20天向矿业当局提交一份书面说明,明确矿山名称、矿物、开采的物质以及作业阶段。该等说明将被登记并公布,以便优先债权人和抵押权人可以要求公开出售矿山,从而收回其债务,或者允许他们要求对矿山(的归属)进行裁决。
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.
《国家矿业法》在两个具体条款(第216 节最后一段和第218节)中规定了可能导致采矿特许权被没收的情况。
(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.
未履行支付年度采矿费的义务。在此种情况下,如果从矿业当局发出通知起算的45天期限届满时仍拖欠付款,则没收采矿费;只有在应缴纳年费的相关年度结束后两个月期限届满时仍拖欠管委会年费的情况下,才可发出通知。
(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.
不履行投资计划规定的义务或违反报告义务。在这些情况下,没收需要矿业当局提前 30 天发出书面通知,并给予特许权人15天的期限来为其被指控的不履约行为申请辩解。
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.
此外,《国家矿业法》第225条规定,如果矿山闲置时间超过四年,矿业管理机构应要求采矿特许权所有者在六个月内提交激活或重新激活计划。未提交计划或未完成计划的,采矿特许权将被宣布为空置。宣布采矿特许权空置的后果是,任何相关方都可以申请该采矿特许权,这意味着:(i)所有已登记的有担保债权人优先于其他各方进行申请;(ii)申请方必须支付拖欠的年费(如到期);(iii)在采矿特许权空置登记满一年后,违约矿主才可以申请空置的采矿特许权。
13. Current Situation and Future Outlook
现状与展望
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.
阿根廷目前正面临着政治和经济危机,这加剧了国家政府无法进入国际金融市场的问题,并导致国家政府收紧了对公司和个人进入外汇市场的限制。不过,就采矿业本身而言,国家政府和各省政府都表示支持开发该国的采矿潜力。总体而言,笔者认为阿根廷矿业投资行业的未来将发生显著变化。该国巨大而独特的锂储量将推动锂交易浪潮,巩固其在“锂三角”中的地位。这种吸引力将导致锂行业的并购活动增加,吸引行业的主要参与者和大型企业,并创造充满创新和扩张机会的经济环境。