natgillin/translations-raw huggingface dataset:
Der er ikke dokumentation for, at en sådan analyse blev gennemført.
For the sake of completeness, the Commission will also consider the explanations provided in those reports, in so far as relevant, although they were not available to Irish Revenue at the time those rulings were issued.
Tilpasningen af brandstrategien til det lokale marked var en central funktion for udviklingen af Apples brand i de forskellige regioner, og filialen fik henført omkostningerne i forbindelse med globale og lokale reklameprogrammer med henblik på at udføre denne funktion [230].
Selective advantage resulting from Irish Revenue's acceptance of the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland
ASI's irske filial var også ansvarlig for at indsamle og analysere regionale data med henblik på at opstille efterspørgselsprognoser for Apple-produkter [231].
As explained in recitals 265 to 321, the Commission considers that Irish Revenue's acceptance of the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, upon which the profit allocation methods proposed by Apple and endorsed by the contested tax rulings are based, results in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
Denne funktion forekommer at være uundværlig for udnyttelsen af Apple IP i EMEIA-regionen.
Profit allocation within a company involves allocating assets, functions and risks between the various parts of that company
ASI's irske filial var fuldt ansvarlig for at drive kundesupporttjenesten »AppleCare«, som yder eftersalgssupport og reparationstjenester til hele EMEIA-regionen.
In the contested tax rulings, Irish Revenue endorsed one-sided profit allocation methods for the allocation of profit to the Irish branches of ASI and AOE.
Denne funktion har direkte betydning for Apples brand, idet den har til formål at sikre kundetilfredshed og omfatter ansvar for garanti- og reparationsprogrammer [232].
Those methods are premised on the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be fully allocated outside of Ireland [183].
ASI's irske filial bar således store risici vedrørende produkternes og de teknologiske præstationer.
On the basis of that assumption, the taxable profit of ASI and AOE in Ireland is determined by using a transfer pricing method resembling the TNMM, with the Irish branches being treated as the ‘tested party’ and the residual profit of ASI and AOE being allocated outside Ireland [184].
Endelig kategoriserede Apple i 2014 [50-60] af ASI's [300-400] FTÆ'er, som alle havde base i Irland, som R&D-medarbejdere [233].
Ireland argues that under Section 25 TCA 97 it only has the competence to tax that portion of the profits of the company which is commensurate with the activities of the Irish branches and that this means that, for profit allocation purposes, only the activities that take place in the Irish branches need to be considered by Irish Revenue [185].
Med hensyn til AOE blev dets irske filial præsenteret for Irish Revenue som værende ansvarligt for produktion og samling af en specialiseret serie af computerprodukter til EMEIA-regionen.
According to Ireland, the Apple IP licences held by ASI and AOE should not be allocated to the Irish branches for tax purposes, since there are no management activities associated with those licences in those branches [186].
I denne kapacitet udviklede AOE's irske filial Apple-specifikke processer og produktionsekspertise og varetog kvalitetssikrings- og kvalitetskontrolfunktioner [234], som er nødvendige for at bevare værdien af Apples brand [235].
By endorsing a method for calculating the taxable profit of the Irish branches based on the perspective of the Irish branches only, Ireland contends that Irish Revenue correctly applied Section 25 TCA 97 and did not grant a selective advantage to ASI or AOE.
Da Apple fremlagde det vejledende regnskabsformat for AOE's irske filial for Irish Revenue i forbindelse med anmodningen om afgørelsen fra 1991, var selskabets omkostninger vedrørende CSA-aftalen allokeret til denne filial og ikke til dens hovedkontor [236].
The Commission does not agree with that line of reasoning.
Mens Irish Revenue tilsyneladende ikke undersøgte betingelserne i CSA-aftalen, da den vedtog de anfægtede skatteafgørelser, burde det forhold, at Apple selv henførte omkostningerne i forbindelse med CSA-aftalen til AOE's irske filial, have fået Irish Revenue til at sætte spørgsmålstegn ved den udokumenterede antagelse, der lå til grund for de overskudsfordelingsmetoder, som den i sidste ende godkendte, nemlig at Apple IP-licenserne skulle henføres til et sted uden for Irland.
As explained in Section 8.2.2.1, the application of Section 25 TCA 97 necessitates the use of a profit allocation method premised on the arm's length principle.
Irish Revenue burde have set dette forslag som et tegn på, at AOE's irske filial beskæftigede sig med IP-udvikling eller en form for administration eller kontrol af Apple IP-licenserne.
When two independent companies transact with one another, the price charged for that transaction reflects the functions that each company performs in that relationship, taking into account the assets used and the risks assumed by those companies.
På denne baggrund burde Irish Revenue, da den blev præsenteret for de overskudsfordelingsmetoder, som Apple foreslog til at fastsætte ASI's og AOE's skattepligtige overskud i Irland, i det mindste have bekræftet, at Apple IP-licenserne ikke skulle henføres til disse selskabers irske filialer, i stedet for blot at acceptere den udokumenterede antagelse, at disse licenser skulle henføres til et sted uden for Irland.
Therefore, when associated companies transact with one another, to ascertain whether the price of an intra-group transaction is at arm's length, a comparison of the assets used, the functions performed and the risks assumed by each of those companies is necessary [187].
I lyset af de irske filialers involvering i Apple IP burde Irish Revenue ikke have set bort fra de irske filialers overskud som følge af anvendelsen af Apple IP-licenserne og omkostninger i forbindelse med CSA-aftalen.
Contrary to the situation where transfer pricing is used to set commercial conditions between distinct companies belonging to the same corporate group, in the case of profit allocation between different parts of the same company the allocation of assets, functions and risks is not a given, but is itself determined through the profit allocation exercise.
I lyset af ovennævnte konkluderer Kommissionen, at henførelsen af Apple IP-licenserne til et sted uden for Irland ikke var en fordeling, som to ikkeforbundne selskaber ville have accepteret efter armslængdeprincippet.
This is because, in the case of profit allocation within a company, none of the constituent parts of that company have separate legal personality and none of those parts can therefore be said to separately own the assets or owe the liabilities of that company.
Eftersom hovedkontorerne ikke udførte nogen funktioner, og/eller i lyset af de funktioner, som de irske filialer udførte, burde Apple IP-licenserne til indkøb, produktion, salg og distribution af Apple-produkter uden for Amerika have været henført til de irske filialer med henblik på beskatning.
Rather, it is the company as a whole, made up of its constituent parts, which owns assets and is liable vis-à-vis creditors.
I lyset af denne konklusion bør Irlands påstand om, at overskud, der optjenes gennem Apple IP, bør fratrækkes de skattepligtige overskud i Irland i overensstemmelse med territorialitetsprincippet, eftersom den IP, der genererer ASI's og AOE's overskud, er placeret uden for Irland, også forkastes [238].
Indeed, a creditor of such a company could have, as a guarantee, a possible claim on all the assets of the company in the event of its insolvency, irrespective of whether those assets have been allocated internally or for tax purposes to the company's head office or to a particular branch.
Under alle omstændigheder stammer ASI's og AOE's indkomst ikke fra royalties, men fra salg, for hvilke der ikke er opført særskilte IP-betalinger i selskabernes regnskaber.
Moreover, in such cases, the ownership of assets cannot be directly observed in the statutory accounts of that company in a reliable manner [188].
ASI's og AOE's indkomst er netop bogført som driftsindtægter i deres regnskaber [239] og er blevet indberettet som sådanne til Irish Revenue (fratrukket renteindtægter).
While the physical presence of personnel or assets in a particular jurisdiction, such as the location of a plant facility, may provide an indication for the appropriate allocation of those assets within a company, intangible assets owned or held by the company, such as IP licences, cannot be observed in a physical form and are therefore more difficult to allocate for tax purposes.
Dette forhold bekræfter, at Apple anså den pågældende indkomst for driftsindtægter og ikke indtægter fra royalties [241].
Accordingly, neither the head offices of ASI and AOE nor their respective Irish branches could be said to separately hold the Apple IP licences.
Eftersom hverken ASI eller AOE har en fysisk tilstedeværelse eller økonomisk aktivitet uden for deres irske filialer [242], må den aktivitet, der består i indkøb, salg og distribution af Apple-produkter uden for Amerika udført af ASI, og den aktivitet, der består i produktion af computerprodukter til markederne uden for Amerika udført af AOE, anses for aktiviteter, der alene udføres af deres respektive irske filialer.
Rather, in each case it is the company as a whole, made up of the various parts of that company, which holds those IP licences.
ASI's og AOE's indkomst udgøres derfor af aktive driftsindtægter fra filialaktiviteter, eftersom der ikke er nogen ansatte uden for Irland, som kunne generere sådanne indtægter [243].
To ensure that a profit allocation to a branch results in a reliable approximation of a market-based outcome in line with the arm's length principle, account should be taken of the fact that the assets, risks, capital and rights, and obligations arising out of transactions between that branch and the other parts of the same company belong to the company as a whole, rather than to any one part of the company [189].
Med andre ord burde der ikke være blevet henført indkomst, som f.eks. de driftsindtægter, ASI og AOE har indberettet, til disse selskabers hovedkontorer, hverken helt eller delvist.
The profits to be allocated to a branch are then the profits that that branch would have earned at arm's length, in particular in its dealings with the other parts of the company, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the assets used, the functions performed and the risks assumed by the company through its branch and through the other parts of the company.
Selv om noget af denne indkomst kunne anses for IP-indtægter, undlod Irish Revenue helt at undersøge, hvilken del af de resulterende restoverskud, der blev allokeret til hovedkontorerne, der eventuelt kunne henføres til indtægter fra royalties.
Ireland appears to acknowledge [190], as does Apple [191], that Irish Revenue, when determining the taxable profit of a non-resident company under Section 25 TCA 97, should take account of the assets, functions and risks of its Irish branch.
Apple Inc.'s bidrag til R&D og administration af Apple IP-licenser, som er i ASI's og AOE's besiddelse, kan ikke påvirke fordelingen af overskud inden for ASI og AOE
Apple similarly accepts that the profit allocation exercise under Section 25 TCA 97 requires that the branch is considered as a ‘stand-alone entity’ [192].
Som forklaret i betragtning 275 anfører Irland og Apple også, at R&D og administration af Apple IP er centreret i og ledet af Apples hovedkvarter i USA.
However, contrary to the approach suggested by Ireland in recital 266, to ensure that a method for allocating profit to an Irish branch results in a reliable approximation of a market-based outcome in line with the arm's length principle, it was incumbent on Irish Revenue to verify whether the allocation of the Apple IP licences outside of Ireland, instead of to their respective Irish branches, was an allocation that could have been agreed to in an arm's length context.
Ifølge Irland og Apple er disse bidrag fra Apple Inc.'s medarbejdere drivkraften bag ASI's og AOE's rentabilitet, og Irish Revenue handlede således korrekt, da den udelukkede overskud hidrørende fra disse bidrag fra ASI's og AOE's irske filialers skattepligtige overskud [244].
More specifically, faced with the request to validate methods proposed by Apple to allocate profit to ASI's and AOE's Irish branches, it was incumbent on Irish Revenue to first properly examine the assets used, the functions performed and the risks assumed by those companies through their Irish branches and through the other parts of those companies.
Kommissionen er ikke enig i dette argument af de grunde, der er anført i betragtning 310-318.
Ireland and Apple counter that, in line with the territoriality principle, ASI and AOE may only be taxed on the profit from their activities in Ireland.
De anfægtede skatteafgørelser vedrører imidlertid ikke disse eller andre koncerninterne transaktioner, der måtte være er indgået mellem ASI og AOE på den ene side og Apple Inc. på den anden.
However, the territoriality principle, which the Commission does not call into question, concerns the right to tax.
De anfægtede skatteafgørelser vedrører med andre ord ikke spørgsmålet om, hvorvidt CSA-aftalen eller markedsføringsaftalen blev gennemført efter armslængdeprincippet, men tager vilkårene og betingelserne i disse ordninger for givet.
That principle does not obviate the need for a tax administration to determine the allocation of assets used, functions performed and risks assumed by a non-resident company through its branch and through the other parts of the company, including IP held by the company as a whole, for the purposes of determining the amount of such source income in a manner that results in a reliable approximation of a market-based outcome in line with the arm's length principle.
Det betyder, at disse afgørelser ikke godkender nogen interne afregningsordninger mellem disse tre enheder vedrørende f.eks. R&D og administration af Apple IP eller markedsføringstjenester.
With this argument, Ireland and Apple appear to confuse the territoriality principle of taxing source income generated through the Irish branches with a diligence to gather factual information on the operations of ASI and AOE so as to ensure an arm's length allocation of assets, functions and risks within those companies for determining their taxable profit in Ireland.
De anfægtede skatteafgørelser vedrører kun allokeringen af ASI's og AOE's overskud til deres respektive irske filialer.
In verifying whether a profit allocation method of a non-resident company results in a reliable approximation of a market-based outcome in line with the arm's length principle, no territorial limits apply to information gathering.
I henhold til vilkårene i CSA-aftalen betaler ASI og AOE [248] Apple Inc. for de R & D-aktiviteter, Apple Inc. (eller andre koncernselskaber) varetager i forbindelse med Apple IP.
When describing where the Apple IP is managed or to whom the Apple IP licences should be attributed, both the ruling request and later submissions by Ireland and Apple contain the indication that the IP is managed outside of Ireland [194].
Det er derfor CSA-aftalen, der er indgået mellem ASI og AOE på den ene side og Apple Inc. på den anden, som bestemmer hvor stor en andel af omkostningerne og indtægterne i forbindelse med udviklingen af Apple IP, der skal tilregnes hver part i aftalen.
Reference is made to activities carried out by the head offices of ASI and AOE, on the one hand, and to functions and economic activities performed by Apple Inc., on the other, in particular activities performed by Apple executives in the US.
I henhold til CSA-aftalen allokeres omkostningerne til R & D i forbindelse med Apples produkter mellem Apple Inc., ASI og AOE ud fra den procentdel af produktsalget, der sker i deres respektive territorier [249].
However, as a majority of the board members of ASI and AOE are located in the US and, at the same time, employed by Apple Inc.
Ifølge ASI's regnskaber udgør »Research and development« den største del af selskabets driftsudgifter [250].
[195], it is unclear whether the activities that are being referred to are being attributed to the head offices of ASI and AOE or to Apple Inc.
I 2013 og 2014 betalte ASI f.eks. henholdsvis [2,0-2,5] mia. USD og [4,0-4,5] mia. USD for udviklingen af Apple IP [251].
The Commission will examine the impact of both scenarios on the allocation of profit to ASI's and AOE's respective Irish branches in recitals 276 to 307 and recitals 308 to 318, respectively.
Mellem 2010 og 2014 finansierede ASI og AOE i fællesskab mere end halvdelen af omkostningerne til R&D i forbindelse med Apple IP, mens Apple Inc. finansierede under halvdelen af disse omkostninger i den samme periode.
Allocation of assets, functions and risks between a branch with a range of business activities and a head office lacking a physical presence and employees
Med andre ord betaler ASI og AOE gennem CSA-aftalen Apple Inc. for udviklingen af Apple IP, hvilket påvirker ASI's og AOE's samlede rentabilitet.
However, pursuant to Section 23A TCA 97, ASI and AOE were not tax resident in Ireland during the period the contested rulings were in force.
Apple har altså fastlagt og anvendt sin metode til at værdiansætte de aktiviteter, der udføres af Apple Inc. på den ene side og ASI og AOE på den anden side, i forbindelse med Apple IP samt parternes bidrag til værdien af denne IP.
Prior to its modification by the Finance Act 2013, Section 23A TCA 97 allowed for companies incorporated in Ireland to be considered as non-tax resident in Ireland, provided certain conditions were met.
Dette er resultatet af CSA-aftalen, hvor hvert selskab bidrager til de samlede omkostninger til udviklingen af Apple IP på grundlag af fordelingskriterier, der alene er fastlagt af Apple.
Since both ASI and AOE are ultimately controlled by a company that is resident in a tax treaty country, namely Apple Inc., which is a tax resident of the US, and since both companies had a trading activity in Ireland through their respective branches and were managed and controlled outside Ireland, ASI and AOE were considered to be non-resident companies in Ireland under the trading exception of Section 23A TCA 97 [196].
Det valgte kriterium var at allokere omkostningerne til Apple IP i forhold hvert selskabs omsætning, som betød, at ASI og AOE bærer størstedelen R&D-omkostningerne.
In that regard, Apple presented ASI's and AOE's tax residence as being ‘nowhere’ [197], while Ireland considered the two companies to be ‘functionally managed and controlled’ in the US [198].
Der er følgelig allerede redegjort for betalingen for de R&D-aktiviteter, som Apple Inc. udførte vedrørende Apple IP, ved at allokere udviklingsomkostningerne på grundlag af hver CSA-aftaleparts relevante omsætning, eftersom Apple lagde denne omsætning til grund for fordelingen af andelen af Apple IP til hvert selskab.
As explained in recital 52, during the period the contested tax rulings were in force ASI and AOE could be best described as ‘stateless’ for tax residency purposes.
Overskuddet for hvert selskab — Apple Inc., ASI og AOE — er følgelig differencen mellem salget og alle relevante omkostninger, herunder de årlige betalinger for udviklingen af Apple IP som fastsat i CSA-aftalen.
Contrary to Ireland's claim [199], the Commission's investigation did not examine either the compatibility of Section 23A TCA 97 with the State aid rules, or ASI's and AOE's lack of tax residency resulting from an application of that provision under those rules.
Irlands og Apples henvisning til aktiviteter vedrørende R&D og administration af Apple IP, der udføres i USA, hentyder derfor til, at Apple Inc. skulle have ydet bidrag uden modbetaling til fordel for ASI og AOE ud over de aktiviteter, som Apple Inc. udfører mod betaling inden for rammerne af CSA-aftalen og markedsføringsaftalen, eftersom der ikke er andre tegn på, at Apple Inc. modtager yderligere betaling for R&D og administration af Apple IP i ASI's eller AOE's regnskaber.
Nor did it examine whether the structure and set-up of the Apple group companies in Ireland complies with the State aid rules.
Eksistensen af sådanne bidrag uden betaling har imidlertid ingen betydning for allokeringen af overskud inden for ASI og AOE.
Rather, as explained in recital 39, its investigation was concerned with the contested tax rulings and whether the profit allocation methods endorsed by Irish Revenue in those rulings resulted in the grant of State aid.
Som anført i betragtning 271 har ASI's og AOE's hovedkontorer på den ene side og deres respektive irske filialer på den anden ikke særskilt retlig status.
Nevertheless, the Commission notes that the extract of ASI's audited accounts reproduced in its annual report for 2007, and in Figure 6 in this Decision, appears to start from the premise that ASI's overall accounting profit is subject to the standard Irish corporate tax rate of 12,5 % applicable to trading income.
De er en del af den samme juridiske enhed, som indehaver Apple IP-licensen, og som er den enhed, for hvilken Apple Inc. har ydet disse bidrag angiveligt uden betaling.
In addition, the explanatory note to the detailed calculation of the tax charge presented in Figure 6 clarifies that ‘[t]he current tax charge is lower than the standard rate of tax in Ireland. […]’ [200].
Mens ASI's og AOE's betaling til Apple Inc. for dennes bidrag til R&D og administration af Apple IP kan og faktisk påvirker ASI's og AOE's samlede rentabilitet, kan den ikke påvirke den efterfølgende fordeling af dette overskud inden for ASI og AOE og dermed fordelingen af overskud til ASI's og AOE's irske filialer.
In other words, Apple seems to have taken, as a starting point, the overall accounting profit of ASI as the taxable base for the purposes of calculating its corporation tax liability in Ireland, applied the profit allocation methods endorsed by the contested tax rulings as a means to reduce that base, and accepted that ASI's Irish corporate incomes tax liability was lower than that generally applied to companies subject to tax in Ireland [201].
Mens sådanne yderligere bidrag kunne påvirke ASI's og AOE's samlede rentabilitet, hvis de faktisk var blevet ydet og havde været prissat effektivt, hvilket de ikke var, kan de med andre ord ikke have betydning for den efterfølgende fordeling af overskud inden for ASI og AOE.
That having been noted, in order to determine whether the profit allocation methods endorsed by the contested tax rulings confer a selective advantage (and thus State aid) on companies like ASI and AOE, it must be determined whether those methods result in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle [202].
Dette skyldes, at de omkostninger, som ASI og AOE betaler for disse bidrag, ville blive båret af disse selskaber som helhed (og ikke kun hovedkontorerne eller de irske filialer) og derfor ville reducere selskabernes samlede overskud.
That depends on whether those methods reliably approximate the level of profit that the Irish branches of those companies would have earned at arm's length, in particular in their dealings with the other parts of their respective companies, if they were separate and independent enterprises engaged in the same or similar activities under the same or similar conditions [203].