natgillin/translations-raw huggingface dataset:
En fuldtidsækvivalent (FTÆ) er det antal timer, en medarbejder arbejder på fuld tid, og angiver antallet af medarbejdere, inklusive deltidsmedarbejdere, i forhold til det antal timer, de arbejder.
Quite the contrary, the Commission identified tax rulings as fiscal measures capable of giving rise to State aid in its 1998 Notice on the Application of the State aid rules to measures relating to direct business taxation [376] and it has applied the State aid rules to fiscal measures enabling integrated companies to determine their taxable profit in a series of decisions since then [377].
Ifølge de oplysninger, som Apple indgav til US Senate Permanent Subcommittee, beskæftigede filialen i Singapore og dens forgængere sig indtil 2003 hovedsagelig med produktion af mikrocomputere, computerkomponenter og perifere enheder.
There is therefore no basis for Ireland to invoke the principle of legitimate expectations to prevent recovery.
Filialen i Singapore var part i CSA-aftalen for at få og bevare retten til at producere og distribuere Apple-produkter.
As regards the alleged difficulty in quantifying the aid amount, this case deals with the relatively straightforward situation where a fiscal measure grants its beneficiary a reduction in its taxable base and thus its corporation tax liability.
Efter 2003 og indtil 2009 fungerede filialen i Singapore som tjenesteudbyder over for Apples tilknyttede virksomheder i APAC-regionen.
The Commission can identify no difficulty in determining the amount to be recovered in such a situation, and does not see any parallels to the aid measure identified in the France Telecom decision, which concerned a situation where aid was granted on the basis of a public pronouncement by a government minister having the effect of increasing that company's creditworthiness on the market.
Disse tjenester omfattede økonomisupport, informationssystem- og teknologisupport samt administration af forsyningskæder og logistik (jf. APL-PSI-000234).
METHOD FOR RECOVERY
Irlands brev af 4.5.2015.
The obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing competitive situation on the market.
Apples brev af 4.5.2015.
In this context, the Court of Justice has stated that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it has enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
Den 5. september 2014 indgav Irland CSA-aftalen mellem Apple Inc., ASI og AOE, som trådte i kraft den 30. september 2007.
Rather, it is sufficient for the Commission's decision to include information enabling the addressee of the decision to work out that amount itself without overmuch difficulty [379].
Section B.5 i aftalen om videreoverførsel af immaterielle aktiver af 1.12.1980.
Union law merely requires recovery of unlawful aid to restore the position to the status quo ante and that repayment be made in accordance with the rules of national law [380].
Section 1.7 i CSA-aftalen af 30.9.2007.
Accordingly, the Commission may confine itself to declaring that there is an obligation to repay the aid at issue and leave it to the national authorities to calculate the exact amount of aid to be repaid [381].
Section 5.2 og 5.3 i CSA-aftalen af 30.9.2007, 5.1.2009 og 29.9.2013.
Accordingly, all profits from the business activities of ASI and AOE should, as a starting point, be allocated to their respective Irish branches for the period 12 June 2003 to 27 September 2014 for the purposes of calculating ASI's and AOE's corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland.
Exhibit B til CSA-aftalen fra 2009 og Exhibit B CSA-aftalen fra 2013.
In addition, interest income from property of the Irish branches which has been identified by Apple and Ireland in the statutory accounts [382] should be allocated to the Irish branches of ASI and AOE.
Apples brev af 22.4.2016, s. 15-16.
Apple may claim, to the extent it is sufficiently evidenced, the following deductions from the profit to be allocated to the Irish branches of ASI and AOE:
Apple anførte, at Apple Inc. i henhold til section 5.4 i CSA-aftalen fra 2007 og lignende bestemmelser i andre CSA-aftaler bevarede eneretten og -ansvaret for at kontrollere enhver indsats for at beskytte Apples IP.
interest and investment income attributable to ASI's and AOE's head offices derived from the passive management of liquidity, which has been outsourced by the board of directors of ASI and AOE to Braeburn, as reflected in the minutes of the board meetings [383]; this does not include interest income from property of the Irish branches which has been identified by Ireland and Apple in the statutory accounts [384];
Enhver indsats vedrørende IP-beskyttelse, igangsættes, ledes og udføres derfor fra USA (jf. Apples brev af 22.4.2016, s. 7).
capital allowances under the 1991 ruling to the extent that the limitation of the drawing-down of capital allowances lead to a disadvantage for Apple [385]; and
På denne baggrund er det ikke klart, hvorfor ASI's og AOE's bestyrelser har udstedt fuldmagter vedrørende beskyttelsen af IP, eftersom de to selskaber slet ikke har ret til dette i henhold til CSA-aftalen.
the profits of AOE's Singapore branch that were subject to taxation in Singapore [386].
AOE's bestyrelse besluttede at indgå CSA-aftalen fra 2013 på telefonmødet den […] august 2014.
The trading profits to be subjected to taxation in Ireland may also be adjusted following an effective restatement of the statutory accounts or tax returns of ASI and AOE following corresponding payments and adjustments to the statutory accounts of other Apple group companies, in line with general rules applicable in Ireland to retroactive restatement of financial accounts or tax returns and provided Apple is able to sufficiently evidence any effective liability towards either Apple Inc. or other Apple group companies in other jurisdictions, for activities or services rendered, such as R & D and marketing activities.
ASI's og AOE's regnskabsår løber til udgangen af september hvert år.
Such a restatement could result from a retroactive modification of the CSA or of the Marketing Services agreement.
[100-200] mio. USD i 2011, [10-20] mio. USD i 2010 og [1000-10000] i 2009 (jf. ADI's lovpligtige regnskaber for de pågældende perioder).
The terms of those agreements have not been examined by Irish Revenue in the context of the contested rulings and, if the financial contributions to the R & D or marketing costs carried by ASI and AOE under those agreements were not in line with a level of contribution that would have been agreed between independent companies negotiating at arm's length, for instance because Apple Inc. employees performed activities for the benefit of ASI and AOE beyond the remunerated contributions covered by the CSA and the Marketing Service Agreement, the existence of such activities, if properly documented, could justify a retroactive modification of the CSA and/or Market Services agreement and give rise to increased ex post payments from ASI and AOE to Apple Inc., provided such payments are in line with the arm's length principle.
Irlands bemærkning af 29.1.2016, s. 8-9.
Such a restatement could also result from a retroactive modification of the jurisdiction in which the EMEIA sales of ASI are recorded where Apple considers those recorded sales did not amount to effective risk taking in the distribution of Apple products and that such risks have been effectively borne in jurisdictions where a more substantial economic activity was taking place than in Ireland.
Allokeringen sker ifølge Irland efter armslængdeprincippet i overensstemmelse med de gældende amerikanske regler og bestemmelser om interne afregningspriser, jf. Irlands bemærkning af 29.1.2016, s. 3.
This may be the case, for example, of any of ASI's profits subjected to Italian corporate income tax [387], provided the assessment of the Italian tax administration is recorded by ASI in the respective amounts in the restated statutory accounts of the company and that profits subjected to taxation in Ireland are reduced not more than proportionately to the corresponding amounts of profits subjected to taxation in Italy.
Ifølge markedsføringsaftalen er det servicegebyr, som ASI skal betale til Apple Inc., i princippet lig med [100-150] % af de »rimelige omkostninger« og i nogle tilfælde [50-100] % af sådanne omkostninger, jf. markedsføringsaftalen s. 3.
CONCLUSION
Irlands bemærkning af 29.1.2016, s. 3.
In conclusion, the Commission finds that Ireland, by issuing the contested tax rulings that enabled ASI and AOE to determine their yearly corporation tax liability in Ireland in the years that those rulings were in force, has unlawfully granted State aid to ASI, AOE and the Apple group, in breach of Article 108(3) of the Treaty, which Ireland is required to recover by virtue of Article 16 of Regulation (EU) 2015/1589 from ASI and AOE,
Garantiforpligtelsen […] support er en anden stor post på balancen […].
HAS ADOPTED THIS DECISION:
Se betragtning 12.
Article 1
Jf. section 39 i Finance (No.2) Act 2013 af 18.12.2013, Amendment of section 23A of Principal Act (company residence).
The tax rulings issued by Ireland on 29 January 1991 and 23 May 2007 in favour of Apple Sales International, which enable the latter to determine its tax liability in Ireland on a yearly basis, constitute aid within the meaning of Article 107(1) of the Treaty.
Se betragtning 13.
That aid was unlawfully put into effect by Ireland in breach of Article 108(3) of the Treaty and is incompatible with the internal market.
Se betragtning 27.
The tax rulings issued by Ireland on 29 January 1991 and 23 May 2007 in favour of Apple Operations Europe International, which enable the latter to determine its tax liability in Ireland on a yearly basis, constitute aid within the meaning of Article 107(1) of the Treaty.
Se betragtning 138.
That aid was unlawfully put into effect by Ireland in breach of Article 108(3) of the Treaty and is incompatible with the internal market.
Berry-forholdet defineres som forholdet mellem bruttooverskud og samlede driftsudgifter.
Article 2
Skatterådgiveren henviser til afsnit 2.100-2.102 i OECD's TP Guidelines.
Ireland shall recover the aid referred to in Article 1(1) from Apple Sales International.
For en distributør, der sælger varer til andre nærtstående distributører, er den eneste værdiskabende funktion selve logistikken ved distribution af varerne.
Ireland shall recover the aid referred to in Article 1(2) from Apple Operations Europe.
Omkostningerne i forbindelse med varen overføres blot til den efterfølgende køber af produktet.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Når Berry-forholdet anvendes på denne måde, får distributøren en kostpris plus avance af selskabets distributionsomkostninger (merværdiomkostningerne).
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Ifølge rapporten var datagrundlaget for foregående år ikke tilstrækkelig pålideligt til at gennemføre den analyse, der kræves i henhold til OECD's TP Guidelines.
Article 3
Åbningsafgørelsens betragtning 67.
Recovery of the aid referred to in Article 1 shall be immediate and effective.
Åbningsafgørelsens betragtning 63.
Ireland shall ensure that this Decision is implemented within four months following the date of its notification.
Se betragtning 162-164.
Article 4
Irland henviser til ad hoc-rapporten fra [Apples skatterådgiver] i sin bemærkning af 18. februar 2016, hvor Irland indgav PwC's ad hoc-rapport til Kommissionen.
Within two months following notification of this Decision, Ireland shall submit information to the Commission regarding the method used to calculate the exact amount of aid.
Det fremgår af Irlands brev, at »17 November 2014, Apple forwarded an analysis by [Apples skatterådgiver] […].
Ireland shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid referred to in Article 1 has been completed.
Så vidt Irland er bekendt, har Kommissionen ikke på noget tidspunkt anfægtet denne analyse eller givet udtryk for, at den er uenig heri.«
Upon a simple request by the Commission it shall immediately submit information on the measures already taken and those planned to comply with this Decision.
Sag C-446/03, Marks & Spencer mod Halsey, EU:C:2005:763.
Article 5
Rapporten konkluderer, at »based on the non-branch functions' performance of significant people functions through the AOE and ASI Boards acting outside of Ireland relating to the CSA participation, IP development, IP management, new products introductions, pricing, contracting, bearing and funding key business risks, and ownership and funding of significant valuable intangible property, it is appropriate to characterise the AOE and ASI Non-Branch Functions as the entrepreneur and beneficial owner of Apple IP outside of the Americas«.
This Decision is addressed to Ireland.
De to trin, der beskrives i PwC's ad hoc-rapport, svarer ikke til den totrinstilgang, der beskrives i OECD's rapport om overskudsfordeling, selv om skatterådgiveren henviser til AOA-tilgangen.
Done at Brussels, 30 August 2016.
I den funktionelle analyse udpeges der ingen nøglepersonfunktioner i ASI's og AOE's hovedkontorer eller irske filialer.
For the Commission
I stedet henvises der til medlemmer af den øverste ledelse i USA.
Member of the Commission
Se sag C-399/08 P, Kommissionen mod Deutsche Post, EU:C:2010:481, præmis 38 og den deri nævnte retspraksis.
Ireland refers to ‘advance opinions’ instead of ‘tax rulings’ in its submissions.
Se sag C-399/08 P, Kommissionen mod Deutsche Post, EU:C:2010:481, præmis 39 og den deri nævnte retspraksis.
The Commission, for the purpose of this decision and to ensure consistency with the Opening Decision, will use the notion ‘tax rulings’.
Se forenede sager C-106/09 P og C-107/09 P, Kommissionen mod Government of Gibraltar og Det Forenede Kongerige, EU:C:2011:732, præmis 72 og den deri nævnte retspraksis.
Substantively, the two notions are the same.
Se sag C-169/08 Presidente del Consiglio dei Ministri EU:C:2009:709, præmis 58.
Parts of this text have been redacted so as not to divulge confidential information; those parts are enclosed in square brackets.
Se sag 730/79, Philip Morris, EU:C:1980:209, præmis 11, og forenede sager T-298/97, T-312/97, osv., Alzetta, EU:T:2000:151, præmis 80.
As some rulings provided have been addressed to companies of the same group, the nine companies listed in recital 2 and the 10 companies listed in recital 6 belong to 14 different multinational groups.
Sag C-172/03, Heiser EU:C:2005:130, præmis 55 (fremhævelse tilføjet).
Business and employer association for organisations based in Ireland.
Se også sag C-494/06 P, Kommissionen mod Italien og Wam, EU:C:2009:272, præmis 54, og den deri nævnte retspraksis samt C-271/13 P, Rousse Industry mod Kommissionen, EU:C:2014:175, præmis 44.
These trade associations and signatories of the joint letter are: Information Technology Industry Council (ITI), National Foreign Trade Council (NFTC), Semiconductor Industry Association (SIA), Silicon Valley Tax Directors Group (SVTDG), Software Coalition, Software Finance and Tax Executives Council (SoFTEC), Tech America, TechNet.
Forenede sager C-71/09 P, C-73/09 P, C-76/09 P, Comitato »Venezia vuole vivere« m.fl. mod Kommissionen, EU:C:2011:368, præmis 136.
The Europe segment includes European countries, as well as the Middle East, India and Africa, collectively referred to hereinafter as: the ‘EMEIA region’.
Se også sag C-156/98, Tyskland mod Kommissionen, EU:C:2000:467, præmis 30, og den deri nævnte retspraksis.
Accounting and fiscal year end 26 September 2015.
Sag C-39/94, SFEI m.fl., EU:C:1996:285, præmis 60, sag C-342/96, Spanien mod Kommissionen, EU:C:1999:210, præmis 41.
Apple's fiscal year is the 52 or 53-week period that ends on the last Saturday of September.
Sag 173/73, Italien mod Kommissionen, EU:C:1974:71, præmis 13.
The public financial accounts of Apple Inc. do not specify which subsidiaries hold this cash, cash equivalents and marketable securities.
Se f.eks. sag C-387/92, Banco Exterior de España, EU:C:1994:100.
See Note 5 to the 2015 Annual report of Apple (K-10 Securities and Exchange Commission public filling), according to which ‘Substantially all of [Apple]'s undistributed international earnings intended to be indefinitely reinvested in operations outside the U.S. were generated by subsidiaries organized in Ireland.’
Se sag C-66/02, Italien mod Kommissionen, EU:C:2005:768, præmis 78.
Apple set aside a provision in their accounts for possible future taxation of a part of these profits.
Sag C-222/04, Cassa di Risparmio di Firenze SpA m.fl. EU:C:2006:8, præmis 132, og sag C-522/13, Ministerio de Defensa og Navantia, EU:C:2014:2262, præmis 21-31.
In 2006, Apple incorporated Baldwin Holdings Unlimited (hereinafter: ‘Baldwin’), a company resident in the British Virgin Islands.
Se også punkt 9 i Kommissionens meddelelse om anvendelsen af statsstøttereglerne på foranstaltninger vedrørende direkte beskatning af virksomheder (EFT C 384 af 10.12.1998, s. 3).
Baldwin Holdings Unlimited holds one share as a nominee shareholder in AOI, ASI, AOE and ADI.
Se sag C-270/15 P, Belgien mod Kommissionen, EU:C:2016:489, præmis 49, og sag C-15/14 P, Kommissionen mod MOL, EU:C:2015:362, præmis 60.
According to Apple, Baldwin was formed to hold a single share in the Irish subsidiaries because Irish law required that an unlimited company has at least two shareholders.
Se sag T-385/12, Orange mod Kommissionen, EU:T:2015:117, præmis 53.
According to Apple, Baldwin was incorporated in the British Virgin Islands because an unlimited company with a shareholder that is an unlimited company governed by the laws of a non-EU Member State is not required to make a public return of its financial statements.
Eftersom denne afgørelse vedrører en individuel støtteforanstaltning, og eftersom en adskillelse af disse betingelser ville føre til unødige gentagelser, har Kommissionen besluttet at undersøge forekomsten af en fordel samtidig med den anden fase af selektivitetsanalysen.
Subsection (3) read: ‘Subsection (2) shall not apply to a company incorporated in the State if the company is a relevant company and (a) carries on a trade in the State, or (b) is related to a company which carries on a trade in the State.’
Se sag C-172/03, Heiser, EU:C:2005:130, præmis 40.
Section 23A was revised by the Finance Act 2013.
Se forenede sager C-78/08-C-80/08, Paint Graphos m.fl., EU:C:2011:550.
Under its new iteration, it is no longer possible for a company incorporated in Ireland to have no tax residency because a company that is incorporated in Ireland will be regarded as a tax resident if the company is not regarded as a tax resident in any other tax jurisdiction.
Se forenede sager C-78/08-C-80/08, Paint Graphos m.fl., EU:C:2011:550, præmis 65.
Section 23A in its new iteration applies since 1 January 2015.
Se også forenede sager C-78/08-C-80/08, Paint Graphos m.fl., EU:C:2011:550, præmis 50.
The Finance Act 2014 introduced a further amendment to Section 23A, where all companies incorporated in Ireland would be deemed to be tax resident in Ireland, except when the company is tax resident in another jurisdiction under the application of a Double Taxation Treaty.
Se betragtning 69.
This rule also applies since 1 January 2015.
Se betragtning 70.
However, for companies incorporated before 1 January 2015, a transitory period applies until 31 December 2020.
Se betragtning 72.
According to Apple, and as accepted by the Irish Revenue, both companies are centrally managed and controlled outside of Ireland.
Se betragtning 76.
In the context of the US Senate hearings, Apple indicated that ASI has no tax residency either in Ireland nor in the US, see Exhibits of hearing of Offshore Profit Shifting and the U.S. Tax Code Part 2 (Apple Inc.) of the Permanent Subcommittee on Investigations of the US Senate, 21 May 2013, p. 24.
Se betragtning 71.
Ireland indicated, in point 12 of its comments to the Opening Decision, that ‘all key strategic business decisions in relation to AOE and ASI were taken outside of Ireland and […] the two companies were functionally managed and controlled in the US’.
Dette er tilfældet for ASI og AOE, idet de to selskabers overskud skal fordeles mellem filialerne, som har skattemæssigt hjemsted i Irland, og hovedkontorerne, som ikke har skattemæssigt hjemsted i Irland, selv om der i ASI's og AOE's tilfælde ikke er inddraget andre jurisdiktioner, da hovedkontorerne ikke har noget skattemæssigt hjemsted.
See also, the Cooke opinion which states: ‘It is in my opinion indisputable on the basis of the factual description provided to me of their operations in Ireland, that in the cases of ASI and AOE, the central management and control abides in the United States with the managers of the parent group who alone make all of the strategic decisions as to how the Irish activities will be conducted: for example, what contracts they will conclude, with whom and on what terms.’
Apples bemærkninger til åbningsafgørelsen, punkt 209.
According to Apple ‘the Irish-source profits of a branch are determined by reference to the activities performed by that branch’.
Kommissionens beslutning 2009/809/EF af 8. juli 2009 om groepsrentebox-ordningen som Nederlandene har til hensigt at gennemføre (C 4/07 (ex N 465/06)) (EUT L 288 af 4.11.2009, s. 26) (herefter benævnt »Groepsrentebox«-beslutningen).
Letter of Apple of 4 May 2015, p. 5.
Se sag C-100/15 P, Netherlands Maritime Technology Association mod Kommissionen, EU:C:2016:254, præmis 110, og sag C-138/09, Todaro Nunziatina & C., EU:C:2010:291, præmis 21.
Related parties are defined for accounting terms as entities which are ultimately controlled by the same person or entity, or on which the same entity or person exercises significant influence, see IAS 24.
Ordningen forudsatte, at den positive forskel mellem renter på koncernlån og renter i forbindelse med koncerninterne finansielle transaktioner ikke blev beskattet med den almindelige virksomhedsskattesats på 25,5 på daværende tidspunkt, men beskattet med 5 i en såkaldt »Groepsrentebox«.
EMEIA stands for Europe, the Middle East, India and Africa.
Groepsrentebox-beslutningen, betragtning 85.
APAC stands for Asia-Pacific.
Groepsrentebox-beslutningen, betragtning 101.
ASI's Irish branch buys Apple products from predetermined manufacturers […].
Groepsrentebox-beslutningen, betragtning 107.
ASI's Irish branch estimates the expected demand forecast by gathering and analysing regional data and feeding this into the global sales demand forecasting process managed by the US.
Se betragtning 251.
These related parties can be local country distribution entities or local country retail store entities.
Se Irlands brev af 4.5.2015, s. 3.
ASI's Irish branch fulfils the purchase orders placed by these related parties and organises the distribution activities to export or deliver the product to those entities.
Apples bemærkninger til åbningsafgørelsen, punkt 137 og 210.
The four key third-party routes to market are: commercial, retail, education and telephone carriers (collectively known as channel customers).
Se navnlig section 21(1) i TCA 97.
ASI's Irish branch contracts with other related-party entities for sales support, marketing and other support services in respect of channel customers in the local EMEIA markets.
Kun i tilfælde af anden indkomst, nemlig indtægter i form af udbytte eller renter, beskattes hjemmehørende selskaber af deres globale indkomst, mens ikkehjemmehørende selskaber — følgelig — ikke beskattes.
With the input and support services provided by Apple entities in the local market, ASI contracts with the channel partners and accepts and fulfils sales orders after evaluating factors including stock availability, sales demand across all countries and credit risk based on worldwide Apple guidelines.