natgillin/translations-raw huggingface dataset:
Selskabet [E] har kun adgang til patenter og tilknyttede IP-rettigheder i medfør af licensaftaler med forbundne koncernselskaber.
It must therefore be accepted that, in spite of the fact that the three manufacturing companies each have a legal personality separate from the former SA Intermills, all those undertakings together form a single group, at least as far as the aid granted by the Belgian authorities is concerned […]’.
Selskabet [E] fungerer som en »kontraktproducent« i Irland.
See also Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission EU:C:2006:416, paragraph 102: ‘the Commission was correct to hold that the rules governing the determination of taxable income constitute an advantage for the coordination centres and the groups to which they belong.’
I anmodningen angives det, at den irske filials beskatningsgrundlag ikke længere bør omfatte et »iværksætteroverskud« som tidligere.
The exceptions provided for in Article 107(2) of the Treaty concern: (a) aid of a social character granted to individual consumers; (b) aid to make good the damage caused by natural disasters or exceptional occurrences; and (c) aid granted to certain areas of the Federal Republic of Germany.
I anmodningen beskrives muligheden for at flytte den nuværende produktion fra Irland til et andet land, og det anføres, at en sådan beslutning ville have alvorlige konsekvenser for den irske virksomhed.
The exceptions provided for in Article 107(3) of the Treaty concern: (a) aid to promote the development of certain areas; (b) aid for certain important projects of common European interest or to remedy a serious disturbance in the economy of the Member State; (c) aid to develop certain economic activities or areas; (d) aid to promote culture and heritage conservation; and (e) aid specified by a Council decision.
I forbindelse med en planlagt omstrukturering vil de IP-rettighederne, der var i selskabet [E]'s besiddelse [329], blive overført til et nyoprettet selskab(»Newco«), som etableres i Irland, men har skattemæssigt hjemsted uden for Irland.
Case T-68/03 Olympiaki Aeroporia Ypiresies v Commission EU:T:2007:253 paragraph 34.
Inden for den nye struktur ville den irske filial videreføre sine produktionsaktiviteter på vegne af det nyoprettede selskab »Newco« som kontraktproducent.
Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9).
Irland anførte i punkt 12 i sine bemærkninger til åbningsafgørelsen, at »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«.
The first response by Ireland to the Commission's request for information that concerned the Irish tax ruling practice, on the one hand, and included specific questions on ASI and AOE, on the other, dates from 9 July 2013.
Jf. også Cooke-udtalelsen, hvori det hedder: »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.«
Observations of Ireland to the Opening Decision, paragraphs 141 et seq.
Punkt 3.18 i OECD's TP Guidelines fra 2010 indeholder følgende detaljerede anbefaling: »When applying a cost plus, resale price or transactional net margin method as described in Chapter II, it is necessary to choose the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested.
Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission EU:C:2006:416.
The choice of the tested party should be consistent with the functional analysis of the transaction.
The same reasoning was applied by the General Court in Joined Cases T-427/04 and T-17/05 France and France Telecom v. Commission EU:T:2009:474, where France Telecom benefitted from a tax exemption and the Commission concluded that the aid was granted annually, i.e. the tax differential due and exempted was calculated on an annual basis and depended, among others, on the level of tax rates voted annually by the local authorities, which conclusion was confirmed by the General Court.
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis.« Punkt 3.43 i OECD's TP Guidelines fra 1995 indeholder en tilsvarende beskrivelse.
Observations of Ireland on the Opening Decision, paragraph 90.
Resultat og rentabilitet måles typisk ved hjælp af forholdstal, der anføres som »margener« eller »avancer«.
Comments of Ireland on third parties' comments, paragraphs 22 to 41.
Den metode, der godkendes i de anfægtede skatteafgørelser, består ifølge Irland af en »avance« på driftsomkostninger, hvorved beskatningsgrundlaget er lig med den aftalte procentdel.
Observations of Apple on the Opening Decision, paragraph 300.
I sine bemærkninger til åbningsafgørelsen henviser Apple til »margen« for driftsomkostninger i stedet for »avance«.
Case C-74/00 P and C-75/00 P Falck and Acciaierie di Bolzano v Commission EU:C:2002:524, paragraph 140.
De to udtryk bruges synonymt i denne afgørelse, medmindre andet angives.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission EU:C:2006:416, paragraph 81; Joined Cases C-106/09 P and C-107/09 P Commission v Government of Gibraltar and United Kingdom EU:C:2011:732; Case C-417/10 3M Italia EU:C:2012:184, paragraph 25, and Order in Case C-529/10 Safilo EU:C:2012:188, paragraph 18; See also Case T-538/11 Belgium v. Commission EU:T:2015:188, paragraph 66.
Apples CEO udtalte, at »My understanding is there is not a tax residence for either-for any of the three subsidiaries that you just named [AOI, ASI and AEO]«, jf. Exhibits of Hearing of Offshore Profit Shifting og U.S. Tax Code Part 2 (Apple Inc.) for Permanent Subcommittee on Investigations of the US Senate, 21.5.2013, s. 45.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission EU:C:2006:416, paragraphs 95 to 97.
Se også figur 7 i denne afgørelse, hvor der gengives et uddrag af ASI's årsberetning for 2012, hvor det angives, at »[s]elskabet ikke har skattemæssigt hjemsted i nogen jurisdiktion«.
Commission Decision 2006/621/EC of 2 August 2004 on the State aid implemented by France for France Télécom (OJ L 257, 20.9.2006, p. 11).
Se i denne sammenhæng punkt 3.37 i OECD's TP Guidelines fra 1995, som illustrerer følgende eksempel: »Assume, for example, that a taxpayer sells top quality video cassette recorders to an associated enterprise, and the only profit information available on comparable business activities is on generic medium quality VCR sales.
Observations of Ireland on the Opening Decision, paragraphs 155 and 156.
Assume that the top quality VCR market is growing in its sales, has a high entry barrier, has a small number of competitors, and is with wide possibilities for product differentiation.
See Case C-5/89 Commission v Germany EU:C:1990:320, paragraph 17, and Case C-310/99 Italy v Commission EU:C:2002:143, paragraph 104.
All of the differences are likely to have material effect on the profitability of the examined activities and compared activities, and in such a case would require adjustment.
See Case T-67/94 Ladbroke Racing v Commission EU:T:1998:7, paragraph 183; See also Joined Cases T-116/01 and T-118/01, P&O European Ferries (Vizcaya) SA and Diputacion Floral de Vizcaya v Commission EU:T:2003:217, paragraph 203.
Dette eksempel er udeladt fra OECD's TP Guidelines fra 2010.
See Case 265/85 Van den Bergh en Jurgens and Van Dijk Food Products (Lopik) v Commission EU:C:1987:121, paragraph 44, and Case C 537/08 P Kahla Thüringen Porzellan v Commission EU:C:2010:769, paragraph 63.
Se også Apples bemærkninger til åbningsafgørelsen, punkt 154 og 155: Begge bemærkninger er gengivet i henholdsvis fodnote 187 og 188.
OJ C 147, 20.6.2002, p. 2.
Europa-Parlamentets og Rådets afgørelse (EU) 2017/1324
Decision (EU) 2017/1324 of the European Parliament and of the Council
om Unionens deltagelse i partnerskabet for forskning og innovation i Middelhavsområdet (PRIMA), der iværksættes i fællesskab af flere medlemsstater
on the participation of the Union in the Partnership for Research and Innovation in the Mediterranean Area (PRIMA) jointly undertaken by several Member States
under henvisning til traktaten om Den Europæiske Unions funktionsmåde, særlig artikel 185 og artikel 188, stk. 2,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 185 and the second paragraph of Article 188 thereof,
I sin meddelelse af 3. marts 2010 med titlen »Europa 2020 — En strategi for intelligent, bæredygtig og inklusiv vækst« understregede Kommissionen, at der skal skabes gunstige vilkår for investeringer i viden og innovation for at opnå intelligent, bæredygtig og inklusiv vækst i Unionen.
In its Communication of 3 March 2010 entitled ‘Europe 2020: A strategy for smart, sustainable and inclusive growth’, the Commission emphasised the need to develop favourable conditions for investment in knowledge and innovation so as to achieve smart, sustainable and inclusive growth in the Union.
De Forenede Nationers Generalforsamling anerkendte ved sine resolutioner af 28. juli 2010 og 18. december 2013 retten til sikkert og rent drikkevand og sanitet som en menneskeret, der er afgørende for at kunne få fuldt udbytte af livet.
By its resolutions of 28 July 2010 and 18 December 2013, the General Assembly of the United Nations recognised the right to safe and clean drinking water and sanitation as a human right that is essential for the full enjoyment of life.
Den opfordrede også til gradvis realisering af menneskeretten til sikkert drikkevand og understregede internationalt samarbejdes vigtige rolle i denne sammenhæng.
It also called for the progressive realisation of the human right to safe drinking water, emphasising the important role of international cooperation in that context.
Europa-Parlamentets og Rådets forordning (EU) nr. 1291/2013 [3] fastlagde rammeprogrammet for forskning og innovation (2014-2020) (»Horisont 2020«).
Regulation (EU) No 1291/2013 of the European Parliament and of the Council [3] established the Framework Programme for Research and Innovation (2014-2020) (‘Horizon 2020’).
Horisont 2020 har til formål at opnå en større indvirkning på forskning og innovation ved at bidrage til at styrke offentlig-offentlige partnerskaber, herunder gennem Unionens deltagelse i programmer, der iværksættes af flere medlemsstater, med henblik på bæredygtig udvikling.
Horizon 2020 aims to achieve a greater impact on research and innovation by contributing to the strengthening of public-public partnerships, including through Union participation in programmes undertaken by several Member States, with a view to sustainable development.
Offentlig-offentlige partnerskaber bør sigte mod at udvikle tættere samspil, øge koordineringen og undgå unødig overlapning med EU-forskningsprogrammer og internationale, nationale og regionale forsknings- og innovationsprogrammer og bør fuldt ud overholde de generelle principper i Horisont 2020 med sigte på at styrke forskning og innovation for at bidrage til bæredygtig udvikling, navnlig principperne vedrørende åbenhed og gennemsigtighed.
Public-public partnerships should aim to develop closer synergies, increase coordination and avoid unnecessary duplication with Union, international, national and regional research and innovation programmes, and should fully respect the general principles of Horizon 2020, with the aim of strengthening research and innovation in order to contribute towards sustainable development, in particular those relating to openness and transparency.
I overensstemmelse med artikel 19, stk. 2, i forordning (EU) nr. 1291/2013 skal forsknings- og innovationsaktiviteter, der gennemføres inden for rammerne af partnerskabet for forskning og innovation i Middelhavsområdet (PRIMA), udelukkende være rettet mod civile anvendelsesformål.
In accordance with Article 19(2) of Regulation (EU) No 1291/2013, research and innovation activities carried out under the Partnership for Research and Innovation in the Mediterranean Area (PRIMA) are to have an exclusive focus on civil applications.
Forordning (EU) nr. 1291/2013 identificerede »fødevaresikkerhed, bæredygtigt landbrug og skovbrug, havforskning og forskning i indre vandveje og bioøkonomien« og »klimaindsats, miljø, ressourceeffektivitet og råstofforsyning« som to af de prioriterede samfundsmæssige udfordringer, der skal løftes med støtte til investeringer i forskning og innovation.
Regulation (EU) No 1291/2013 identified ‘Food security, sustainable agriculture and forestry, marine, maritime and inland water research, and the bioeconomy’ and ‘Climate action, environment, resource efficiency and raw materials’ as two of the priority societal challenges to be addressed by supporting investment in research and innovation.
Ligeledes anerkendes det i forordning (EU) nr. 1291/2013, at forsknings- og innovationsaktiviteter rettet mod disse udfordringer skal gennemføres både på EU-plan og på internationalt plan i betragtning af klimaets og miljøets skala, kompleksitet og tværnationale og globale karakter samt den internationale dimension af fødevare- og landbrugsforsyningskæden.
Moreover, Regulation (EU) No 1291/2013 recognises that research and innovation activities for those challenges are to be carried out at the Union level and beyond given the transnational and global nature of the climate and the environment, their scale and complexity, and the international dimension of the food and agricultural supply chain.
I forordning (EU) nr. 1291/2013 anerkendes det, at internationalt samarbejde med tredjelande er nødvendigt for at løfte fælles udfordringer effektivt.
Regulation (EU) No 1291/2013 acknowledges that international cooperation with third countries is necessary to address common challenges effectively.
Internationalt samarbejde inden for forskning og innovation er et vigtigt element i Unionens globale forpligtelser og spiller en vigtig rolle i Unionens partnerskab med de europæiske naboskabslande.
International cooperation in research and innovation is a key aspect of the Union's global commitments and has an important role to play in the Union's partnership with European Neighbourhood countries.
I denne forbindelse er Middelhavsområdet af strategisk betydning for Unionen set ud fra en politisk, økonomisk, kulturel, videnskabelig og miljømæssig synsvinkel.
In that respect, the Mediterranean area is strategically important for the Union from a political, economic, cultural, scientific and environmental point of view.
For at sikre overensstemmelse med Europa-Parlamentets og Rådets forordning (EU) nr. 1290/2013 [4] bør aktioner, der falder ind under denne afgørelses anvendelsesområde, respektere de grundlæggende rettigheder og overholde de principper, som er anerkendt navnlig i Den Europæiske Unions charter om grundlæggende rettigheder.
In order to ensure consistency with Regulation (EU) No 1290/2013 of the European Parliament and of the Council [4], actions which fall within the scope of this Decision should respect fundamental rights and observe the principles acknowledged in particular by the Charter of Fundamental Rights of the European Union.
Sådanne aktioner bør være i overensstemmelse med alle retlige forpligtelser i henhold til international ret, EU-retten, bl.a. relevante kommissionsafgørelser såsom Kommissionens meddelelse af 28. juni 2013 [5], og etiske principper, herunder undgåelse af at krænke forskningsintegriteten.
Such actions should be in conformity with any legal obligation stemming from international law, Union law, inter alia, any relevant Commission decisions such as the Commission notice of 28 June 2013 [5], as well as with ethical principles, which include avoiding any breach of research integrity.
I sin meddelelse af 7. juni 2016 om oprettelsen af en ny ramme for partnerskaber med tredjelande som led i den europæiske dagsorden for migration understregede Kommissionen behovet for, at alle politikker, herunder forskning og innovation, anvendes til at imødegå de underliggende årsager til migration gennem en ny samarbejdsmodel, der inddrager private investorer, samt til behovet for at geare begrænsede budgetmidler og at fokusere på små og mellemstore virksomheder (SMV'er) og bæredygtig infrastruktur.
In its Communication of 7 June 2016 on establishing a new Partnership Framework with third countries under the European Agenda on Migration, the Commission emphasised the need for all policies, including research and innovation, to address the root causes of migration through a new cooperation model involving private investors, as well as the need to leverage limited budget resources and to focus on small and medium-sized enterprises (SMEs) and sustainable infrastructure.
PRIMA har til formål at gennemføre et fælles program for at fremme forsknings- og innovationskapacitet og udvikle viden og fælles innovative løsninger til at forbedre effektiviteten, sikkerheden og bæredygtigheden af agrofødevaresystemer og af integreret vandforsyning og -forvaltning i Middelhavsområdet.
PRIMA aims to implement a joint programme to foster research and innovation capacities and to develop knowledge and common innovative solutions for improving the efficiency, safety, security and sustainability of agro-food systems and of integrated water provision and management in the Mediterranean area.
PRIMA bør bidrage til at nå de nyligt aftalte mål for bæredygtig udvikling og til den kommende EU-strategi for bæredygtig udvikling samt til målene i Parisaftalen.
PRIMA should contribute to the achievement of the recently agreed Sustainable Development Goals and to the forthcoming European Sustainable Development Strategy as well as to the goals of the Paris Agreement.
Integreret vandforsyning og -forvaltning, herunder genbrug og behandling af vand, betyder, at alle de forskellige former for anvendelse af vandressourcer tages i betragtning.
Integrated water provision and management, including reuse and treatment of water, means that all the different uses of water resources are considered.
Et bæredygtigt agrofødevaresystem bør sigte mod at imødekomme borgernes og miljøets krav til sikre, sunde og økonomisk overkommelige fødevarer og mod at gøre fødevare- og foderforarbejdning, -distribution og -forbrug mere bæredygtige med henblik på at minimere fødevaretab og agrofødevareaffald.
Sustainable agro-food systems should aim to meet the requirements of citizens and the environment for safe, healthy and affordable food and to make food and feed processing, distribution and consumption more sustainable with the aim of minimising food losses and agro-food waste.
For så vidt angår vandressourcer og agrofødevaresystemer er åben, demokratisk og deltagerorienteret forvaltning af afgørende betydning for at sikre, at de mest omkostningseffektive løsninger gennemføres til gavn for hele samfundet.
With regard to water resources and agro-food systems, open, democratic and participatory governance is crucial to ensure that the most cost-effective solutions are implemented for the benefit of society as a whole.
For at sikre at de tredjelande, som ikke er associeret med Horisont 2020, nemlig Algeriet, Egypten, Jordan, Libanon og Marokko, deltager i PRIMA, er der behov for internationale aftaler om videnskabeligt og teknologisk samarbejde mellem Unionen og disse tredjelande, så de bliver omfattet af det retsgrundlag, som oprettes med denne afgørelse.
With a view to ensuring participation of the third countries not associated to Horizon 2020 in PRIMA, namely Algeria, Egypt, Jordan, Lebanon and Morocco, international agreements for scientific and technological cooperation between the Union and those third countries are required in order to extend to them the legal regime established by this Decision.
I overensstemmelse med målene for Horisont 2020 bør enhver anden medlemsstat og ethvert andet tredjeland, som er associeret med Horisont 2020, være berettiget til at deltage i PRIMA, hvis landet forpligter sig til at bidrage til finansieringen af PRIMA og til at træffe de lovgivningsmæssige, reguleringsmæssige, administrative og andre foranstaltninger, der er nødvendige for at beskytte Unionens finansielle interesser.
In line with the objectives of Horizon 2020, any other Member State and any third country associated to Horizon 2020 should be entitled to participate in PRIMA if it commits to contributing to the financing of PRIMA and to take the legislative, regulatory, administrative and other measures necessary for protecting the Union's financial interests.
For at sikre den fælles implementering af PRIMA bør der etableres en implementeringsstruktur (»PRIMA-IS«).
In order to ensure the joint implementation of PRIMA, an implementation structure (‘PRIMA-IS’) should be set up.
PRIMA-IS bør være modtager af Unionens finansielle bidrag og bør sikre, at PRIMA implementeres effektivt og gennemsigtigt.
PRIMA-IS should be the recipient of the Union financial contribution and it should ensure the efficient and transparent implementation of PRIMA.
For at opfylde målene med PRIMA bør det være muligt for ethvert andet tredjeland, som ikke er associeret med Horisont 2020, navnlig landene i det sydlige Middelhavsområde, at deltage, hvis landet forpligter sig til at bidrage til finansieringen af PRIMA, og hvis PRIMA-IS godkender dets deltagelse.
In order to achieve the objectives of PRIMA, any other third country not associated to Horizon 2020, in particular Southern Mediterranean countries, should be able to participate if it commits to contributing to the financing of PRIMA and if PRIMA-IS approves its participation.
Landets deltagelse bør også fastlægges i den relevante internationale aftale om videnskabeligt og teknologisk samarbejde mellem dette tredjeland og Unionen.
Its participation should also be provided for by the relevant international agreement for scientific and technological cooperation between such third country and the Union.
Unionens finansielle bidrag bør forudsætte, at deltagerlandene formelt giver tilsagn om at bidrage til finansieringen af PRIMA, og at disse tilsagn opfyldes og gennemføres i overensstemmelse med denne afgørelse.
The Union financial contribution should be subject to formal commitments from the Participating States to contribute to the financing of PRIMA and to the fulfilment and implementation of those commitments in accordance with this Decision.
Deltagerlandene bør have fleksibilitet til at vælge at bidrage finansielt til PRIMA-IS med henblik på at finansiere indirekte aktioner og dermed opnå en høj grad af finansiel integration.
Flexibility should be provided to the Participating States to contribute financially to PRIMA-IS on an optional basis with a view to funding indirect actions, thereby achieving a high degree of financial integration.
Deltagerlandene bør endvidere bidrage finansielt eller i form af naturalier til aktiviteter, som gennemføres uden Unionens finansielle bidrag, og til den del af PRIMA-IS's administrationsbudget, der ikke dækkes af Unionens finansielle bidrag.
Furthermore, Participating States should contribute financially or in kind to activities implemented without the Union financial contribution and to the administrative budget of PRIMA-IS not covered by the Union financial contribution.
Den periode, hvor deltagerlandene skal yde deres bidrag, bør være klart defineret.
The period during which the Participating States are to provide their contribution should be clearly defined.
Der bør fastlægges et loft for Unionens finansielle bidrag til PRIMA med finansiering fra Horisont 2020.
A ceiling should be established for the Union financial contribution to PRIMA with funding from Horizon 2020.