natgillin/translations-raw huggingface dataset:
Ubegrundet valg af de irske filialer som fokus for den ensidige overskudsfordelingsmetode
In sum, had Irish Revenue properly confirmed whether the Apple IP licences held by ASI and AOE should be allocated outside of Ireland before endorsing profit allocation methods premised on that assumption, it should have concluded that the head offices of ASI and AOE did not control or manage, nor were they in a position to control or manage, the Apple IP licences in such a manner as to derive the type of income recorded by those companies.
Når direkte metoder til fastsættelse af interne afregningspriser, f.eks. CUP-metoden, anvendes til at fastsætte prisen på en koncernintern transaktion, afspejles resultatet i lige høj grad for begge parter i transaktionen.
Consequently, ASI's and AOE's Irish branches, if they were separate and independent companies engaged in the same or similar activities under the same or similar conditions and taking into account the assets used, the functions performed and the risks assumed by those companies through their branches and through their respective head offices, would not have accepted a profit allocation method based on that assumption, which results in all the profit of ASI and AOE beyond a limited mark-up on a reduced cost base being allocated to the head offices instead of to those branches.
Når ensidige indirekte metoder til fastsættelse af interne afregningspriser anvendes, f.eks. TNMM, fokuserer analysen af interne afregningspriser kun på de aktiviteter, der udføres af den ene part i den kontrollerede transaktion (den »testede part«), og betalingen for disse aktiviteter, og ikke på særskilte identificerbare transaktioner og deres priser.
As demonstrated in recitals 281 to 292, the information needed to establish that conclusion was available to Irish Revenue or could have been made available to it during the period that the contested tax rulings were in force [226].
Når TNMM anvendes, skal der følgelig vælges en testet part, for hvilken den nettomargen, denne part opnår i den kontrollerede transaktion, kan måles i forhold til den nettomargen, som tilsvarende uafhængige selskaber opnår i ikkekontrollerede transaktioner [264].
That information establishes in a reliable and direct manner that the Apple IP licences held by ASI and AOE should not have been allocated to the head offices for tax purposes.
For at sikre, at estimeringen af armslængdebetalingen for denne transaktion er pålidelig, er det vigtigt, at valget af den testede part er det bedst mulige.
Contrary to the claims made by Ireland [227], that information should not have been disregarded when allocating profits to the Irish branches, since that information allows Irish Revenue to conclude in a more reliable manner on whether the profit allocation methods proposed by Apple result in a reliable approximation of a market-based outcome in line with the arm's length principle, than by solely relying on information on the activities of the Irish branches.
Det forhold, at de irske filialer er valgt som den testede part, viser ligeledes, at hovedkontorernes aktiviteter anses for at være mere komplekse.
In any event, even accepting Ireland's argument that the profit allocation exercise need only be conducted taking into account the assets used, functions performed and risks assumed by the Irish branches, which the Commission contests, Irish Revenue should at the very least have confirmed that the Apple IP licences should not be allocated to the Irish branches of ASI and AOE for tax purposes.
Ved anvendelse af TNMM vælges typisk de enheder, der f.eks. er eksponeret for risici eller egne immaterielle aktiver som den mest komplekse funktion [266].
As explained in recitals 296 to 304, seeing as those branches were presented to Irish Revenue as ensuring functions for which the use of those licences was crucial and seeing as indications existed that those branches did in fact ensure IP-related functions that were crucial in building brand awareness and brand recognition in the EMEIA region, it was incumbent on Irish Revenue to at least have confirmed that the Apple IP licences should not be allocated, fully or in part, to the Irish branches before endorsing profit allocation methods based on the unsubstantiated assumption that the Apple IP licences should be allocated outside of Ireland.
Det er i denne henseende vigtigt at præcisere, at det blotte ejerskab til et immaterielt aktiv ikke nødvendigvis betyder, at ejeren af det immaterielle aktiv udfører en kompleks funktion.
As regards ASI, its Irish branch was presented to Irish Revenue as executing procurement, sales and distribution activities associated with the sale of Apple products to related parties and third-party customers across the EMEIA and APAC regions [228].
Selv i det tilfælde, at Apple IP-licenserne i ASI's og AOE's besiddelse skulle henføres til et sted uden for Irland, hvilket Kommissionen anfægter, burde valget af de irske filialer som den mindst komplekse funktion have været baseret på en sammenligning mellem de funktioner, disse filialer udfører, og deres respektive hovedkontorer og ikke blot på en antagelse.
Since that branch was authorised to distribute Apple branded products, its activities necessitated access to the Apple brand, which was granted to ASI as a whole in the form of the Apple IP licences.
Som anført i betragtning 281 er hovedkontorernes aktiviteter begrænset til de to selskabers bestyrelsesmøder.
Consequently, even if Irish Revenue did not consider that the Apple IP licences should be allocated to ASI's Irish branch for tax purposes, it should have at the very least analysed how that branch's access to the Apple IP, which it needed to perform its functions, was ensured and set up within the company.
De to selskabers bestyrelsesmøder optages i referaterne, og som det fremgår af sammendragene af disse referater i tabel 4 og tabel 5 samt beskrivelserne i betragtning 127 og 129, lader disse referater ikke antyde, at der blev udført komplekse aktiviteter på hovedkontorniveau i ASI og AOE.
There is no evidence that such an analysis was ever conducted.
Ifølge disse referater vedrørte bestyrelsesmøderne primært beslutninger vedrørende finansielle spørgsmål, som f.eks. betaling eller modtagelse af udbytte.
Had such an analysis been conducted, it is apparent that ASI's Irish branch, in its capacity of executing procurement, sales and distribution activities associated with the sale of Apple products, ensures a number of functions crucial for the development and maintenance of the Apple brand on the local market and for ensuring customer loyalty to that brand in that market [229].
Hovedkontorerne varetager ikke eller kan ikke varetage aktive og kritiske roller vedrørende R&D eller administration af Apple IP, jf. betragtning 281-293.
For instance, ASI's Irish branch incurred local marketing costs directly with third-party marketing service providers in relation to localisation and execution of global marketing strategies.
Som anført i betragtning 296-304 bestod de irske filialers funktioner, som forelagt Irish Revenue, derimod af funktioner, for hvilke anvendelsen af disse licenser var afgørende, og der var tegn på, at disse filialer faktisk varetog IP-relaterede funktioner, som var afgørende for opbygningen af brandbevidsthed og brandgenkendelse i EMEIA-regionen.
Adapting the brand strategy to the local market was a key function for the development of the brand in the respective regions and the branch was allocated costs of worldwide and local advertising programs to execute that function [230].
I lyset af hovedkontorernes begrænsede kapacitet til at styre risici i forhold til omfanget af deres respektive irske filialers aktiviteter fører valget af de irske filialer som den testede mindst komplekse part i transaktionerne til et årligt skattepligtigt overskud for ASI og AOE i Irland, der afviger fra en pålidelig tilnærmelse til et markedsbaseret resultat og dermed fra armslængdeprincippet.
ASI's Irish branch was also responsible for gathering and analysing regional data to estimate the expected demand forecast for Apple products [231], which function appears indispensable for the exploitation of the Apple IP in the EMEIA region.
Irish Revenues accept af de overskudsfordelingsmetoder, der var baseret på dette valg, nedsætter følgelig ASI's og AOE's årlige selskabsskattetilsvar i Irland sammenlignet med ikke-integrerede selskaber, hvis skattepligtige overskud afspejler priser forhandlet på markedsvilkår i overensstemmelse med armslængdeprincippet.
ASI's Irish branch was also fully responsible for operating the AppleCare customer support service, which provides aftersales support and repair services for the entire EMEIA region.
De anfægtede skatteafgørelser bør derfor anses for at give ASI og AOE en selektiv fordel, jf. traktatens artikel 107, stk. 1.
That function directly reflects on the brand name, with the objective to ensure customer satisfaction, and includes the responsibility for warranty and repair programs [232].
Uhensigtsmæssigt valg af overskudsindikator
Accordingly, large risks related to the performance of the products and the technology were borne by ASI's Irish branch.
I det tilfælde de irske filialer rent faktisk skulle anses for at varetage »den mindst komplekse funktion« og dermed vælges som den testede part til de ensidige overskudsfordelingsmetoder, der godkendes i de anfægtede skatteafgørelser, hvilket Kommissionen anfægter, fører de valgte overskudsindikatorer under alle omstændigheder ikke til en pålidelig tilnærmelse til et markedsbaseret resultat i overensstemmelse med armslængdeprincippet.
Finally, [50-60] of ASI's [300-400] FTEs, all of which were located in Ireland, were categorised by Apple in 2014 as R & D personnel [233].
Den overskudsindikator, der er valgt til anvendelsen af en ensidig metode til fastsættelse af interne afregningspriser, f.eks. TNMM, skal afspejle de funktioner, der udføres af den testede part i den kontrollerede transaktion, som ifølge de anfægtede skatteafgørelser er de irske filialer.
As regards AOE, its Irish branch was presented to Irish Revenue as being responsible for the manufacturing and assembly of a specialised range of computer products for the EMEIA region.
Apple præsenterede ASI's irske filial for Irish Revenue som en filial, der primært udfører indkøbs-, salgs- og distributionsaktiviteter.
In that capacity, AOE's Irish branch developed Apple-specific processes and manufacturing expertise and ensured quality assurance and quality control functions [234], which are needed to preserve the value of the brand [235].
Valget af driftsudgifter som overskudsindikator forbindes generelt med lavrisikodistributører [267].
Moreover, when Apple presented the illustrative account filling format of AOE's Irish branch to Irish Revenue for the purposes of obtaining the 1991 ruling, it allocated the costs associated with the CSA to that branch and not to its head office [236].
Af de årsager, der er anført i betragtning 337, 338 og 339, kan ASI's irske filial ikke anses for at være en lavrisikodistributør.
While Irish Revenue does not appear to have examined the terms of the CSA when it issued the contested tax rulings, the fact that the costs of the CSA were allocated to AOE's Irish branch by Apple itself should have made Irish Revenue question the unsubstantiated assumption underlying the profit allocation methods ultimately endorsed by it that the Apple IP licences should be allocated outside of Ireland.
Anvendelsen af driftsudgifter som overskudsindikator afspejler ikke denne risiko, eftersom ASI's irske filials driftsudgifter var stabile i hele anvendelsesperioden for de anfægtede skatteafgørelser.
Similarly, Apple itself proposed that its Irish branch should receive a return for the Apple IP in the 2007 ruling request.
I modsætning dertil steg ASI's omsætning betydeligt i den samme periode.
Under the 2007 ruling, [1-5] % of branch turnover was allocated to AOE's Irish branch under the denomination ‘IP return’ [237].
Denne manglende sammenhæng mellem driftsudgifter og omsætning sår tvivl om hensigtsmæssigheden af at anvende driftsudgifter som overskudsindikatoren for fastsættelsen af ASI's skattepligtige overskud [268].
That proposal should have provided Irish Revenue with an indication that AOE's Irish branch was involved in IP development or some form of management or control of the Apple IP licences.
ASI stiller for det andet garanti for alle solgte varer i hele EMEIA-regionen.
Against this background, it was incumbent on Irish Revenue, when presented with the profit allocation methods proposed by Apple to determine ASI's and AOE's taxable profit in Ireland, to confirm at the very least that those companies' Irish branches should not be allocated the Apple IP licences, rather than to accept the unsubstantiated assumption that those licences should be allocated outside of Ireland.
Disse garantier udgjorde det største passiv i overførslen af aktiver og passiver fra ASI til ADI for denne region [269].
Given the Irish branches involvement in the Apple IP, Irish Revenue should not have disregarded any profits derived from the use of the Apple IP licences and the costs incurred under the CSA for the Irish branches.
Eftersom ASI's hovedkontor ikke har en fysisk tilstedeværelse eller nogen ansatte og derfor ikke kan bære en produktrisiko, må det antages, at dette passiv skal henføres til ASI's irske filial.
In light of all the foregoing reasons, the Commission concludes that the allocation of the Apple IP licences outside of Ireland was not an allocation that could have been agreed to in an arm's length context between two unaffiliated companies.
Anvendelsen af driftsudgifter som overskudsindikator afspejler imidlertid ikke et sådan risikoniveau, da anvendelsen af driftsudgifter som overskudsindikator, jf. betragtning 336, generelt forbindes med lavrisikodistributører [270].
Given the lack of functions performed by the head offices and/or the functions performed by the Irish branches, the Apple IP licences for the procurement, manufacturing, sales and distribution of Apple products outside of the Americas should have been allocated to the Irish branches for tax purposes.
ASI varetager for det tredje systematisk sin distributionsfunktion gennem tredjepartsleverandører [271].
In light of that conclusion, Ireland's claim that, since the Apple IP that generates the profits recorded by ASI and AOE is located outside of Ireland, the profits derived from that IP should be subtracted from the taxable profits in Ireland in line with the territoriality principle should also be rejected [238].
Den omsætning, som ASI genererer, består for en stor dels vedkommende af varer, som aldrig fysisk er blevet håndteret i Irland.
In any event, the income recorded by ASI and AOE is not income from royalties, but income from sales for which no IP remuneration has been singled out in the companies' financial statements.
Den risiko, der bæres i forbindelse med produkter, som ikke håndteres i Irland, kommer i højere grad til udtryk i den samlede omsætning end i driftsudgifterne, fordi dette beløb også omfatter betaling til tredjeparten for leveringen af tjenester og ikke afspejler de omkostninger, der genereres af aktiviteten som sådan, selv om betalingerne for outsourcede tjenester kan være omfattet af filialens driftsudgifter.
Indeed, the income recorded by ASI and AOE is indicated as trading income in those companies' financial statements [239] and has been declared as such to Irish Revenue (with the deduction of interest income).
ASI's driftsudgifter er imidlertid ikke så udspecificerede, at det er muligt at udpege komponenter af driftsudgifterne, f.eks. betaling for outsourcede omkostninger og personaleomkostninger [272].
Moreover, as explained in recital 278, the entire income of the two companies (with the exception of the interest income) was reported in the annual accounts of ASI and AOE from 2004 until 2008 as taxable at 12,5 %, which would correspond, according to the classification provided by Ireland, to trading income [240].
Af de grunde, der er anført i betragtning 337, 338 og 339 afspejler valget af driftsudgifter som overskudsindikator (i stedet for omsætning) ikke i tilstrækkeligt omfang de risici, der bæres af ASI's irske filial, og de betydelige aktiviteter, denne filial udfører.
As further explained in that recital, only once a theoretical corporation tax liability had been calculated for the entire income of both companies by applying the 12,5 % rate for trading income, was a deduction for ‘income taxed at lower rates’ applied, reducing the effective tax liability of those companies in Ireland.
Disse grunde gælder ligeledes for anvendelsen af Berry-forholdet i de to ad hoc-rapporter fra PwC og [Apples skatterådgiver].
This fact confirms that the income in question was considered by Apple to constitute trading income and not income from royalties [241].
Berry-forholdet bruges som et finansielt forhold til at estimere en betaling til distributører med begrænset risiko, som er i overensstemmelse med armslængdeprincippet [273].
Since neither ASI nor AOE have any physical presence or economic activity outside their Irish branches [242], the activity consisting of the procurement, sales and distribution of Apple products outside of the Americas performed by ASI and the activity consisting of the manufacturing of computer products for the markets outside of the Americas performed by AOE must be considered to be entirely carried out by their respective Irish branches.
Berry-forholdet repræsenterer et afkast af et selskabs værdiskabende funktioner og forudsætter, at disse funktioner kommer til udtryk i dets driftsudgifter.
The income of ASI and AOE therefore represents active trading income arising from the branch activity, since there are no employees who could generate such income outside of Ireland [243].
Eftersom nævneren i Berry-forholdet er driftsudgifter, er anvendelsen af driftsudgifter i forbindelse med TNMM og anvendelsen af Berry-forholdet i praksis blot en præsentationsmæssig forskel.
In other words, income, such as the trading income recorded by ASI and AOE, should therefore not have been allocated to those companies' head offices either in full or in part.
Under alle omstændigheder beskriver OECD's TP Guidelines scenarier, hvor Berry-forholdet er nyttigt, men disse scenarier er forskellige fra det scenario, hvori ASI opererer [274].
However, even if any of that income could be considered to constitute IP income, Irish Revenue in any event failed to examine which proportion of the resulting residual profit transferred to the head offices, if any, could be attributed to a royalty-type income.
Hverken valget af driftsudgifter som overskudsindikator i de anfægtede skatteafgørelser eller anvendelsen af Berry-forholdet i ad hoc-rapporterne er således hensigtsmæssigt til at fastsætte en armslængdebetaling for de funktioner, der udføres af ASI's irske filial.
Contributions by Apple Inc. in R & D and the management of the Apple IP licences held by ASI and AOE cannot influence the allocation of profits within ASI and AOE
Ved at vælge driftsudgifter som overskudsindikator i stedet for omsætning nedsættes ASI's årlige skattepligtige overskud i Irland fejlagtigt, da omsætning er en bredere overskudsindikator end driftsudgifter, og da ASI's omsætning steg betydeligt i anvendelsesperioden for de anfægtede afgørelser, mens ASI's driftsudgifter var relativt stabile [275].
As explained in recital 275, Ireland and Apple also argue that R & D and the management of the Apple IP is centred in and directed from Apple's headquarters in the US.
Det fører navnlig til et meget lavt og stabilt beskatningsgrundlag for ASI's irske filial [276], som ikke korrekt afspejler de risici, denne filial bærer, jf. betragtning 337, 338 og 339.
According to Ireland and Apple, it is those contributions by Apple Inc. employees that drive ASI's and AOE's profitability, so that Irish Revenue was right to exclude profit deriving from those contributions in the taxable profit of ASI's and AOE's Irish branches [244].
Dette valg fører derfor til en lavere betaling til denne filial end til et uafhængigt selskab, hvis skattepligtige overskud afspejler priser, som er forhandlet på armslængdevilkår på markedet.
The Commission does not agree with that line of reasoning for the reasons set out in recitals 310 to 318.
Lignende overvejelser gør sig ikke gældende, hvis omsætning bruges som overskudsindikator til at bestemme betalingen for de funktioner, der udføres af ASI's irske filial.
While ASI, AOE and Apple Inc. form part of the same corporate group, they are three distinct legal entities, so any intra-group transactions between those entities are subject to transfer pricing arrangements [245].
At valget af driftsudgifter som overskudsindikator for et selskab, der udfører indkøbs-, salgs- og distributionsaktiviteter, ikke nødvendigvis medfører en pålidelig tilnærmelse til et markedsbaseret resultat i overensstemmelse med armslængdeprincippet, underbygges yderligere af retningslinjerne i OECD's TP Guidelines.
For instance, the remuneration of Apple Inc. by ASI and AOE for the development of the Apple IP has been laid down in the CSA [246], while the remuneration of Apple Inc. by ASI and AOE for marketing services has been laid down in the Marketing Service Agreement [247].
I disse retningslinjer foreslås en betaling baseret på omsætning i stedet for driftsudgifter for selskaber, der udfører sådanne funktioner [277].
The contested tax rulings do not, however, cover those or any other intra-group transactions that ASI and AOE, on the one hand, and Apple Inc., on the other, may have entered into.
OECD's TP Guidelines indeholder lignende overvejelser vedrørende anvendelsen af Berry-forholdet [278].
In other words, the contested tax rulings do not address the question whether the CSA or the Marketing Service Agreement were carried out at arm's length, but rather take the terms and conditions of those agreements as a given, meaning that no transfer pricing arrangement between those three entities for, for example R & D and the management of the Apple IP or marketing services, is endorsed by those rulings.
Det blev aldrig overvejet at anvende de samlede omkostninger, der er et bredere grundlag end driftsudgifter [279], som overskudsindikator for ASI's irske filial, og dette ville også have forhøjet ASI's årlige skattepligtige overskud i Irland.
The contested tax rulings only concern the allocation of ASI's and AOE's profit to their respective Irish branches.
Med hensyn til AOE blev dets irske filial præsenteret for Irish Revenue af Apple som værende ansvarlig for produktion og samling af en specialiseret serie af computerprodukter.
In accordance with the terms of the CSA, ASI and AOE [248] pay Apple Inc. for the R & D activities ensured by Apple Inc. (or other group companies) in relation to the Apple IP.
AOE ejer lagerbeholdningerne [280] og forekommer at have kontrol over og bære risikoen for i det mindste en del af omkostningerne vedrørende disse lagerbeholdninger [281].
It is therefore the CSA, which ASI and AOE, on the one hand, and Apple Inc., on the other, have entered into, that determines the share of costs and revenue for the development of the Apple IP for each party to that agreement.
Da selskabets hovedkontor ikke effektivt kan bære denne risiko i fraværet af en fysisk tilstedeværelse eller ansatte, der kan forvalte denne risiko, bør AOE's irske filial anses for at bære den fulde risiko for lagerbeholdningerne.
Under the CSA, the costs of R & D for Apple's products are divided among Apple Inc., ASI and AOE based on the percentage of product sales that occur in their respective territories [249].
Under sådanne omstændigheder er en overskudsindikator, der omfatter de samlede omkostninger, mere hensigtsmæssig end driftsudgifter for en produktionsvirksomhed som AOE.
Indeed, according to ASI's accounts, the component ‘Research and development’ is the single largest component of its operating expense [250].