natgillin/translations-raw huggingface dataset:
Sag C-311/97, Royal Bank of Scotland, EU:C:1999:2664, præmis 29.
The activities in relation to both the related-party and third-party sales include managing the fulfilment process to the customers to maximise efficiencies within ASI's Irish branch's distribution activities, product allocation and order management, sales execution and managing of key third-party account customers to discuss order requirements.
Sag C-253/03, CLT-UFA, EU:C:2006:129, præmis 29.
The selling and distribution teams also focus on direct sales through and by the online stores.
Se f.eks. Irlands brev af 17.7.2015, punkt 32 og 33.
Activities of the selling and distribution teams in relation to the online stores include facilitating the sales and ordering process for consumers, small and medium sized businesses and education customers.
Se i denne forbindelse sag C-253/03, CLT-UFA EU:C:2006:129, præmis 33: »[…] at der skal anvendes en skattesats på overskud i en filial, der svarer til den samlede skattesats, som ville have været anvendt under samme omstændigheder ved udlodning af overskud fra et datterselskab til sit moderselskab«.
This includes transporting products primarily from third-party manufacturers in China to the destination markets across the EMEIA region.
Se også forenede sager C-78/08-C-80/08, Paint Graphos m.fl., EU:C:2011:550, præmis 50.
The activities of the logistics function include managing outbound freight of Apple products to channel customers, online store customers and related parties.
Irlands brev af 9.7.2013, bilag 1, s. 9.
Some logistics operations activities are performed by related parties under service contracts with ASI's Irish branch.
Irlands bemærkninger til åbningsafgørelsen, punkt 21.
According to the [Apple's tax advisor] ad hoc report, the products manufactured by AOE's Irish branch represent only a small percentage of Apple's total sales volume in the EMEIA region.
Apples bemærkninger til åbningsafgørelsen, punkt 154 og 155: »I henhold til section 25 TCA skal overskud henhøres til filialen.«
This function ensures the activities within the manufacturing workforce and process flows to maintain a regular and efficient use of resources and the expected level of output.
Se forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, EU:C:2006:416, præmis 81, forenede sager C-106/09 P og C-107/09 P, Kommissionen og Spanien mod Government of Gibraltar og Det Forenede Kongerige Storbritannien og Nordirland, EU:C:2011:732, sag C-417/10, 3M Italia, EU:C:2012:184, præmis 25, og kendelse i sag C-529/10, Safilo, EU:C:2012:188, præmis18, se også sag T-538/11, Belgien mod Kommissionen, EU:T:2015:188, præmis 66.
Process engineering relates to operation, control and optimisation of processes within the manufacturing activities.
Se forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, EU:C:2006:416.
The team sets and improves efficient processes for current and new products.
Kommissionens beslutning 2003/757/EF af 17.2.2003 om Kongeriget Belgiens støtteordning til fordel for koordinationscentre, som er hjemmehørende i Belgien (EUT L 282 af 30.10.2003, s. 25).
Activities include all the processes required to transform the various components into the finished goods in accordance with the standards set by Apple Inc. in the US.
Se forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, EU:C:2006:416, præmis 96 og 97.
The quality assurance and quality control function involves all the activities by which AOE's Irish branch reviews the quality of all factors involved in production.
Apple anfører tilsvarende i punkt 154 og 155 i sine bemærkninger til åbningsafgørelsen, at bestemmelsen om overskudsfordeling i section 25 i TCA 97 kræver, at filialen anses for en »enkeltstående enhed«.
This concerns products that have been returned to Apple for various reasons.
Irlands bemærkninger til åbningsafgørelsen, punkt 38 ff.
AOE's Irish branch ensures that before a refurbished Apple product is re-sold, it undergoes a refurbishment process to make sure it meets Apple's quality standards.
Apples bemærkninger til åbningsafgørelsen, punkt 228 ff.
One of the main tasks of the localization team was to adapt products and services to different languages, regional differences and technical requirements of local markets.
Kommissionen præciserede allerede i åbningsafgørelsen, at den ikke anvendte OECD's TP Guidelines som retskilde, men i stedet anvendte disse retningslinjer som referencedokument, og henviste samtidig til armslængdeprincippet som fortolket af Domstolen.
Permanent establishment refers to a taxable presence in a jurisdiction.
Efter at have beskrevet OECD's TP Guidelines og armslængdeprincippet anfører Kommissionen således i betragtning 57, at »det er i lyset af disse generelle bemærkninger, at Kommissionen vil undersøge, om de anfægtede skatteafgørelser overholder armslængdeprincippet«.
Letter from Ireland of 15 April 2015, Appendix, p. 19.
Irlands bemærkninger til åbningsafgørelsen, punkt 43.
PwC ad hoc report, Appendix 1 Apple Sales International (ASI) Branch, p. 11.
Irlands bemærkninger til åbningsafgørelsen, punkt 42, hvor der henvises til en dom fra Irlands højesteret, der lyder: »It is an established rule of law that a citizen is not to be taxed unless the language of the statute clearly imposed the obligation.« (Texaco (Ireland) Ltd. mod Murphy (Inspector of Taxes) [1991] 2 Irish Reports 449 at 454 (Supreme Court).
Letter from Apple of 22 April 2016, p. 12 and Table 10.
Se forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, EU:C:2006:416, præmis 81,
The 1991 ruling refers to ‘operating costs’ in respect of ASI and ‘operating expense’ in respect of AOE, although the two terms refer to the same category of charges.
Se afsnit 8.2.2.2.
See fax of 24 January 1991 from [Apple's tax advisor] on the capital allowance.
Se afsnit 8.2.2.3.
Footnote added: punt refers to the Irish currency at the time of the ruling, the Irish pound.
Jf. f.eks. Irlands bemærkninger til åbningsafgørelsen, s. 7, hvorefter »[Irish Revenues chef, som indgik aftale om grundlaget for overskudsfordeling i 1991] lagde afgørende vægt på det forhold, at de irske filialer ikke havde ret til eller interesse i Apples intellektuelle ejendom (IP), som var en væsentlig kilde til selskabernes indtægter«.
Footnote added: wear and tear refers to depreciation of material goods.
Se også uddrag af interview af 30.11.1990, gengivet i betragtning 64, hvor det angives, at »overskuddet ifølge [Apples skatterådgiver] kan henføres til tre kilder: teknologi, markedsføring og produktion.
Schedule C income concerns profits arising from public revenue dividend payable in Ireland (Section 17 TCA 97), schedule D income is subdivided in five Cases; (i) trading profits; (ii) profits from the exercise of professions; (iii) untaxed interest and foreign income; (iv) any other income or profit not otherwise taxable; (v) rental income from land in Ireland (Section 18 TCA 97), schedule E concerns income from public offices, employment, annuities and pension (Section 19 TCA 97) and schedule F concerns dividends from Irish companies (Section 20 TCA 97).
Kun produktionselementet vedrører den irske filial.«
Section 21(1).
Se betragtning 329.
Examples of such specific exemptions are profits of a non-resident company that cannot be allocated to a branch, see Section 25 TCA 97, or most distributions received from other Irish-resident companies, see Section 129 TCA 97.
Se betragtning 159 og 200.
Section 76A TCA 97.
Se betragtning 113, 185, 195 og 213.
For example, according to Section 81(2) TCA 97, expenses are generally tax-deductible if they are not of a capital nature and are incurred wholly and exclusively for the purposes of the trade.
Se punkt 1.42 i OECD's TP Guidelines fra 2010, gengivet i fodnote 61.
Section 307 and 308 TCA 97
Der kan dog oprettes særskilte konti til intern rapportering, selv om de ikke udgør en juridisk bindende afgrænsning af de mulige fordringer på aktiverne, og sådanne konti ikke skal revideres eller kontrolleres eksternt.
Section 27(1), (2) TCA 97.
I den foreliggende sag fandtes ikke en sådan vejledende og intern afgrænsning, eller den blev ikke oplyst til Irland, da anmodningen om de anfægtede skatteafgørelser blev fremsat.
Section 18, paragraph 1 and 2(a) TCA 1997 in connection with Section 21(1) TCA 97.
Det forhold, at ASI ikke indberettede særskilte konti til Irish Revenue for hovedkontoret og filialen, blev bekræftet af Irland.
Section 3(1) describes ‘trade’ as including ‘every trade, manufacture, adventure or concern in the nature of trade’.
Dette samme gjaldt AOE.
According to Section 21A TCA 97, a 25 % tax rate applies to income taxable under Schedule D, case III, IV and V. These cases include amongst others passive income such as interest, royalties and rental income.
Se betragtning 101.
Irish Revenue, Guidance on revenue opinions on classification of activities as trading, Available at: http://www.revenue.ie/en/tax/ct/basis-charge.html
Se også Point 14 section B-3 (i), s. 14 i OECD's Profit Attribution Report fra 2010: »As between unrelated enterprises, the determination of which enterprise owns assets and which bears risk is determined by legally binding contracts or other ascertainable legal arrangements.
Guidance on revenue opinions on classification of activities as trading, p. 3.
It is therefore necessary under the arm's length principle of Article 7 to develop a mechanism for attributing risks, economic ownership of assets and capital to the hypothetically separate and independent PE, for associating with the hypothetically separate and independent PE the rights and obligations arising out of transactions between separate enterprises and the enterprise of which the PE is a part and for recognising and determining the nature of the dealings (i.e. the intra-enterprise equivalents of separate enterprise transactions) between the hypothetically separate PE and other parts of the enterprise of which the PE is a part.«, s. 14.
Similarly, capital gains tax is levied on the chargeable gains of a non-resident company where it has no branch or agency in the State or where, if it has a branch or agency in the State, the gains are not attributable to the branch or agency.
Irland anførte, at Irish Revenue i henhold til section 25 i TCA 97 skal foretage et skøn ud fra de særlige forhold og omstændigheder i hver sag, som kan omfatte »the functions performed by any branch, its interest (if any) in the assets of the company, the nature and level of any risks assumed by the branch, and the overall contribution made by the branch to the company's profits.«.
Ireland has been an OECD Member since 17 August 1961.
Irlands bemærkninger til åbningsafgørelsen, punkt 21.
Tax administrations and legislators are aware of this problem and tax legislation generally allows the tax administration to correct tax declarations of integrated companies that incorrectly apply transfer prices, by substituting prices which correspond to a reliable approximation of those agreed to by independent companies negotiating under comparable circumstances at arm's length.
Apple anfører i punkt 154 og 155 i sine bemærkninger til åbningsafgørelsen, at overskudsfordeling efter section 25 i TCA 97 udføres på grundlag af følgende kriterier: »(i) the branch's activities (in particular, the functions performed, the assets held and the risks borne by the branch), (ii) the value generated by those activities and the actual costs borne by the branch, and (iii) a comparison with other companies in a comparable sector or industry.« Disse centrale principper lå ifølge Apple til grund for anvendelsen af section 25 i TCA 97 på tidspunktet for de anfægtede skatteafgørelser og gælder stadig.
See Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 22 July 2010.
Se også udtalelsen fra [Apples rådgiver], jf. betragtning 204.
An earlier version of these guidelines was approved by the OECD Council on 13 July 1995 (hereinafter: the ‘OECD 1995 TP Guidelines’).
Apples bemærkninger til åbningsafgørelsen, punkt 154 og 155:
See 2010 Report on the Attribution of Profits to Permanent Establishments, approved by the OECD Council of 22 July 2010.
Irlands brev af 4.5.2015, s. 4.
Point 14 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Se f.eks. betragtning 113, 163, 185, 188, 195, 204, 205, 209 og 210.
Paragraph 1.42 of the 2010 OECD TP Guidelines states: ‘In transactions between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed).
Se betragtning 114.
Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, a functional analysis is necessary.
Se betragtning 50.
This functional analysis seeks to identify and compare the economically significant activities and responsibilities undertaken, assets used and risks assumed by the parties to the transactions.’
I sin undersøgelse af den irske afgørelsespraksis inden for overskudsfordeling til filialer af et ikkehjemmehørende selskab (se betragtning 384-396) konstaterede Kommissionen andre tilfælde, hvor selskaber var etableret i Irland, men ikke havde skattemæssigt hjemsted i landet, men derimod i den jurisdiktion, hvor disse selskaber blev ledet og kontrolleret.
See point 1.20 of the 1995 TP Guidelines ‘In dealings between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed) Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, comparison of the functions taken on by the parties is necessary.
I en række tilfælde var det skattemæssige hjemsted ikke anført i anmodningerne om afgørelse.
Point 15 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Tax Code Part 2 (Apple Inc.) of the Permanent Subcommittee on Investigations of the US Senate, 21.5.2013. s. 41.
Point 13 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Se betragtning 199 og 200.
Point 17 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Ved præsentationen af skatteberegningen tager Apple udgangspunkt i ASI's samlede regnskabsmæssige overskud (i regnskabsåret 2007 omkring 1844 mio. USD) og anvender den irske skattesats for driftsindtægter på 12,5 på dette samlede overskud for at nå frem til en teoretisk selskabsskattepligt for ASI i Irland (ca. 230 mio. USD).
Regarding marking intangibles, point 97 of D-2(iii)(c)(3)A(iii) of the 2010 OECD Profit Attribution Report indicated that ‘the fundamental principles as regards marketing intangibles are the same as for trade intangibles.’
Dertil lægger Apple den skat, der vedrører renteindtægter, som beskattes med 25.
Paragraph 2.3 of the 2010 OECD TP Guidelines provides: ‘As a result, where, taking account of the criteria described at paragraph 2.2, a traditional transaction method and a transactional profit method can be applied in an equally reliable manner, the traditional transaction method is preferable to the transactional profit method.’
Fra den teoretiske skyldige skat, der resulterer af anvendelsen af Irlands almindelige skattesats, trækker Apple et beløb, der er beregnet således, at den teoretiske skat nedsættes til det skattetilsvar, der godkendes i de anfægtede skatteafgørelser for ASI's irske filial (ca. 8,9 mio. USD).
Paragraph 3.49 of the 1995 OECD TP Guidelines provides: ‘Traditional transaction methods are to be preferred over transactional profit methods as a means of establishing whether a transfer price is at arm's length, i.e. whether there is a special condition affecting the level of profits between associated enterprises.
Dette fradrag af et beløb på ca. 224 mio. USD præsenteres som en justering for »indkomst beskattet med lavere satser«.
To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’
En lignende procedure benyttes til at beregne selskabsskatten for ASI's irske filial i figur 7, bortset fra at Apple anvender en selskabsskattesats på [1-5] % på ASI's samlede regnskabsmæssige overskud.
In detail, paragraph 3.18 of the 2010 OECD TP Guidelines provides for the following recommendation: ‘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.
Satsen på [1-5] % præsenteres som den gennemsnitlige skattesats for alle de jurisdiktioner, hvor ASI driver virksomhed.
The choice of the tested party should be consistent with the functional analysis of the transaction.
Det forklares ikke i yderligere detaljer, hvordan Apple er nået frem til de [1-5] %.
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.’.
Det er ikke umiddelbart muligt at afstemme de [1-5] % med et gennemsnit af skattesatser, der er gældende i jurisdiktioner, hvor ASI driver virksomhed, da ASI kun har skattemæssigt hjemsted i Irland.
Paragraph 3.43 of the 1995 OECD TP Guidelines contains a comparable description.
Se betragtning 258.
See operational part of the Opening Decision (Section 4).
Se betragtning 272.
Disclosure: includes in 2006 dividend of USD 1250 million paid by ASI to AOE and from AOE to AOI, in 2010, 2011, 2012, 2013 and 2014, income from group undertakings amounted to USD 6575 million, USD 6253 million, USD [14500 – 15000] million, USD [5000 – 5500] million and USD [1500 – 2000] million respectively.
F.eks. ingen ansatte, intet fast driftssted og ingen henvisning til andre kontorer end Apple Inc.
The turnover figures over 2008 were restated from turnover USD 116696 and COGS (USD 19587) to turnover USD 411802 and COGS (USD 314693).
Se betragtning 113, 163, 189, 205 og 210.
See Commission's letter of 11 November 2015, recital 27.
Apple opsummerede udtalelsen fra [Apples rådgiver] vedrørende aktiviteterne på bestyrelsesmøderne som følger: »AOE/ASI board minutes (…) show decision making regarding issues of key strategic importance for AOE/ASI, including dealing with (i) financial matters such as investment decisions, bank account authority and capital maintenance issues; (ii) the consideration and approval of the financial statements; and (iii) delegation of authority within certain parameters in respect of the business activities, all having taken place in the US and not in Ireland.« Bemærkning af 7.9.2015, s. 7, jf. betragtning 205.
The tax for which ASI was liable to the Irish tax authorities was set in euros and amounted to around EUR 4,8 million in 2009, EUR 4,8 million in 2010, EUR 7,3 million in 2011, EUR [1-10] million in 2012, EUR [0,7-0,8] million in 2013 and EUR [0,9-1] million in 2014, see letter by Apple dated 22 April 2016, p. 8-9.
Se betragtning 113.
Amounting to around […] and […] for 2013 and 2014 respectively, see letter by Apple dated 22 April 2016, p. 10.
Drøftelserne på ASI's og AOE's bestyrelsesmøder i august 2013, hvor der ville være blevet udstedt fuldmagter vedrørende beskyttelse af IP, omhandler en aktivitet vedrørende IP, som hverken ASI eller AOE ifølge CSA-aftalen kunne sikre.
The resulting Italian corporate income tax liability of ASI amounted to around EUR [20-30] million in 2009, EUR [40-50] million in 2010, EUR [50-60] million in 2011 and EUR [30-40] million in 2012, see letter by Apple dated 22 April 2016, p. 10.
Uddelegering af sådanne aktiviteter til amerikanske medarbejdere i koncernen var derfor i princippet ikke nødvendig, da kun Apple Inc. kunne beskytte IP i henhold til CSA-aftalen, også uden uddelegering.
However these amounts have not been recorded in the accounts of ASI presented in Table 1, as the accounts have been issued prior to the assessment by the Italian tax authorities.
Se betragtning 127.
Ireland did not inform the Commission of a restatement of the accounts of ASI to date.
Se afsnit 2.5.7.
The corporate income tax liability of AOE in Singapore amounted to SGD 42136, SGD 1810 and SGD 535 for the years 2009, 2010 and 2011, respectively, see letter of Apple of 22 April 2016, p. 10.
Det fremgår af referaterne, at […].
This component amounts to USD [20-30] thousand for AOE over the period 2003-2013, see letter by Ireland dated 15 April 2015, p. 4.
Se referat af ASI's bestyrelsesmøde den […].8.2014, s. 7.
As regards ASI this component of interest income from the property of the Irish branch amounts to USD [70-80] million over the period 2003-2013, see letter by Ireland dated 15 April 2015, p. 2 and comments by Ireland to the Opening Decision of 5 September 2014, Folder 3.
Se betragtning 136.
The respective amounts for 2014 have not been established yet according to Ireland at the date of the Irish letter of 15 April 2015.
Den oversigtstabel, som Irland indgav den 22.4.2016, omhandler 57 bestyrelsesmøder i ASI, som blev afholdt fra det første bestyrelsesmøde i ASI den 5.4.1990 indtil udgangen af regnskabsåret 2014 (27.9.2014 ifølge det lovpligtige regnskab).
Letter from Ireland of 15 April 2015, p. 3.
Endelig indeholder tabellen over bestyrelsesmøder i ASI, som Apple forelagde det amerikanske Senat, og som Irland forelagde Kommissionen den 15.4.2015, yderligere fem bestyrelsesmøder i ASI, som blev afholdt i perioden 2006-2010, for hvilke Irland ikke har fremlagt referater for Kommissionen.
Small differences can be observed between the tax reported in the accounts, presented in Table 1 and Table 2 and in the tax returns, this can be due to currency fluctuations or time period variations in reporting.
Antallet af bestyrelsesmøder er derfor 90 ifølge de referater, der er forelagt Kommissionen, og 92, hvis alle de bestyrelsesmøder, der er anført i indgivelsen til det amerikanske Senat, rent faktisk blev afholdt (der er ikke fremlagt referat af møderne i januar 2008 og oktober 2009, som er anført i indgivelsen til det amerikanske Senat).
Apple defines channel partners as third-party distributors and retailers who purchase Apple's products for onward resale.
I begge tilfælde blev der i gennemsnit afholdt mindre end fire bestyrelsesmøder om året i perioden 1990 til slutningen af september 2014.
See overview of the minutes of Board meetings held during Directorship of Tim Cook, as provided by Apple to the US Senate permanent subcommittee on investigations in the course of the hearing on Apple, APL-PSI-000342/000343.
Ifølge de oplysninger, som Irland indgav den 22.4.2016, blev der ikke afholdt bestyrelsesmøder i perioden 1993-1997.
Full Time Equivalent (FTE) is the hours worked by one employee on a full-time basis, it indicates the number of employees, counting part-time employees, proportionately to their hours worked.
I den periode blev beslutninger truffet gennem bestyrelsens skriftlige beslutninger.
According to the information submitted by Apple to the US Senate Permanent Subcommittee, the principal activity of the Singapore branch and its predecessors until 2003 was the manufacture of microcomputers, computer components and peripherals.
Dette forekommer også at være tilfældet for 2008 ifølge oplysningerne indgivet den 22.4.2016.
The Singapore Branch was a party to the CSA to obtain and retain the rights to manufacture and distribute Apple products.
Referencen til denne forretningsbeslutning omhandler tilsyneladende kun overførslen som sådan, som ikke vedrører administrationen af IP, men kun udgør en omorganisering af aktiviteter, og bestyrelsen drøftede øjensynligt ikke prisen eller betingelserne for overførslen.
After 2003 and until 2009, the Singapore Branch acted as a service provider to Apple affiliates in the APAC region.
Dette bekræftes af udtalelsen fra [Apples rådgiver], jf. betragtning 205.
These services included finance support, information systems and technology support, and supply chain and logistics management, see APL-PSI-000234.
Se punkt 12 i Irlands bemærkninger til åbningsafgørelsen af 5.9.2014.
Letter from Ireland of 4 May 2015.