natgillin/translations-raw huggingface dataset:
Tilbagesøgningen af den støtte, der er omhandlet i artikel 1, skal være øjeblikkelig og effektiv.
For transfer pricing purposes, the choice of transfer pricing method and the selection of comparables are determined on the basis of the functional analysis of the company for which an APA is being requested.
Nederlandene skal sikre, at denne afgørelse efterkommes inden for fire måneder efter dens meddelelse.
According to the functional analysis prepared by Starbucks' tax advisor, SMBV's primary functional contribution to the Starbucks group relates to roasting/manufacturing activities [207].
Artikel 4
On the basis of that assumption, the tax advisor considers SMBV as a low-risk coffee manufacturer performing routine functions and therefore the ‘least complex entity’ for the purposes of applying the TNMM.
Senest to måneder efter meddelelsen af nærværende afgørelse forelægger Nederlandene oplysninger om den metode, der er anvendt til at beregne den nøjagtige størrelse af støtten.
In the Opening Decision, the Commission expressed the doubt that the Netherlands incorrectly accepted SMBV's classification as a low-risk toll manufacturer in the transfer pricing report [208].
Nederlandene holder Kommissionen underrettet om forløbet af de nationale foranstaltninger til gennemførelse af denne afgørelse, indtil den i artikel 1 omhandlede støtte er fuldt tilbagebetalt.
Based on the information submitted by the Netherlands and Starbucks during the investigation, the Commission considers that the tax advisor incorrectly designated SMBV as a low-risk manufacturer.
På Kommissionens anmodning giver Nederlandene omgående oplysninger om de planlægte eller allerede gennemførte foranstaltninger med henblik på at efterkomme denne afgørelse.
More specifically, information provided on SMBV's revenues demonstrates that roasting is not the main source of income of SMBV.
Artikel 5
As illustrated in Table 2, income from the sales of roasted coffee as recorded under the item ‘REV PACKAGED COFFEE’ [209] represents only [15-20] % of the revenues of SMBV in 2013 and 2014.
Denne afgørelse er rettet til Nederlandene.
In 2007, that is, at the time that the SMBV APA was concluded, that proportion was substantively at the same level at [15-20] %.
Udfærdiget i Bruxelles, den 21. oktober 2015.
Instead, SMBV derives most of its profits recorded in the Netherlands from an activity different from roasting.
På Kommissionens vegne
Indeed, SMBV's reselling function, referred to as providing logistic and administrative services by the Netherlands and Starbucks [210], appears more important than its roasting activity and accounted for [80-85] % of SMBV's revenues in 2013 and 2014.
Medlem af Kommissionen
In 2007, based on data which was available at the time the SMBV APA was requested, that proportion was [75-80] %.
EUT C 460 af 19.12.2014, s. 11.
Moreover, at that moment, [10-30] out of [40-60] SMBV's employees were active in that activity.
Hele vejen gennem afgørelsen anvendes »bindende svar fra skattemyndigheden« og »APA« synonymt.
SMBV was also managing three contractual relationships related to distribution and logistics.
Dele af denne tekst er skjult for ikke at røbe fortrolige oplysninger; disse er angivet i firkantede parenteser.
Contrary to the claim by the Netherlands that the costs of non-coffee products are pass-through costs for SMBV [211], SMBV in fact records a margin on the resale of non-coffee products.
SCTC's avancer og avancetillæg vedrørende grønne kaffebønner er afrundet til nærmeste multiplum af 3 %.
Moreover, SMBV's reselling function not only represents the main source of SMBV's income, but also represents the only source of SMBV's profit since 2010, considering SMBV's roasting activity has been loss making since that year [212], without prejudice to the question whether those losses on the roasting activities were caused by incorrect pricing of the green coffee beans [213].
En tidligere skatteordning indgået mellem den nederlandske skattemyndighed og Starbucks Coffee BV og SMBV i 2001 blev også fremlagt som en del af bilagene.
The Netherlands further argues that it did not need to request more information from Starbucks than was provided to its tax administration at the moment of the APA request, because it was familiar with SMBV's business, as the APA was the renewal of a previous ruling [214].
Brevet blev sendt til Nederlandene på engelsk den 7. marts 2014, efterfulgt af en version på nederlandsk af selv samme brev afsendt den 14. marts 2014.
However, the fact that the Netherlands ignored that most of the SMBV's income derives from the resale of non-coffee products clearly contradicts its claim that its tax administration was familiar with SMBV's business [215].
Jf. fodnote 1.
Although the transfer pricing report does acknowledge that SMBV resells production bought from third parties to the Shops, it ignores this function when choosing comparables and a profit level indicator for the application of the TNMM.
Rådets forordning (EF) nr. 659/1999 af 22. marts 1999 om fastlæggelse af regler for anvendelsen af artikel 108 i traktaten om Den Europæiske Unions funktionsmåde (EFT L 83, 27.3.1999, s. 1).
Accordingly, Starbucks' tax advisor failed to perform a critical assessment to identify SMBV's principal functions for the transfer pricing analysis [216].
Enhver henvisning til forordning (EF) nr. 659/1999 kan opfattes som en henvisning til forordning (EU) 2015/1589 og skal læses i overensstemmelse med sammenligningstabellen i bilag II til sidstnævnte forordning.
SMBV's principal function was thus insufficiently identified in the transfer pricing report by Starbucks' tax advisor and wrongly accepted by the Dutch tax administration as the basis for calculating the remuneration accepted in the SMBV APA.
C (2015) 862 af 12.2.2015.
Starbucks' tax advisor inappropriately used operating expenses as profit level indicator in the application of the TNMM
Starbucks US refererer til alle selskaber, der indgår i Starbuckskoncernen og er hjemmehørende i USA.
Paragraph 2.87 of the 2010 OECD TP Guidelines indicates that typically and subject to the facts of the case, sales or distribution operating expenses might be an appropriate base for distribution activities when using the TNMM [217].
Denne beskrivelse er baseret på Starbucks' årsberetning fra 2014, s.2.
According to the Netherlands, even if the activities of SMBV were not correctly determined in the transfer pricing report, operating expenses are an appropriate indicator for profitability in the application of the TNMM.
Se betragtning 20 i åbningsafgørelsen for nærmere oplysninger om Starbuckskoncernen.
However, since SMBV's profits are generated and recorded through a margin on products distributed, the Commission considers sales as a more adequate indicator of SMBV's profit generating reselling function.
Af SMBV's APA fremgår det, at der efter det sjette regnskabsår, dvs. ultimo 2013, foretages midtvejskontrol for at se, om alle forhold og omstændigheder stadig er de samme.
Moreover, between 2008 and 2014 [218], SMBV's total sales have increased almost three-fold, while the gross margin has more than doubled over that same period [219].
Fra den oprindelige nederlandske rapport: »[SMBV] wordt geacht een arm's length vergoeding te ontvangen voor haar activiteiten zoals beschreven [in het transfer pricing report] indien de operationele marge [9-12] % van de relevante kostgrondslag bedraagt.«
By contrast, SMBV's operating expenses increased by only 6 %, so that operating expenses cannot be considered an adequate indicator of SMBV's profit generating resale activity.
Oprindelig nederlandsk tekst: »De jaarlijks door SMBV aan Alki LP te betalen royalty wordt aan het einde van het jaar vastgesteld op het verschil tussen de gerealiseerde operationele winst met betrekking tot de productie en distributie functie als genoemd [in het transfer pricing report], vóór royalty uitgaven (»gerealiseerde operationele winst voor royalty uitgaven«) en de hierboven omschreven beloning van [9-12] % cost-plus.
Indeed, SMBV's profits arising from its reselling activities are recorded in the Netherlands and are not attributed to any other member of the group in a position to generate such profits.
Deze royalty betaling is aftrekbaar voor de vennootschapsbelasting en is niet onderworpen aan Nederlandse dividendbelasting «.
In fact, the payment of royalties as a residual profit effectively shifts profits SMBV derives from the resale of non-coffee products to Alki LP.
For en forklaring på, hvorfor betaling af royalty ikke er skattepligtig i Nederlandene eller i Det Forenede Kongerig, henvises til betragtning 28 i åbningsafgørelsen.
However, none of the alleged components of the royalty payment has any relation to profits from SMBV's reselling function, since Alki LP is not in a position to generate active profits from the resale of non-coffee products, as it has no operating capacity either directly or through its partners [220].
Betragtning 27 og 28 i åbningsafgørelsen giver en udførlig beskrivelse af Starbucks' juridiske struktur, som den er fremlagt i transfer pricing-rapporten.
Therefore, attributing those profits to Alki LP through the payment of royalty based on residual profits is not in line with the arm's-length principle.
Varemærkerne, teknologien og knowhow 'en omfatter hovedsagelig Starbucks butiksformat og Starbucks' selskabsidentitet.
Moreover, recorded profits have to be attributed, because they are an economic reality, which cannot be superseded by the use of an economic or transfer pricing model that has as its objective approximating economic reality in absence of (direct) observables.
Se betragtning 71 for en beskrivelse af den fri markedspris' metode.
In the case of SMBV, profits from the resale of non-coffee products are not attributed through a remuneration in any form to any other group entity nor to any third party that would be in a position to generate active profits from the resale of non-coffee products and, therefore, they should be attributed to SMBV.
I dette tilfælde udgøres de koncerninterne betalinger af royalty af indbetalingerne fra Starbucks-ejede udviklere i EMEA til Starbucks Coffee BV.
The tax advisor thus inappropriately used operating expenses instead of sales as profit level indicator in the application of the TNMM.
Afsnit II.G i transfer pricing-rapporten.
A functional analysis based on SMBV's reselling function and a remuneration based on margin of sales would have led to a higher level of remuneration
Afsnit II.E i transfer pricing-rapporten.
To illustrate the impact of Starbucks' tax advisor's incorrect identification of SMBV's main functions and its inappropriate selection of operating expenses as profit level indicator, the Commission replicated the tax advisor's analysis with a corrected peer group of companies based on SMBV's reselling function and calculated a mark-up on sales for that corrected peer group.
Afsnit III.B i transfer pricing-rapporten.
Given that SMBV's main business activity was incorrectly identified in the transfer pricing report, the peer group of comparables used by the tax advisor to determine a remuneration for the functions performed by SMBV — NACE code ‘Processing of tea and coffee’ [221] — was equally inappropriate in the application of the TNMM.
SCTC køber bønnerne på vegne af hele Starbucks-koncernen i hele verden og dens uafhængige licenshavere.
To correct for the peer group, the Commission conducted a similar analysis, based on the Amadeus database as used in the transfer pricing report, using the NACE code ‘Wholesale of coffee, tea, cocoa and spices’.
Se fodnote 19.
The other selection criteria employed by the Commission to select the peer group were identical to those used by Starbucks' tax advisor in the transfer pricing report [222].
I 2011 havde SMBV ca. [70-80] ansatte.
For comparison purposes, the Commission then removed companies from the corrected peer group that mainly distribute products other than coffee and tea (such as spices, sugar or companies selling equipment only), while the retaining companies engaged in roasting, resulting in twelve comparable companies.
Ifølge Starbucks' bemærkninger til åbningsafgørelsen var [40-50] ansatte beskæftiget med kafferistning og [30-40] med logistik og administration.
Since half of those twelve companies did not report data on operating expenses [223], and since that data is sensitive to accounting differences between tax jurisdictions, the Commission calculated a mark-up on sales for the companies in the corrected peer group.
Ifølge Starbucks' oplysninger til Nederlandene i forbindelse med anmodningen om det bindende svar fra skattemyndighederne indgik SMBV og Starbucks Corporation en aftale med [ikkeforbundet logistikvirksomhed A] i 2003, ifølge hvilken [ikkeforbundet logistikvirksomhed A] skal udføre lagerstyring (med understøttende prognoser leveret af Starbucks), koordinering af import og dokumentation af eksport, administration af forhandlerkontrakter og lageraktiviteter.
The result of those calculations is represented in Table 12.
Ifølge Starbucks' oplysninger til Nederlandene i forbindelse med anmodningen om det bindende svar fra skattemyndighederne indgik SMBV en aftale med [ikkeforbundet logistikvirksomhed B] i 2004 om aktiviteter vedrørende forsyningskæde og lagring af kaffe, ifølge hvilken [ikkeforbundet logistikvirksomhed B] skal udføre lagertjenesteydelser med hensyn til forskellige Starbucks-produkter, inklusive administration og håndtering, lastning og losning af køretøjer, inspektioner og opbevaring.
Table 12
Ifølge transfer pricing-rapporten er SMBV ansvarlig for kontraktforholdet med [ikkeforbundet forarbejdningsvirksomhed 1].
Comparables analysis based on wholesale distribution
Ifølge Starbucks forhandles kontrakterne mellem [ikkeforbundet forarbejdningsvirksomhed 1] og SMBV dog af Starbucks […].
RICO CAFÉ' S.R.L.
Lønforarbejdning forstås sædvanligvis som et arrangement, hvor et selskab forarbejder råvarer eller halvfabrikata for et andet selskab.
IMPORCAFÉ - COMÉRCIO E TORREFACÇÃO DE CAFÉ, LDA
Grafen er ikke indeholdt i rapporten, men blev udarbejdet af Kommissionen for at lette læsningen af denne afgørelse.
lower quartile
Se betragtning 72 for en beskrivelse af TNMM.
A peer group analysis of companies active principally in wholesale distribution of coffee results in a median return on sales of 3,1 %, with an interquartile range of 1,5 % to 5,5 %.
Transaktionsforskelle er forskelle mellem transaktioner indgået af det selskab, hvis skattegrundlag estimeres ved hjælp af en transfer pricing-metode, og de transaktioner mellem uafhængige selskaber, der bruges til at bestemme armslængdepriserne.
Although the interquartile range is only presented in one point of the 2010 OECD TP Guidelines among other possible ranges to address comparability concerns [224], it is frequently used by tax advisors.
I TNMM-metoden refererer dette til de transaktioner, der udføres af sammenlignelige selskaber og bruges til at estimere en armslængdeavance.
However, to avoid granting an advantage to companies resorting to transfer pricing, the point in the range closest to the most likely market outcome should be used for the purposes of pricing controlled transactions.
Funktionsforskelle er forskelle mellem de funktioner, der udføres af det selskab, hvis skattegrundlag estimeres ved hjælp af en transfer pricing-metode, og de funktioner, der udføres af sammenlignelige selskaber og bruges til at estimere en armslængdeavance.
In the present case, SMBV tax base as determined by the SMBV APA is outside the interquartile range calculated on the basis of the corrected peer group with a remuneration based on a mark-up on sales.
Rapporten henviser i den forbindelse til punkt 3.26 i OECD's retningslinjer fra 1995 for transfer pricing.
As presented in Table 13, in each year since 2008 SMBV's taxable profit calculated on the basis of the SMBV APA was lower than its taxable profit in the lower point of that range, i.e. 1,5 % of sales:
Amadeus-databasen er en database med sammenlignelige regnskabsoplysninger om offentlige og private virksomheder i hele Europa.
Table 13
Den vedligeholdes af Bureau van Dijk, der udgiver selskabsoplysninger og »business intelligence«.
Sales SMBV
Automatiserede søgninger i Amadeus førte til et udvalg af 240 selskaber; yderligere finansielle udvælgelseskriterier anvendt af skatterådgiveren eliminerede 88 selskaber, hvilket reducerede udvalget til 152 potentielt sammenlignelige selskaber.
taxable income SMBV based on Contested Ruling
De væsentligste kriterier for eliminering var, at virksomhederne udførte ikke-relaterede funktioner (f.eks. distribution, reparation osv.), producererede ikke-relaterede produkter (dvs. slik, andre fødevarer osv.), eller at de tilhørte en koncern.
taxable income lower range (1,5 %)
De 20 virksomheder, der kunne bruges til sammenligning i transfer pricing-rapporten, fremgår af tillæg til rapporten og er gengivet i tabel 5 i åbningsafgørelsen.
taxable income median of the range (3,1 %)
Skatterådgiveren bruger begrebet avancetillæg, selv om beregningen af avancetillægget er baseret på driftsresultatet for sammenlignelige selskaber divideret med et omkostningsgrundlag og ikke på bruttoavancen.
taxable income upper range (5,5 %)
For SMBV's vedkommende udgør driftsomkostningerne en lille brøkdel af de samlede omkostninger.
taxable income of SMBV as % of sales
Selv om det anvendte avancetillæg er højere, er det skønnede beskatningsgrundlag, der bliver resultatet, alligevel lavere.
The interquartile range of 1,5 % to 5,5 % is based on financial data from the period 2005 to 2007, which is the most recent period pre-dating the SMBV APA.
Skatteadministrationer og lovgivere er opmærksomme på dette problem, og skattelovgivningen gør det generelt muligt for skattemyndighederne at korrigere integrerede selskabers selvangivelser, hvor der ukorrekt er anvendt transferpriser, ved at erstatte dem med priser, der svarer til en pålidelig estimering af dem, der aftales mellem uafhængige selskaber, som har forhandlet under lignende omstændigheder på armslængdeafstand.
The finding that the tax base agreed to in that APA falls outside of the range is equally valid for different observation periods [225].
Transfer pricing-retningslinjer for multinationale selskaber og skattemyndigheder, OECD, 13. juli 1995.
That Starbucks' tax advisor was incorrect to consider SMBV as a manufacturing company with a remuneration based on operating expenses for the purposes of estimating an arm's-length remuneration for SMBV is further confirmed by an internal data comparison with SMC.
Anbefaling C(95)126/final af 13. juli 1995.
SMC is the only other company of the Starbucks group ensuring roasting activities internally [226].
Transfer pricing-retningslinjer for multinationale selskaber og skattemyndigheder, OECD, 22. juli 2010.
Since that company is consolidated for tax purposes with Starbucks US, there are no incentives for Starbucks to shift the profits of that company by means of a royalty paid to Starbucks Corporation.
For OECD's retningslinjer fra 1995 henvises til punkt 3.43, som indeholder en sammenlignelig beskrivelse.
Therefore, although SMC's accounts are not audited, they are established for genuine business purposes in the absence of tax considerations.
Punkt 1.45 til 1.48 i OECD's retningslinjer fra 1995 og 3.55 til 3.62 i OECD's retningslinjer fra 2010.
Based on those accounts, SMC is more than [40-50] times more profitable than the remuneration agreed for SMBV in the SMBV APA when considering a return on operating expenses.
Punkt 1.48 i OECD's retningslinjer fra 1995.
As explained in recital 140 and shown in Table 9, while the SMBV APA agrees on a [9-12] % mark-up of profits over operating expense, that ratio stood at around 500 % for SMC over the past four accounting periods.
For fuldstændighedens skyld bemærkes det, at en del af lønudgifterne kan medregnes i COGS, når den del er direkte knyttet til produktionen.
The purpose of the exercise undertaken by the Commission in recitals 392 to 398 is not to calculate an arm's-length remuneration for the functions performed by SMBV within the Starbucks group.
Se betragtning 56 i åbningsafgørelsen.
The Commission acknowledges that the range presented above is not backed by a sufficient comparability analysis and that the exercise is simply meant to replicate and duplicate the tax advisors analysis if the functions would have been correctly identified.
I tabel 1står EBITDA for det almindelige akronym af »earnings before interest, taxes, depreciation and amortisation« (resultat før renter, skat og af- og nedskrivninger) og EBT står for det almindelige akronym af »earnings before tax« (resultat før skat).
Rather, the purpose of the exercise undertaken by the Commission is to show that even if the conclusions reached by the Commission in Sections 9.2.3.3 and 9.2.3.4 were incorrect, the tax advisor's misidentification of SMBV's main functions and its inappropriate selection of operating expenses as profit level indicator in the application of the TNMM confirm that the methodology proposed by it in the transfer pricing report and accepted by the SMBV APA for determining SMBV's tax base in the Netherlands does not result in a reliable approximation of a market-based outcome in line with the arm's-length principle.
Dekret om transfer pricing fra 2001 (Besluit verrekenprijzen) af 30. marts 2001, IFZ2001/295M.
Since that methodology results in a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose taxable profit under that system is determined by the market, the SMBV APA, by accepting that methodology, should be considered to confer a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty.
Dekretet blev erstattet i 2013 (sammen med dekretet af 21. august 2004, IFZ 2004/680M, der supplerede dekretet fra 2001 og ændrede det på visse punkter.
The inappropriateness of the working capital adjustment
Verrekenprijzen, toepassing van het arm's-lengthbeginsel en de Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OESO-richtlijnen).
Working capital is the sum of the inventories and trade receivable to be financed net of trade payables.
Da det bindende svar stammer tilbage fra 2007, vil afgørelsen henvise til transfer pricing-dekretet fra 2001.
There is no constant relation between the COGS used in the adjustment and working capital needs.
Da artikel 8b ikke endnu var kodificeret i CIT i 2001, blev der foretager justeringer af transfer pricing, både for person- og selskabsskat, på grundlag af artikel 3.8 i kildeskatteloven 2001 (som via artikel 8 i CIT også fandt anvendelse på selskabsskatteydere).
In particular, a company with a high amount of raw material cost might have low working capital needs if it processes its stock efficiently.
For eksempel udgjorde dette gebyr i slutningen af […] [1,5-2] % af den pris, som SCTC forventes at betale for indkøb af grønne kaffebønner, og [0,5-1] % af prisen, som SMBV opkrævede […].
Working capital adjustments are aimed at capturing possible differences in the stock and trade receivable and payables processing, which is not captured by the amount of raw material used by the company.
[Certificeringsprogrammet]-betegnelsen er blevet brugt og betalt for af Starbucks siden […].
The Commission therefore considers the tax advisor's ‘working capital adjustment’ ill-fitted for the declared purpose and adjusting for differences in working capital use.
Yderligere fremsendt, se tabel 8.
There is no justification for that adjustment in the set of facts presented in the transfer pricing report.
Disse omfatter møbler og inventar, det udvendige og opfattelsen af butikker, de såkaldte systemer vedrørende det udvendige/»fronten« af butikker, og såkaldte systemer til opsætning/ »bagved« i butikkerne.
Those simulations do not, however, address those doubts.
Disse omfatter »brand-kurverne« og formlen for kaffeblandinger.
The Commission did not express doubts on the time period used by Starbucks' tax advisor in the transfer pricing report.