natgillin/translations-raw huggingface dataset:
Kommissionen bemærker for det første, at egenskaberne ved de aktiver, der overføres under licensaftalen om ristnings-IP mellem Alki LP og SMBV, er identiske med de aktiver, der overføres i transaktioner mellem Starbucks og tredjeparten i de ristningsaftaler, der er nævnt i betragtning 148 til 150.
The Commission observed in its final decision that given the objective of the measure, which was to reduce the difference in tax treatment between the provision of equity capital and loan capital in a group context and, as such, to reduce arbitrage between these two form of intra-group financing, it is ‘only group companies, [and not stand-alone companies,] that are confronted with arbitrage between equity capital and loan capital within their group’ [114].
Begge sæt transaktioner består af ristningsteknologi, kaffeblandinger og ristningskurver.
It was in the light of that observation, as well as of the objective of the scheme which was ‘to reduce incentives for arbitrage between financing through a capital injection and a loan, and ensuring tax neutrality in this regard’ [115], that the Commission considered the reference system in that case to include only companies subject to corporation tax and engaged in intra-group financing transactions [116].
For det andet gælder, at selv om ikke alle disse tredjeparter rister kaffe (nogle er involveret i fremstillingen af drikkeklare drikke eller andre produkter og ingredienser til tilberedning af drikkevarer), relaterer disse tredjeparters funktioner i de transaktioner, hvor tredjeparterne rister kaffe, til nøjagtigt den samme vare som SMBV's ristningsfunktion i kontraktforholdet med Alki LP.
By contrast, the objective of the SMBV APA is to determine SMBV's tax base to calculate the tax due for the purposes of levying the Dutch corporate income tax on that amount.
Især drejer alle Starbucks kontraktlige aftaler med [ikkeforbundet forarbejdningsvirksomhed 2], [ikkeforbundet forarbejdningsvirksomhed 3], [ikkeforbundet forarbejdningsvirksomhed 4] og [ikkeforbundet forarbejdningsvirksomhed 10] sig om ristning af grøn kaffe.
First, while it could be argued that the objective underlying the Groepsrentebox decision is only valid in a group context (such as the fact that stand-alone companies are not faced with the issue of arbitrage between different forms of financing), the determination of the tax base for the computation of the annual corporate income tax liability is equally relevant and applicable to entities that are part of a group as well as stand-alone companies.
For det tredje var Starbucks rolle i ingen af disse transaktioner mere begrænset end Alki LP's.
Second, while it is true that SMBV provides services to other companies of the group and thus operates in a group context, the transaction it carries out could also be carried out outside a group context.
I nogle af disse transaktioner påtog Starbucks sig flere funktioner over for tredjeparten, end Alki LP gjorde over for SMBV.
SMBV is a coffee roaster and distribution company.
I særdeleshed var de fleste kontrakter knyttet til Starbucks indkøb af kaffe [151].
As the contracts submitted by Starbucks demonstrate, other companies of the Starbucks group outsource this function to third parties [117].
Yderligere køber Starbucks under nogle af disse aftaler også den ristede kaffe fra tredjeparten.
Moreover, the answers to the MIT request by the competitors further demonstrate that roasting is outsourced to non-group companies [118].
Derfor repræsenter Starbucks vederlag under disse aftaler et maksimalt armslængdevederlag for licensaftalerne, hvis Alki LP rent faktisk skulle have et vederlag.
Thus, the activities of SMBV can be carried out by independent companies and not only in a pure intra-group setting [119].
For det fjerde er der ingen tegn på, at tredjeparternes økonomiske forhold påvirker deres aftale med Starbucks.
The Commission therefore concludes that the reference system against which the SMBV APA should be examined is the general Dutch corporate tax system in the form of the Dutch corporate income tax rules (CIT).
For det femte behandles tredjeparternes forretningsstrategier nedenfor.
In particular, that reference system is composed of a consistent set of rules that apply on the basis of objective criteria for the taxation of profits of stand-alone companies, where the determination of the taxable profit usually coincides with the accounting profit (subject to certain adjustments based on tax law) and of group companies, which resort to transfer prices to allocate profits, alike.
Aftalerne er forskellige, især afhængigt af, om tredjeparten udnytter IP direkte på markedet ved at sælge produkter til slutbrugere eller ej.
In light of the intrinsic objective of that system, both types of companies — non-integrated and integrated companies — should be considered to be in a similar factual and legal situation.
Med disse ukontrollerede transaktioner kan en armslængde-royaltybetaling mellem SMBV og Alki LP derfor beregnes ved at anvende CUP-metoden, dvs. ved at sammenligne betalingen i en kontrolleret transaktion (mellem SMBV og Alki LP) med betalingen i sammenlignelige ukontrollerede transaktioner (mellem tredjeparter og andre Starbucks-koncernselskaber) udført under lignende omstændigheder.
Article 8b(1) CIT and the Decree do not constitute the appropriate reference system
I denne forbindelse bemærker Kommissionen, at under lignende aftaler, som Starbucks har indgået med [ikkeforbundet forarbejdningsvirksomhed 2], [ikkeforbundet forarbejdningsvirksomhed 3], [ikkeforbundet forarbejdningsvirksomhed 4], [ikkeforbundet forarbejdningsvirksomhed 9], [ikkeforbundet forarbejdningsvirksomhed 8], [ikkeforbundet forarbejdningsvirksomhed 1] og [ikkeforbundet forarbejdningsvirksomhed 10] betaler tredjeparterne ikke royalty under deres licensaftaler med Starbucks, hvis de ikke udnytter ristnings-IP'en direkte på markedet.
The Netherlands considers that the reference system should be the Decree and consequently that SMBV should be considered in a similar factual and legal situation only to group companies that fall under the Decree [120].
Faktisk betaler [ikkeforbundet forarbejdningsvirksomhed 3] kun royalty til Starbucks, når den sælger sin produktion til [joint venturet mellem ikkeforbundet forarbejdningsvirksomhed 3 og Starbucks].
Accordingly, the existence of selectivity would require evidence that SMBV has received a different treatment as compared to other group entities tax resident in the Netherlands falling under the Decree.
I dette tilfælde udnytter [ikkeforbundet forarbejdningsvirksomhed 3] direkte ristnings-IP'en på markedet gennem en nærtstående part, således at royaltybetalingen ser ud til at dække dette joint ventures distribution af Starbucks-mærkevarer til tredjepart.
The Commission does not accept this line of reasoning.
Denne konklusion bekræftes af den omstændighed, at når [ikkeforbundet forarbejdningsvirksomhed 3] videresælger den ristede kaffe til Starbuckskoncernen frem for til dette joint venture, og Starbuckskoncernen står for distributionen og udnyttelsen af mærket på markedet, betaler [ikkeforbundet forarbejdningsvirksomhed 3] ingen royalty til Starbucks for ristnings-IP'en.
As explained in recital 236, the objective of the Dutch corporate income tax system is to tax the profits of all companies that fall under its tax jurisdiction, irrespective of whether those companies are integrated or non-integrated companies.
Med hensyn til [ikkeforbundet forarbejdningsvirksomhed 2]: Selv om Starbucks hævder, at den højere avance på grønne kaffebønner indkøbt til Starbucks under kontrakten med [ikkeforbundet forarbejdningsvirksomhed 2] svarer til et vederlag på ristnings-IP, ser denne ud avance til at blive sendt videre til [ikkeforbundet forarbejdningsvirksomhed 5].
As explained in recital 232, Dutch corporate income tax is levied on the worldwide profits of companies resident in the Netherlands (unless a tax treaty applies), while non-resident companies, including Dutch branches of foreign companies, are only taxed on specific Dutch-sourced income.
Faktisk er den pris, hvortil [ikkeforbundet forarbejdningsvirksomhed 5] køber kaffe fra [ikkeforbundet forarbejdningsvirksomhed 2], også defineret som et avancetillæg i forhold til prisen for de indkøbte grønne kaffebønner.
By considering, as the Netherlands does, that the reference system only includes group companies, since only they need to revert to the arm's-length principle as required by Article 8b CIT and the Decree when allocating profit, an artificial distinction is introduced between companies based on their company structure for the purpose of determining their taxable profits that the general Dutch corporate income tax system does not recognise when taxing profits of companies falling within its tax jurisdiction.
I sit forhold til [ikkeforbundet forarbejdningsvirksomhed 2], der tilsyneladende får et højere avancetillæg, fungerer Starbucks som leverandør, hvilket er en anden funktion end den funktion, Alki LP har i forhold til SMBV.
Indeed, the Decree is meant precisely to ensure that group and stand-alone companies are treated in a similar manner under the general Dutch corporate income tax system and taxed on profits that derive from their activities, whether those activities are carried out in an intra-group context or not.
Med hensyn til Starbucks' argument om, at fordi [ikkeforbundet forarbejdningsvirksomhed 2] er parat til at betale en merpris for bønner indkøbt hos SCTC, og at SCTC's priser derfor vil være armslængdepriser, mener Kommissionen, at købsprisen for grønne kaffebønner ikke kan analyseres isoleret fra [ikkeforbundet forarbejdningsvirksomhed 2]s forpligtelse i henhold til kontrakterne med Starbucks til at sælge sin produktion til [ikkeforbundet forarbejdningsvirksomhed 5], og at prisaftalerne mellem [ikkeforbundet forarbejdningsvirksomhed 5] og [ikkeforbundet forarbejdningsvirksomhed 2] også skal tages i betragtning.
The Commission considers that the purpose of the Decree is and cannot be to establish special rules for related companies, but to clarify the application of the arm's-length principle under Article 8b(1) CIT in light of the OECD TP Guidelines given that the purpose of the Decree is, as acknowledged by the Netherlands, ‘specifically aimed at aspects which the OECD TP Guidelines leaves open to interpretation or where there is a lack of clarity’.
Der er ingen tegn på, at et avancetillæg til en købspris ikke ville blive videregivet direkte til [ikkeforbundet forarbejdningsvirksomhed 5] eller på anden måde påvirke de kommercielle vilkår mellem [ikkeforbundet forarbejdningsvirksomhed 5] og [ikkeforbundet forarbejdningsvirksomhed 2], da denne kontrakt ikke blev indgået uafhængigt af kontrakten mellem Starbucks og [ikkeforbundet forarbejdningsvirksomhed 5].
The rules laid down in the Decree are therefore meant to align the tax treatment of related companies with the treatment of unrelated companies to the extent that transactions between related parties should be priced at arm's length and therefore mirror the situation of unrelated parties for the purposes of levying corporate income tax on their profits.
Endvidere bemærker Kommissionen, at i Starbucks' kontrakter med [ikkeforbundet forarbejdningsvirksomhed 5], [ikkeforbundet forarbejdningsvirksomhed 6] og [ikkeforbundet forarbejdningsvirksomhed 7] er det kun varemærke- og teknologilicensaftalerne med disse tredjeparter, der indeholder en royaltybetaling.
In any event, the Commission observes that if the reasoning of the Netherlands and Starbucks were accepted that the Decree does establish special rules for integrated companies, the existence of those special rules could, in itself, lead to a finding of selectivity.
Men denne royaltybetaling er sammenlignelig med den royalty, der betales af butikkerne til Starbucks Coffee BV for udnyttelse af Starbucks' mærke-IP på markedet, da alle tre virksomheder sælger produkter til slutbrugere.
In fiscal cases, selectivity exists when a Member State exempts a (certain category of) undertaking(s) from a general rule that applies to all undertakings in a comparable factual and legal situation.
Hoved- og produktions- og distributionsaftalerne mellem de tre virksomheder og Starbucks, der vedrører fremstillingsprocessen, indeholder ingen royaltybetaling for Starbucks' IP.
It also exists when a special regime is set up that deviates from that general rule for the benefit of certain but not all undertakings in a comparable factual and legal situation.
Kommissionen hæfter sig endvidere ved, at SMBV outsourcer produktionen af [et varemærkeregistreret kaffeprodukt] og pulverkaffe til tredjeparter, navnlig [ikkeforbundet forarbejdningsvirksomhed 1].
Thus, considering the Commission concludes that integrated and non-integrated companies are in a comparable factual and legal situation as regards the imposition of Dutch corporate income tax to profits, the creation of a special regime that applies only to integrated companies, which deviates from the general Dutch corporate income tax rules, is in itself selective in nature, so that any benefit granted on the basis of that regime is selective in nature.
Selv om Starbucks' [varemærkeregistreret kaffeprodukt] produkt er et varemærkebeskyttet produkt, betaler [ikkeforbundet forarbejdningsvirksomhed 1] ikke royalty til SMBV eller andre Starbucks-virksomheder for blandingen og anden produktionsinformation.
The Commission therefore concludes that, in the present case, the reference system against which the SMBV APA should be examined is the general Dutch corporate income tax system, irrespective of whether corporate income tax under that system is imposed on group or stand-alone companies.
Selv om den teknologi, der anvendes i fremstillingen af de VIA-opløselige kaffeprodukter, betegnes som innovativ af Starbucks, outsources produktionen til en tredjepart, og SMBV modtager ikke royalty fra tredjeparten, der producerer VIA.
Selective advantage due to a derogation from the general Dutch corporate income tax system
SMBV's regnskaber viser faktisk, at virksomheden ikke modtager nogen royalty for nogen outsourcet produktion [152].
Having determined that the general Dutch corporate income tax system constitutes the reference system against which the SMBV APA should be assessed, it is necessary to establish whether that APA constitutes a derogation from that reference system, leading to unequal treatment between companies that are factually and legally in a similar situation.
Ved vurderingen af, om SMBV betaler et armslængdevederlag til Alki LP for ristnings-IP'en, kan aftalen mellem Alki LP og SMBV endelig også sammenlignes med aftaler mellem Starbucks' konkurrenter og tredjepartskafferisterier.
In relation to that second step of the selectivity analysis, whether a tax measure constitutes a derogation from the reference system will generally coincide with the identification of the advantage granted to the beneficiary under that measure.
For eksempel forklarede Melitta som svar på anmodningen om markedsinformation om armslængdevilkårene mellem ikke indbyrdes forbundne parter, hvor en virksomhed har fået overdraget funktionen med ristning af grønne kaffebønner, at ved outsourcing af kafferistning til en tredjepart modtager Melitta ikke royalty, selv om virksomheden stiller sine ristningskurver til rådighed for tredjeparten [153].
Indeed, where a tax measure results in an unjustified reduction of the tax liability of a beneficiary who would otherwise be subject to a higher level of tax under the reference system, that reduction constitutes both the advantage granted by the tax measure and the derogation from the system of reference.
Ifølge virksomhed Y, som udfører en ristningsaktivitet gennem en virksomhed udpeget som lønforarbejder, betaler dens in-house ristningsvirksomhed heller ingen royalty til koncernen, hverken for IP eller den knowhow, der bruges i ristningsprocessen [154].
According to the Court, in the case of an individual aid measure, as opposed to a scheme, ‘the identification of the economic advantage is, in principle, sufficient to support the presumption that it is selective’ [121].
Det samme gælder også for Dallmayr, der udtaler, at det finder udbetaling af royalty til en virksomhed, der leverer ristning, usædvanligt, eftersom det snarere måtte forventes, at kunderne betaler risteren og ikke den anden vej rundt [155].
In the present case, the individual aid measure from which SMBV benefits is the SMBV APA, which endorses a methodology for determining its taxable profit in the Netherlands for the functions it performs within the Starbucks group, which are subsequently taxed under the general Dutch corporate income tax system.
Det følger heraf, at da der i de fremstillingsaftaler, som Starbucks har indgået med tredjeparter, og hvoraf flere eksisterede på tidspunktet, hvor SMBV's APA-anmodning blev behandlet af det nederlandske skattevæsen, ikke opkræves royalty for brugen af ristnings-IP, finder Kommissionen, at en transfer pricing-analyse af armslængdeværdien af royalty udbetalt af SMBV til Alki LP for ristnings-IP fører til den konklusion, at der ikke bør opkræves royalty for dette IP i denne konkrete sammenhæng.
Selective advantage resulting from a deviation from the arm's-length principle
Denne konklusion fremgår desuden af en sammenligning med aftaler mellem Starbucks' konkurrenter og tredjepartskafferisterier.
In principle, the function of an APA is to establish in advance the application of the ordinary tax system to a particular case, given a set of facts and circumstances specific to that case, for a certain period of time and provided that there is no material change over the application of the APA in that specific set of facts and circumstances.
SMBV genererer ingen værdi af ristnings-IP'en i sit forhold til Alki LP
Where an APA is based on a method of assessment that deviates from what would result from a normal application of the ordinary tax system without justification, that APA will be considered to confer a selective advantage upon its beneficiary in so far as that selective treatment results in the lowering of that beneficiary's tax liability in the Member State concerned as compared to companies in a similar legal and factual situation.
Selv om ristningsknowhow og ristningskurver kan have en værdi, genererer risteren ikke nogen værdi heraf i det specifikke forhold mellem Alki LP og SMBV.
An advantage pursuant to Article 107(1) of the Treaty is any economic benefit that an undertaking would not have obtained under normal market conditions, i.e. in the absence of the State intervention [122].
Dette skyldes, at betydningen af ristningsknowhow og ristningskurver i Starbucks-strukturen ligger i at sikre en ensartet smag i forbindelse med mærket og de individuelle produkter.
Thus, whenever the financial situation of an undertaking is improved as a result of a State intervention, an advantage is present.
Derfor bliver værdien af Starbucks' ristningsknowhow og ristningskurver kun udnyttet, når Starbucks-produkter sælges under Starbucks-mærket i butikkerne.
Such improvement is shown by comparing the financial situation of the undertaking as a result of the contested measure with the financial situation of that undertaking had the measure not been granted [123].
I sig selv genererer ristningsknowhow og ristningskurver ikke værdi for risteren på løbende basis, hvis de ikke kan udnyttes på markedet.
An advantage can consist both in the granting of positive economic advantages as well as in the mitigation of charges normally included in the budget of an undertaking [124].
Denne konklusion understøttes af Starbucks' udtalelser om, at licensaftaler, hvor IP-licensen kun tjener til at give tredjeparter mulighed for at producere i overensstemmelse med Starbucks specifikationer og beskytte Starbucks IP-rettigheder, men hvor tredjeparterne ikke udnytter de immaterielle værdier på markedet, ikke indeholder nogen royaltybetalinger fra disse tredjeparter til Starbucks [156].
As explained in recital 42 et seq., by concluding the SMBV APA, the Netherlands accepted a methodology for determining SMBV's taxable profit in the Netherlands, as proposed by the Starbucks' tax advisor in the transfer pricing report, which allows SMBV to determine its corporate income tax liability in the Netherlands on a yearly basis for the duration of which that APA is valid.
Desuden ser ristningsknowhow og ristningskurver ud til for SMBV's vedkommende at udgøre en teknisk specifikation for udførelse af ristning på grundlag af den indkøbende virksomheds præferencer eller valg.
More specifically, the transfer pricing report endorsed by the SMBV APA determines, in the absence of transactions dictated by the market as would exist for a non-integrated independent company, the profit to be allocated to that company of the Starbucks group resulting from the transactions it concludes with the other group companies of the Starbucks group.
Ristningskurverne beskrives af Starbucks i transfer pricing-rapporten som noget, SMBV får dikteret.
The Court of Justice has already held that a reduction in the taxable base that results from a tax measure that enables a taxpayer to employ transfer prices in intra-group transactions that do not resemble prices which would be charged in conditions of free competition between independent undertakings negotiating under comparable circumstances at arm's length confers a selective advantage on that taxpayer, by virtue of the fact that its tax liability under the ordinary tax system is reduced as compared to independent companies which rely on their accounting profits as a basis to determine their taxable base [125].
De giver SMBV og de tredjeparter, med hvem der er indgået ristningsaftaler og produktions- og leveringsaftaler, mulighed for at opfylde Starbucks krav.
In its judgment on the Belgian tax regime for coordination centres [126], the Court of Justice assessed a challenge to a Commission decision which concluded, inter alia, that the method for determining taxable income under that regime conferred a selective advantage on those centres [127].
Ristningspræferencer pålægges for eksempel producenterne gennem standarder for krav og kvalitet af ristningen.
Under that regime, taxable profits were set at a flat-rate amount which represented a percentage of the full amount of operating costs and expenses, from which staff costs and financial charges were excluded.
Sådanne specifikationer er en del af hver ristnings-, produktions- og leveringsaftale.
According to the Court, ‘in order to decide whether a method of assessment of taxable income such as that laid down under the regime for coordination centres confers an advantage on them, it is necessary, […], to compare that regime with the ordinary tax system, based on the difference between profits and outgoings of an undertaking carrying on its activities in conditions of free competition.’
I denne forbindelse indeholder ristningsaftalen bestemmelse om, at SMBV skal følge de ristningsprocesser, der er fastlagt af Alki LP, og anvende det rette udstyr samt maskiner og produktionsmetoder, der sikrer, at produkterne opfylder produktspecifikationerne foreskrevet af Alki LP [157].
The Court then held that ‘the effect of the exclusion of [staff costs and the financial costs] from the expenditure which serves to determine the taxable income of the centres is that the transfer prices do not resemble those which would be charged in conditions of free competition’, which the Court found to ‘[confer] an advantage on the coordination centres’ [128].
SMBV synes ikke at drage nogen fordel af brugen af produktspecifikationen i dette forhold.
The Court has thus accepted that a tax measure which results in a group company charging transfer prices that do not reflect those which would be charged in conditions of free competition, that is prices negotiated by independent undertakings negotiating under comparable circumstances at arm's length, confers an advantage on that group company in so far as it results in a reduction of its taxable base and thus its tax liability under the ordinary corporate income tax system.