natgillin/translations-raw huggingface dataset:
Rendteindtægter
[300-400 million]
Rendteudgifter
Starbucks indicated that the revenues under the description ‘REV PACKAGED COFFEE’ in Table 2 relate to SMBV's roasting and packaging function.
Resultat før skat
The remainder of the revenues relate, according to Starbucks, to SMBV's administrative and logistics support function.
Selskabsskat
A small portion of the coffee roasted in the Netherlands is further processed by third-party manufacturers.
Årets nettoresultat
It concerns: ‘REV SINGLE SERVE PODS-COFFEE’, ‘REV SINGLE SERVE PODS-VERISMO’, ‘REV SOLUBLE COFFEE’, ‘REV FRAP COFFEE BASE’ and ‘REV EXTRACT’.
Denne royalty beregnes som en restpost i resultatopgørelsen.
Those revenues should also be classified as administrative and logistics support revenue, as the underlying revenue invoiced to Developers represents the value created by third parties rather than SMBV.
Ved opstillingen af SMBV's resultatopgørelse er alle input-tal, der ikke er royalty, enten observeret til eller antages at være prissat ved armslængde.
In any case, according to Starbucks, those revenues represent only a small portion of the total roasting output of SMBV.
Baseret på SMBV's regnskab finder royaltybetalingen således sted som bestemt af SMBV's APA, som er godkendt af de nederlandske skattemyndigheder.
Regarding the pricing of coffee products, the prices are calculated on the basis of formulas referring to costs and they vary per product.
Avancetillæg [9 – 12 %]
Starbucks provided, as an illustration, the cost build up formula for the item ‘[certification programme coffee product e]’ which is the highest volume item sold by SMBV.
F.eks. i perioden 2012/2013 beløber disse omkostninger sig til 15694137 EUR, og for perioden 2007/2008 er disse omkostninger 15055253 EUR.
The coffee prices charged to Shops by SMBV are calculated based on the costs that SCTC pays for green coffee beans, to which cost […] of coffee acquisition and coffee […] are added.
I de perioder, der ligger forud for anvendelsen af SMBV's APA, er de omkostninger, der er taget i betragtning ved beregningen af skattegrundlaget, langt højere, da de, ifølge Starbucks, også omfatter de omkostninger, som [ikkeforbundet forarbejdningsvirksomhed 1] opkrævede.
To this amount, ‘[…]’ costs are added for […], as well as a […] summing up to the roasted coffee price.
Oplysninger om Alki LP
Finally a licensing fee paid to a third party is paid relating to the [certification programme] designation [50].
Som svar på spørgsmålene fra åbningsafgørelsen har Nederlandene givet en beskrivelse af de licensrettigheder, som Alki LP har på brug og videregivelse af IP-rettigheder, for hvilke SMBV betaler royalty til Alki LP.
Regarding the prices of non-coffee products sold to Shops by SMBV, Starbucks indicated that the prices of the non-coffee products delivered by SMBV to Shops are determined by adding a so-called [cost recovery margin] to the purchase price of the non-coffee products.
Nederlandene forklarede yderligere, at viden og information om kaffe indbefatter brug og anvendelse af fortrolig information, teknologi og viden med hensyn til opskrifter til blanding af grønne kaffebønner, ristning af grønne kaffebønner og produktion af andre afledte kaffeprodukter [57].
However, it covers not only the […] expenses of SMBV, but also all the relevant […]costs of the […].
Nederlandene har yderligere forklaret, at under aftalen om ristning, som er nærmere beskrevet i betragtning 142, fungerer Alki LP som den ordregivende hovedvirksomhed, der bærer alle risici og udfører de tilknyttede aktiviteter [58].
In fact, as the final prices for non-coffee products charged by SMBV to Shops are calculated by applying the [cost recovery margin] to the product costs, the profit on non-coffee products that SMBV records corresponds to this [cost recovery margin].
Derfor udgør denne royalty ifølge Nederlandene ikke kun vederlag for IP-rettigheden, men også for Alki LP's rolle som ordregiver.
The most important expense item of SBMV is salary expense, which amounted to EUR [1-10 million] in 2014 out of a total operating expense of EUR 16124000 that year.
Ifølge Starbucks varetager Alki LP denne rolle gennem vejledning, ekspertise og nødvendige funktioner leveret af Starbucks-enheder i USA i henhold til [aftalen om omkostningsdeling] [59].
Although prior to 2013 SBMV did not have intangibles amortisation expenses, it was one of the largest operating expense items in 2014, amounting to EUR 628000, which was a larger expense in that year than equipment repair and maintenance, electricity, bad debt, office and computer supplies and others (for example software licence expenses, which are recorded as a separate item).
Ifølge Starbucks, og som det fremgår af Alki LP's kommanditselskabsstiftelsesdokumentet, er SCI UK I, Inc.
The intangible amortisation expense seems to relate to an IP right first recorded in the financial accounts in 2012, which would have been acquired for more than EUR 4 million.
[60] og Starbucks Coffee International, Inc.
Additionally, in 2014, a large operating expense item was represented by ‘Market research’ amounting to EUR [100-200 thousand] that year.
[61] partnere i Alki LP.
Royalty payments
Starbucks har præciseret, at Alki LP blev føjet til koncernstrukturen i december 2006 som led i udbygningen af omkostningsdelingsaftalen for at dække hele EMEA-regionen ved at inkludere det britiske marked.
The taxable profits of SMBV in the Netherlands, which are determined based on the SMBV APA in reference to the operating expense of the company, are reduced by a royalty paid to Alki LP.
Ved at tilføje Alki LP til strukturen undgik Starbucks, at de royaltyindtægter, som Alki LP modtog, kom til at indgå direkte i Alki LP-partnernes indkomst under amerikansk skatteret.
The Commission requested further information from the Netherlands and Starbucks on the amount of the royalty payment and the exact calculation of the tax base.
Udbetalinger fra Alki LP til Starbucks Corporation under aftalen om omkostningsdeling
SMBV's profit and loss account as presented in its financial statements are reproduced in Table 3.
Da hverken Alki LP eller dets partnere har nogen ansatte [62], og Starbucks hævder, at Alki LP er i stand til at varetage sin rolle som hovedvirksomhed gennem omkostningsdelingsaftalen, anmodede Kommissionen om oplysninger om betalinger under denne aftale og om de tjenester, som disse betalinger vedrører, samt den måde, hvorpå ydelserne finansieres af Alki LP.
Table 3
Starbucks gav følgende oversigt over udbetalinger fra Alki LP til Starbucks USA opdelt i forskellige typer af betalinger.
SMBV's profit and loss accounts 2001-2014
Disse royalties består af i) en buy-in royalty for brand/varemærke-rettigheder, ii) en buy-in royalty for forretningsformatrelaterede rettigheder og iii) en fast royalty for kaffeviden.
Sales
Størrelsen af royaltybetalingen beregnes på grundlag af en formel, der tager udgangspunkt i det resterende overskud.
Direct Cost of sales
Det resterende overskud er summen af de royalties, som SMBV og Starbucks Coffee BV har betalt til Alki LP [63], og de indtægter, som Alki LP modtager fra Starbucks Corporation [64].
thereof green beans [51]
Fra dette beløb er et armslængdevederlag for rutineopgaver udført af Alki LP trukket fra [65].
[0-10 million]
I denne forbindelse skal der sondres mellem IP-rettighederne for brand/varemærke og forretningsformat på den ene side, og viden om kaffe på den anden.
Gross Margin
Det egentlige ejerskab af de forretningsformatrelaterede immaterielle aktiver og varemærket/brandet i EMEA-regionen blev i 2002overført fra Starbucks Corporation til [CV 1] og siden i 2006 til Alki LP.
Foreign currency exchange
Det betyder, at der i alt blev betalt [10-20] mio. EUR som buy-in-betalinger for varemærke og [20-30] mio. EUR for forretningsformat-IP.
Result before taxation
Udover buy-ins og fast royalty betaler Alki LP gebyrer for tjenesteydelser leveret af Starbucks Corporation og deler omkostningerne i forbindelse med udviklingen af visse immaterielle aktiver [70].
Under the notes to the financial statements, the position ‘Other expenses’ in Table 3 is defined as follows: ‘Other expenses relate to a royalty agreement held with the affiliated company [CV 1], which was assigned to Alki LP on December 13, 2006 and is based on a tax ruling with the Dutch tax authorities’.
I perioden 2008-2014 betalte Alki LP i gennemsnit [1-10] mio. EUR om året i omkostningsdeling og [1-10] mio. EUR om året i gebyrer for tjenesteydelser.
The APA to which this footnote relates is the SMBV APA and thus indicates that SMBV's auditor interpreted the SMBV APA to determine the royalty payments by SMBV to Alki LP.
Oplysninger om SCTC og om priserne på grønne kaffebønner betalt af SMBV
That royalty is calculated as a residual in the profit and loss account.
Da grønne kaffebønner indkøbes af SMBV gennem en koncerntransaktion, mere præcist købes de hos SCTC, anmodede Kommissionen om oplysninger om, hvordan priserne for denne koncerninterne transaktion bestemmes, og om den pris, der fastsættes for hvert år i hele programmet af SMBV's APA.
When constructing the profit and loss account of SMBV, all the input figures other than the royalty are either observed or assumed to be priced at arm's length.
Starbucks har indsendt balancer og resultatopgørelser for SCTC siden 2005.
Based on the pricing agreed in the SMBV APA, a taxable profit (the position ‘Result before taxation’ in Figure 2) is calculated at approximately [9-12] % of SMBV's operating expenses (the position ‘General and administrative expenses’ in Figure 2).
Tabel 4 gengiver oplysningerne indeholdt heri.
However, as the position ‘Sales’ in Figure 2 minus all the accounting costs before the royalty payment [52] do not sum up to this taxable profit calculated based on the SMBV APA, the excess profit beyond that [9-12] % mark-up is paid by SMBV in the form of a tax deductible royalty to Alki LP for the coffee roasting related IP (the position ‘Other expenses’ in Figure 2).
Den beregning af avancetillægget på omkostningerne ved grønne kaffebønner (COGS), der anvendes af SCTC, blev tilføjet af Kommissionen med henblik på denne afgørelse.
Based on SMBV's accounts, the royalty payment thus takes place as determined by the SMBV APA issued by the Dutch tax administration.
På grundlag af de regnskabsmæssige oplysninger, som starter fra 2005, er det gennemsnitlige avancetillæg på grønne kaffebønner på [ca. 3 %] for perioden 2005 til 2010 sammenholdt med et gennemsnitligt avancetillæg på [ca. 18 %] i perioden 2011 til 2014.
Figure 2
For at undersøge, om de voksende aktiviteter, som Starbucks hævder er forklaringen på den forøgede avance, bliver bekræftet i regnskabet, fremlægger tabel 4 også SCTC's aktiver.
[9 – 12 %] mark-up
Selv om aktiverne i alt er vokset betydeligt siden 2010, skyldes dette hovedsageligt øget likviditetsbeholdning.
As the tax base in SMBV's accounts for the period of application of the SMBV APA is equal to but not exactly [9-12] % of each year's ‘General and administrative expense’, the Commission requested Starbucks to provide the actual costs for each year used to calculate the tax base.
Driftsaktiverne (uden likvide midler) er steget med en tredjedel over de fire år fra 2010 til 2014.
Starbucks provided information on the amount of operating expenses used to calculate the taxable income each year on the basis of the SMBV APA and also for the previous accounting periods (since 2001), when a previous APA was in force.
(119) De årsberetninger fra SCTC, der er fremlagt af Starbucks, beskriver heller ikke i noterne noget om en eventuel forskel i risici, funktioner eller aktiver fra 2010 til 2011.
For each period of the application of the SMBV APA, the costs taken into account for the calculation of the tax base are lower but close to the amounts reported as ‘General and administrative expense’.
Aktiviteterne og risici er beskrevet i samme formulering i denne periode, dvs. at SCTC's hovedaktivitet ifølge begge årsberetninger er køb og salg af grønne kaffebønner af høj kvalitet og beslægtede aktiviteter som kvalitetssikring og drift (logistik, oplagring, blanding, fjernelse af koffein osv.).
For example, for the period 2012/2013 those costs are EUR 15694137 and for the period 2007/2008 those costs are EUR 15055253.
Tabel 4
In the periods preceding the application of the SMBV APA, the costs taken into account for the calculation of the tax base are much higher, as they would, according to Starbucks, also include the costs charged by [unaffiliated manufacturing company 1].
Finansielle data for SCTC
For example, for the period 2006/2007, the costs used to calculate the tax base were EUR [30-40 million].
SCTC's salg
This explains why the corporate tax liability decreased by more than half when the SMBV APA entered into force [53], i.e. from EUR 844309 in 2006/2007 to EUR 383909 in 2007/2008, as shown in Table 3.
[500-600 mio.]
Information on Alki LP
[600-700 mio.]
In response to the questions of the Opening Decision, the Netherlands provided a description of the licence rights held by Alki LP to use and sublicense the IP right for which SMBV pays a royalty to Alki LP.
[900-1000 mio.]
In this regard, the Netherlands explained that the IP right includes three categories: (i) trade mark rights [54]; (ii) Starbucks system rights [55]; and (iii) coffee-related rights [56].
[1,5-2 mia.]
The Netherlands further explained that the knowledge and information relating to coffee includes the use and applications of confidential information, technology and specific knowledge with regard to the recipes for mixing green coffee beans, the process of roasting green coffee beans and the production of other derived coffee products [57].
[1-1,5 mia.]
The Netherlands further explained that under the Roasting Agreement, further described at recital 142, Alki LP acts as the principal that bears all the company risks and performs the associated activities [58].
SCTC's egenpris
Therefore, according to the Netherlands, the royalty does not solely represent remuneration for the IP right, but also for Alki LP's role as principal.
[400-500 mio.]
Regarding Alki LP, Starbucks specified that Alki LP has no employees on its payroll to perform its role as principal under the Roasting Agreement, nor do its partners have employees on the payroll who perform this role.
[800-900 mio.]
According to Starbucks, Alki LP performs that role through the guidance, expertise and required functions provided by Starbucks entities in the US pursuant to the [Cost Sharing Agreement] (hereinafter: ‘CSA’) [59].
[700-800 mio.]
According to Starbucks, and as evidenced by the limited partnership deed constituting Alki LP, SCI UK I, Inc.
[4,5-7,5] %
Starbucks clarified that Alki LP was added to the group structure in December 2006 as part of the expansion of the CSA to cover the entire EMEA region by including the UK market.
[16,5-19,5] %
By adding Alki LP to the structure, Starbucks avoided that the royalty income received by Alki LP would be directly integrated in the income of the partners of Alki LP under US tax law.
[19,5-22,5] %
Payments by Alki LP to Starbucks Corporation under the Cost Sharing Agreement
Driftsudgifter (ekskl. hensættelser)
As neither Alki LP, nor its partners, have any employees [62], and Starbucks claims that Alki LP is able to perform its role as principal through the CSA, the Commission requested information about the payments under the CSA and the services those payments relate to, as well as the way in which the payments are financed by Alki LP.
Resultat før skat
Starbucks provided the following overview of payments by Alki LP to Starbucks US broken into different types of payment.
Nettooverskud
Under the CSA, Alki LP makes royalty payments to Starbucks US for the three categories of IP that Starbucks US licenses to Alki LP.
[20-30 mio.] [71]
Those royalty payments consist of (i) a buy-in royalty allocated to the brand/trademark rights; (ii) a buy-in royalty allocated to the business format rights; and (iii) a permanent royalty allocated to the coffee knowledge.
Aktiver i alt
The amount of the royalty payment is calculated on the basis of a formula that takes as a starting point the residual profit pool.
Aktiver i alt med fradrag af kontante og likvide midler (inkl. omsættelige værdipapirer)
The residual profit pool is the sum of the royalties paid by SMBV and Starbucks Coffee BV to Alki LP [63] and income that Alki LP receives from Starbucks Corporation [64].
Avancetillæg til COGS
From that amount, an arm's-length return for routine functions performed by Alki LP is deducted [65].
[16,5-19,5
In this respect, a difference is made between the IP rights for the brand/trademark and the business format, on the one hand, and the coffee knowledge, on the other.
Tildelte C.A.F.E.
For the beneficial ownership, [CV 1] and Alki LP made buy-in royalty payments, where the percentage of the US share of the cost which Alki LP needed to pay to Starbucks US digressively reduced from [65-70] % in 2002 to [0,5-1] % in 2010 and onwards for the trademark, and [70-75] % in 2002 to [0-0,5] % in 2010 and onwards for the business format IP.
Praksisudgifter
With those buy-in payments, the beneficial ownership rights for these two categories of IP for the EMEA region are deemed to be paid off by Alki LP.
Ikke relevant
With regard to the coffee knowledge IP, Alki LP pays a permanent royalty of [70-75] % of the residual profit allocated to this IP category to Starbucks US.
Omkostninger i forbindelse med Støttecentrene for landmænd
Starbucks submitted an overview of the permanent royalty and the buy-in payments by [CV 1] and Alki LP for the period 2005-2014.
I alt
With regard to the buy-in payments, [CV 1] paid a total of EUR [1-10] million as buy-in payments for the trademark and business format IP to Starbucks Corporation [66] [67].
De samlede omkostninger i perioden 2011-2014 til Praksisprogrammet og Støttecentrene for landmænd repræsenterer højst [0,5-1] % af værdien af de grønne kaffebønner, der indkøbes af SCTC [72].
In December 2006, the CSA was assigned by [CV 1] to Alki LP.
Kommissionen anmodede Starbucks om at udlevere transfer pricing-rapporten vedrørende prisfastsættelsen af grønne kaffebønner, der sælges af SCTC til SMBV.
From 2007 to 2014, Alki LP paid EUR [1-10] million for the trademark and EUR [20-30] million for the business format IP [68].
Ifølge Starbucks er der historisk set ikke blevet udarbejdet dokumentation for transfer pricing, der omfatter forholdet mellem SCTC og SMBV.
This means that, in total, EUR [10-20] million was paid as buy-in payments for the trademark and EUR [20-30] million for the business format IP.
For at imødekomme Kommissionens anmodning udleverede Starbucks en ad hoc-rapport om SCTC's interne afregningspriser til Kommissionen den 13. april 2015.
In 2014, Alki LP transferred the beneficial ownership of the IP rights to Starbucks EMEA Ltd for which it recorded a gain of EUR [1-1,5] billion as other operating income in its profit and loss account.
Ifølge den udleverede rapport om ad hoc-transferpriser bestemmer SCTC priserne over for sine samarbejdspartnere ved at beregne et avancetillæg på produktomkostningerne ved de grønne kaffebønner, SCTC indkøber..
With regard of the permanent royalty, Alki LP paid on average EUR [1-10] million a year (EUR [70-80] million in total) over the period 2005–2014 to Starbucks Corporation for the coffee knowledge IP [69].
Starbucks analyserede denne transaktion med sammenlignelige licensaftaler vedrørende levnedsmidler og landbrugsteknologi.
In addition to the buy-in and permanent royalty, Alki LP pays service fees for services provided by Starbucks Corporation and cost sharing payments for the development of certain intangible assets [70].
Indkøb: SCTC leverer indkøbsfunktioner for grønne kaffebønner.
Over the period 2008–2014, Alki LP paid on average EUR [1-10] million per year on cost sharing payments and EUR [1-10] million per year on service fees.
Starbucks analyserede denne transaktion med sammenlignelige indkøbsaftaler mellem tredjeparter.
Information on SCTC and on the prices of green coffee beans paid by SMBV
Finansiering: SCTC bør generere en modydelse for finansieringsomkostninger, der er forbundet med usolgt lager og nettotilgodehavender for grønne kaffebønner.
Given that green coffee beans are procured by SMBV through a group transaction, more precisely they are purchased from SCTC, the Commission requested information about how the prices for this intra-group transaction are set and about the price set for each year throughout the application of the SMBV APA.
Starbucks analyserede en passende modydelse for finansiering, som skal returneres til SCTC.
Starbucks submitted the balance sheet and profit and loss accounts for SCTC since 2005.
En kombination af resultaterne for hver enkelt komponent analyseret af SCTC ville give et samlet resultat for grønne kaffebønner, i alt fra 2005 til 2014 som vist i tabel 6:
Table 4 reproduces information contained in those accounts.
Tabel 6
The calculation of the mark-up on the costs of green coffee beans (COGS) applied by SCTC was added by the Commission for the purpose of this Decision.
Bruttoavanceprocent på produktomkostninger
Based on the accounting information available, which starts at 2005, the average mark-up on the costs of green coffee beans stood at [around 3 %] for the period 2005 to 2010, compared to an average mark-up of [around 18 %] over the period 2011 to 2014.
Komponent
Starbucks submitted that from 2011 onwards, Starbucks adjusted the transfer pricing policy applicable to the sale of green coffee beans to increase the mark-up on product costs given the growing importance of SCTC's operations, especially its increasing expertise in coffee procurement and, more importantly, its ownership and operation of the evolving C.A.F.E. Practices Programme.
Avancetillæg til produktionsomkostningerne
The C.A.F.E. Practices Programme was launched in 2004 in conjunction with the opening of SCTC's farmer support centre in Costa Rica to provide an evolving programme where farmers, exporters, and buyers could have an ongoing conversation to (i) improve coffee quality; (ii) provide economic accountability for payments along all levels of the supply chain; (iii) encourage social responsibility in working conditions, protection of workers' rights, and adequate living conditions; and (iv) inspire environmental leadership for growing and processing green coffee beans.
Nedre kvartil
In order to verify whether the growing operations, which Starbucks invokes to explain the increased mark-up, are confirmed in the accounts, Table 4 also presents the assets of SCTC.
Indkøb
Although the total assets have indeed grown significantly since 2010, this is mainly due to increased cash holding.
Finansiering
Operating assets net of cash have increased by less than a third over the four years from 2010 to 2014.
Samlet avancetillæg i % af produktionsomkostningerne
The annual reports of SCTC submitted by Starbucks also do not describe in the accompanying notes any difference in risks, functions or assets from 2010 to 2011.
Det kombinerede armslængdeinterval for SCTC's samlede avancetillæg til produktomkostningerne for kaffen, der sælges til SMBV, ligger ifølge ad hoc- rapporten om transferpriser mellem en nedre kvartil på [ca. 9 %] og en øvre kvartil på [ca. 21 %], med en median på [ca. 12 %] for hele perioden 2005 til 2014.
The activities and risks are described in identical terms over this period, i.e. the principal activity of SCTC is according to both annual reports the purchase and sale of high-quality green coffee beans and related activities of quality assurance and operations (logistics, warehousing, blending, decaffeinating, etc.).
Ifølge Starbucks falder SCTC's faktiske realiserede bruttoavance [73] helt og holdent inden for armslængdeintervallet.
Table 4
Det fremgår ifølge Starbucks af, at bruttoavancen på SCTC's salg lå på [ca. 12 %] for årene 2005 til 2014 baseret på et vægtet gennemsnit.
Financial data of SCTC
Kommissionen anmodede Starbucks om at indberette de data og komponenter af avancetillægget, der blev anvendt til at beregne de kvartil- og mediantal for perioden fra 2005 til 2014, som blev fremsendt til Kommissionen.
SCTC Sales
Men de ville være de to ekstreme værdier, dvs. laveste og højeste værdi, i en sammenligning af licensaftaler.
[900-1000 million]
Tabel 7
[400-500 million]