natgillin/translations-raw huggingface dataset:
Som konklusion afviser Kommissionen påstanden om, at der gennem dette kontraktarrangement finder en reel risikooverførsel sted fra SMBV til Alki LP.
Finally, given that that provision requires the appropriateness of the transfer pricing method chosen to be reasoned by the taxpayer and given the Decree's own express preference for the CUP method where comparable transactions are available [144], the absence of a best method rule does not relieve the tax administration from ensuring, before it agrees to the APA request, that the transfer pricing method selected by the taxpayer is able to provide for a reliable approximation of a market-based outcome in line with the arm's-length principle.
Derfor kan ingen komponent af royaltybetalingerne, der skal kompensere for en overdragelse af erhvervsrisiko, retfærdiggøres.
As will be shown in the following section, since the transfer pricing report failed to provide any information on uncontrolled transactions similar to the roasting IP licensing arrangement between SMBV and Alki LP and, thus, since it failed to examine the only intra-group transaction that was effectively being priced by the transfer pricing analysis, the transfer pricing methodology proposed by Starbucks' tax advisor and accepted by the SMBV APA cannot be considered to result in a reliable approximation of a market-based outcome in line with the arm's-length principle.
Niveauet for royaltybetalingen er ikke begrundet i de beløb, Alki LP under aftalen om omkostningsdeling betaler til Starbucks US for teknologien
Indeed, since the transfer pricing report engages in an analysis of an arm's-length remuneration for SMBV based on an incorrect point of departure (its roasting function), it results in a remuneration which is improperly estimated on the basis of the TNMM.
Starbucks forekommer endvidere at påberåbe sig, at SMBV's betaling af royalty til Alki LP er berettiget, fordi Alki LP betaler beløb af samme størrelsesorden til Starbucks US for kafferistningsteknologi.
Rather, recourse should have been had to more reliable comparisons to available information on similar transactions between unrelated parties for transfer pricing purposes, which was in the possession of Starbucks at the time that the APA request was made and should have been requested by the Dutch tax administration to ensure the royalty payment being priced by the SMBV APA was at arm's length.
Kommissionen bemærker som udgangspunkt, at SMBV's APA ikke beskæftiger sig med forholdet mellem Alki LP og Starbucks, men med forholdet mellem SMBV og Alki LP.
The royalty payment to Alki LP resulting from the SMBV APA is not priced at arm's length
Derfor er det eneste, der har betydning for en vurdering af, om transferprissætningen af transaktionerne mellem de to enheder blevet fastlagt i overensstemmelse med en metode, der giver en pålidelig estimering af et markedsbaseret resultat i overensstemmelse med armslængdeprincippet, værdien af disse transaktioner som fastsat af Starbucks' skatterådgiver og ikke værdien af betalinger uden for dette forhold.
The IP for which the royalty payment is made covers the roasting know-how and the roasting curves licensed by Alki LP to SMBV.
Under alle omstændigheder bestrider Kommissionen ikke, at Alki LP betaler betydelige summer, der betegnes som en »permanent royalty«, til Starbucks US [179].
That royalty payment does not relate to the value of the Starbucks' brand, since the right to use that brand is paid for by the Shops to Starbucks Coffee BV.
At disse beløb i omkostningsdelingsaftalen betegnes som vederlag for ristningsteknologien, bekræftes imidlertid ikke ud fra den måde, hvorpå disse betalinger er struktureret i henhold til denne aftale.
In the Opening Decision, the Commission expressed doubts on the arm's-length nature of the royalty payment [145].
For det første finansieres Alki LP's betalinger til Starbucks US i større udstrækning af royaltyindtægterne fra den mærke-royalty, der betales af Starbucks Coffee BV, end af den royaltybetaling, Alki LP modtaget fra SMBV [180].
In particular, the Commission explained that the fact that the level of the royalties due by SMBV to Alki LP is dependent on the difference between the remuneration established in the SMBV APA and the accounting pre-tax profit before the payment of the royalty [146] leads to a situation in which that royalty payment is calculated as profit in excess of the SMBV APA and does not reflect the arm's-length value of that IP [147].
For det andet synes udbetalingerne fra Alki LP til Starbucks US under omkostningsdelingsaftalen ikke at være på armslængde.
The Commission referred, in that respect, to paragraph 6.16 of the 2010 OECD TP Guidelines, according to which, ‘a royalty would ordinarily be a recurrent payment based on the user's output, sales, or in some rare circumstances, profits’ [148].
Især i forbindelse med købet af IP, der relaterer til forretningsformat og mærke, har Alki LP (sammen med dets forgænger [CV 1]) i 2005 samlet betalt [30-40] millioner EUR til for denne IP, som blev solgt af Alki LP for [1-1,5] milliarder EUR i 2014.
In the SMBV APA, the royalty payment to Alki LP is not related to the output, sales, or profits of SMBV.
Denne forskel i værdi synes at indikere, at denne aftale ikke afspejlede et armslængdevederlag for IP'en.
The Commission further indicated, in recital 120 of its Opening Decision, its doubts on the arm's-length level of the royalty payment, considering the royalty is disconnected through the pricing method from the economic value of any underlying IP, the value to SMBV of the roasting intangibles.
Betalingerne under den permanente royalty kan derfor ses som en kompensation for salget af mærket i den samme transaktion til en værdi, der var for lav.
To compare the value of the royalty payment to royalty levels observed on the market set in terms of percentage of turnover, the Commission calculated the amount of the royalty paid by SMBV to Alki LP as a percentage of the sales of roasted coffee by SMBV to the Shops each year.
Som helhed må Starbucks argument om, at betalingerne i henhold til omkostningsdelingsaftalen giver belæg for, at royaltybetalingerne mellem SMBV og Alki LP foregår på armslængde, afvises.
According to those calculations, the royalty payment varies between [1-10] % to [30-40] % of SMBV's revenues from sales of coffee over the life of the SMBV APA, confirming the Commission's doubts about the fluctuation of the royalty [149].
Konklusion om royaltybetalingens armslængdekarakter
Moreover, for three of those years the resulting levels were above [30-40] %, as presented in Table 10:
I lyset af ovenstående finder Kommissionen, at en sammenligning med tilsvarende ukontrollerede transaktioner, navnlig royalty-ordningerne i flere af de ristnings og produktions- og distributionsaftaler, som Starbucks har indgået med tredjeparter, vidner om, at armslængdeværdien af det vederlag, SMBV betaler til Alki LP for ristnings-IP, bør være nul, således at der ikke skal opkræves royalty for denne IP i denne konkrete sammenhæng, da SMBV ikke drager nogen fordel af brugen af licensen på ristnings-IP fra Alki LP.
Table 10
I betragtning af denne konklusion er det ikke nødvendigt at sætte tal på denne royalty.
Fluctuation of the royalty payment over the life of the SMBV APA
I stedet bør der ved bestemmelsen af SMBV's skat i Nederlandene tages udgangspunkt i SMBV's regnskabsmæssige overskud, uden i dette overskud at fratrække royaltybetalingen fra SMBV til Alki LP for licensen på ristnings-IP, for at sikre, at SMBVs skattepligtige overskud svarer til det niveau, der kan konstateres i ikke-integrerede virksomheder, hvis skattetilsvar bestemmes af det overskud, de genererer på markedsvilkår.
Royalty paid by SMBV
Med andre ord skulle de ubeskattede overskud, som SMBV udbetalte som royalty til Alki LP for ristnings-IP, have været fuldt skattepligtige i Nederlandene.
Revenue from sales of coffee
Derfor afviger den metode, der i SMBV's APA blev accepteret til fastsættelse af niveauet for denne betaling, ifølge hvilken alle overskud i SMBV ud over [9-12] % af driftsudgifterne overføres til Alki LP [181], fra en metode, der fører til en pålidelig estimering af et markedsbaseret resultat i overensstemmelse med armslængdeprincippet.
[20-30 %]
Da anvendelsen af denne metode medfører en sænkning af SMBV's skattetilsvar i henhold til det almindelige nederlandske selskabsskattesystem sammenlignet med ikke-integrerede selskaber, hvis skattepligtige resultat bestemmes af markedet, må SMBV's APA, ved at acceptere denne metodologi, anses for at indebære en selektiv fordel for SMBV som omhandlet i traktaten artikel 107, stk. 1.
[30-40 %]
Armslængdekarakteren af de priser, SCTC anvendte over for SMBV for grønne kaffebønner
[10-20 %]
Som forklaret i betragtning 272 er en identifikation og analyse af SMBV's kontrollerede og ukontrollerede transaktioner et nødvendigt første skridt i vurderingen af armslængdekarakteren af de kommercielle vilkår, der anvendes mellem nærtstående parter til transferprissætning.
In this specific context, the variable nature of the royalty payment gives a first indication that the level of that payment bears no relation to the value of the IP for which it is being paid.
I betragtning 116 i åbningsafgørelsen forklarede Kommissionen, at hvis royaltybetalingen blev estimeret ved hjælp af en direkte transfer pricing-metode, som for eksempel CUP-metoden, ville de priser, der blev anvendt for de grønne kaffebønner, være den underliggende kontrollerede transaktion, der skulle vurderes med henblik på transfer pricing, og de priser, som SCTC anvendte over for SMBV for de grønne kaffebønner skulle vurderes nærmere for at fastslå, om det prisniveau, der afspejles i SMBV's resultatopgørelse, ikke var sat for højt og dermed medførte en reduktion af SMBV's skattepligtige overskud.
For the reasons explained in recitals 291 to 338, the Commission considers that a comparison to comparable uncontrolled transactions using the CUP method, in particular the IP licensing arrangements in several roasting and manufacturing and distribution agreements Starbucks has concluded with third parties, demonstrates that the arm's-length value of the royalty paid by SMBV to Alki LP for the roasting IP should be zero.
I transfer pricing-rapporten er leveringsaftalen om de grønne kaffebønner mellem SMBV og SCTC nævnt blandt de vigtigste transaktioner og mellemværender mellem selskaberne, men der foretages ingen undersøgelse eller analyse af, om SCTC's pris for de grønne kaffebønner til SMBV er en armslængdepris.
In other words, no royalty should be due for that IP in that specific relationship, since SMBV does not derive any benefit from the use of the roasting IP licensed from Alki LP.
SCTC's prissætning af de grønne kaffebønner er beskrevet i betragtning 114 til 119.
Comparison to roasting agreements concluded by Starbucks with third parties and comparison to similar arrangements on the market
Tabel 6 præsenterer Starbucks' fordeling af den avance, SMBV betaler for grønne kaffebønner købt af SCTC.
Certain roasting and manufacturing contracts concluded by Starbucks group companies with third parties, listed in recitals 148 to 150, were provided by Starbucks to the Commission during the investigation.
Baseret på SCTC's finansielle data i tabel 4 viser tabel 11 den faktiske avance noteret hos SCTC og den faktiske bruttoavance, der opkræves hos kunderne hvert år.
For the reasons explained in recitals 292 to 298, the Commission considers those transactions to constitute a direct comparable for determining the level of the royalty payment due by SMBV to Alki LP under the roasting IP licensing arrangement.
Tabel 11
Paragraph 1.38 of the 2010 OECD TP Guidelines provides the following guidance on the comparability examination ‘the examination of the […] comparability factors is by nature two-fold i.e. it includes an examination of the factors affecting the taxpayer's controlled transactions and an examination of the factors affecting uncontrolled transactions.
SCTC's regnskabsførte avance på grønne kaffebønner
Both the nature of the controlled transaction and the transfer pricing method adopted […] should be taken into account when evaluating the relative importance of any missing piece of information on possible comparables […]’.
Ifølge Starbucks er avancetillægget på gennemsnitligt [ca. 3 %] i perioden 2005-2010 et armslængde-avancetillæg.
Paragraph 1.36 of the 2010 OECD TP Guidelines lists five comparability factors [150] which ‘include the characteristics of the property or services transferred, the functions performed by the parties (taking into account assets used and risks assumed), the contractual terms, the economic circumstances of the parties, and the business strategies pursued by the parties.’
Når det fratrækkes de avancetillæg, der har været anvendt siden 2011, synes dette avancetillæg at resultere i et vederlag for SMBV's ristningsaktiviteter i nogenlunde samme størrelsesorden, som det estimerede vederlag for ristningsaktiviteter på 13 til 17 % af COGS, som blev fremdraget af virksomhed X [182].
The Commission observes, first, that the characteristics of the property transferred under the roasting IP arrangement between Alki LP and SMBV is identical to the property transferred in the transactions between Starbucks and the third parties in the roasting agreements listed in recitals 148 to 150.
Men da Starbucks ikke har givet gyldige grunde til stigningen i det gennemsnitlige avancetillæg til [ca. 18 %] fra 2011 og fremefter, finder Kommissionen, som forklaret i betragtning 349 til 357, at der fra det tidspunkt og fremefter ikke bør accepteres noget tilsvarende fradrag i SMBV's regnskabsmæssige overskud på grund af denne stigning.
Both sets of transactions consist of roasting technology, coffee blends and roasting curves.
Hvis transfer pricing-rapporten korrekt havde analyseret den pris, som SCTC opkrævede af SMBV for grønne kaffebønner som en kontrolleret transaktion, så skulle den pris faktisk have indgået i SMBV's APA, som havde til formål at fastsætte SMBV's skattegrundlag i Nederlandene [184].
Second, while not all of those third parties roast coffee (some are engaged in the production of ready-to-drink beverages or other products and ingredients for drink preparation), in those transactions where the third parties do roast coffee, the function of the third party relates to the exact same product as SMBV's roasting function in its contractual relationship with Alki LP.
Eftersom den pris, der blev betalt for grønne kaffebønner, er fratrukket SMBV's regnskabsmæssige overskud, burde SMBV's APA faktisk have fastsat en armslængdepris i 2008, hvorfra ingen afvigelse ville være mulig i 2011, heller ikke i form af en stigning i avancetillægget, medmindre denne APA blev udskiftet eller ændret.
In particular, Starbucks contractual arrangements with [unaffiliated manufacturing company 2], [unaffiliated manufacturing company 3], [unaffiliated manufacturing company 4] and [unaffiliated manufacturing company 10] all pertain to the roasting of green coffee.
Denne begrundelse synes imidlertid ikke at svare til de oplysninger, der blev fremlagt under undersøgelsen.
Third, in none of those transactions was the role of Starbucks more limited than the role of Alki LP.
Så længe vederlaget udgør en stabil andel af COGS, førte stigningen i omsætningen til en tilsvarende forøgelse af overskuddet.
In particular, most contractual arrangements were associated with the sourcing of the coffee by Starbucks [151].
Starbucks har endvidere gjort gældende, at avancetillægget »i hele perioden« 2005 til 2014 var et armslængdetillæg [185].
Moreover, in some of those arrangements, Starbucks also buys the roasted coffee from the third party.
I sin redegørelse af 29. juni 2015 præciserede Starbucks, at oversigten i tabel 5, der blev fremlagt i bemærkningerne af 13. april 2015, var baseret på en sammenlignende analyse.
Therefore, the remuneration of Starbucks in those arrangements presents a maximum arm's-length remuneration for the licensing arrangement, if any remuneration were in fact due to Alki LP.
Kommissionen kan ikke godtage denne påstand af følgende grunde.
Fourth, there is no indication that the economic circumstances of the third parties affect their arrangement with Starbucks.
De oplysninger, der blev fremlagt den 13. april 2015 og gengivet i tabel 6, er i modstrid med oplysningerne fremlagt den 29. juni 2015 præsenteret i tabel 7.
In particular, as Starbucks provided many roasting IP licensing arrangements of which none could be identified as containing a royalty paid to Starbucks for the roasting IP, this cannot be related to the specific economic circumstances of an individual third party.
I forhold til C.A.F.E. Praksisprogrammet er der mere specifikt tale om, at det, der oprindeligt blev præsenteret som det øvre kvartil, senere af Starbucks blev angivet som den højeste observerede værdi.
The arrangements cover different geographic regions, including the Union and Switzerland, which was considered as a relevant geographic delimitation for the comparables search in the transfer pricing report.
Uoverensstemmelserne vedrører også brugen af en korrektionsfaktor til at udtrykke en royalty aftalt i procent af salget, hvor Starbucks udfører en usædvanlig justering for at opnå en royalty udtrykt i procent af omkostningerne [187].
Fifth, the business strategies of the third parties are discussed below.
Derudover vedrører de omhandlede aftaler [188] licensering af teknologi.
The arrangements differ principally depending on whether the third party exploits the IP directly on the market by selling products to end customers or not.
Det kan sammenlignes med en situation, hvor Starbucks via Alki LP licenserer teknologi til SMBV, selv om der ikke ser ud til at findes nogen aftaler om licenser på kaffeteknologi, der ikke også er licensaftaler om kaffemærker.
Accordingly, with those uncontrolled transactions, the level of an arm's-length royalty payment between SMBV and Alki LP can be determined using the CUP method, that is, comparing the payment due in a controlled transaction (from SMBV to Alki LP) to the payment due in comparable uncontrolled transactions (from third parties to other Starbucks group companies), conducted under comparable circumstances.
SCTC meddeler ikke licens på nogen teknologi til SMBV, som SCTC bør have et vederlag for via et højere avancetillæg på de købte grønne kaffebønner.
In this regard, the Commission notes that under similar agreements concluded by Starbucks with [unaffiliated manufacturing company 2], [unaffiliated manufacturing company 3], [unaffiliated manufacturing company 4], [unaffiliated manufacturing company 9], [unaffiliated manufacturing company 8], [unaffiliated manufacturing company 1] and [unaffiliated manufacturing company 10], third parties do not pay a royalty under their licensing arrangements with Starbucks if they do not exploit the roasting IP directly on the market.
Disse omkostninger er af nogenlunde samme størrelsesorden som de omkostninger på [1,5-2] %, der er angivet i [certificeringsprogrammet] i forhold til den pris på grønne kaffebønner, der blev brugt til »[certificeringsprogrammet for kaffeprodukt e]«, som er SMBV's mest solgte produkt [190].
Indeed, [unaffiliated manufacturing company 3] only pays a royalty to Starbucks when it sells its production to the [unaffiliated manufacturing company 3- Starbucks joint-venture].
Desuden bestemmes priserne på kaffeprodukter, der sælges af SMBV til butikkerne, på basis af omkostningerne, som forklaret i betragtning 96.
In that case, [unaffiliated manufacturing company 3] directly exploits the roasting IP on the market through a related party, so that the royalty payment appears to cover the distribution of Starbucks' branded products to third parties by the joint venture.
Med hensyn til det tillæg for finansiering, der er angivet i tabel 6, må Kommissionen konstatere, at den anvendte metode ikke beregner driftskapitalomkostninger, fordi kundegæld, som i en normal forretning bidrager til at finansiere kundetilgodehavende og lagre, ikke er fratrukket i de beløb, der skal finansieres [191].
This conclusion is confirmed by the fact that when [unaffiliated manufacturing company 3] resells the roasted coffee to the Starbucks group, rather than to the joint venture, and the distribution and exploitation on the market of the brand is ensured by the Starbucks group, no royalty is paid by [unaffiliated manufacturing company 3] to Starbucks for the roasting IP.
Starbucks mener muligvis, at finansieringsomkostninger skal lægges til, fordi aftalerne med hensyn til de estimerede forsyningsomkostninger er baseret på indkøbere, der måske ikke overtager ejendomsretten over de solgte varer.
As regards [unaffiliated manufacturing company 2], while Starbucks claims that the higher mark-up on the green coffee beans purchased for Starbucks in the contract with [unaffiliated manufacturing company 2] represents a remuneration for roasting IP, this mark-up appears to be passed on to [unaffiliated manufacturing company 5].
Det er imidlertid ikke vurderet eller dokumenteret i de analyser, som Starbucks fremlægger.
Indeed, the price at which [unaffiliated manufacturing company 5] buys coffee from [unaffiliated manufacturing company 2] is also defined as a mark-up to the cost of the acquired green coffee beans.
Derfor forekommer en et avancetillæg for finansiering, der svarer til det af Starbucks angivne, ikke berettiget.
In its relationship with [unaffiliated manufacturing company 2], which would apparently be remunerated through a higher mark-up, Starbucks acts as supplier, which is a different function than the function assumed by Alki LP in its relationship with SMBV.
Driftsudgifterne i procent af de samlede udgifter lå stabilt, og driftsomkostningerne skulle derfor dækkes af et vederlag baseret på COGS.
In response to Starbucks' argument that because [unaffiliated manufacturing company 2] is ready to pay a top-up on the price charged for beans by SCTC and that, therefore, SCTC's prices would be arm's length, the Commission considers that the purchase price for green coffee beans cannot be analysed in isolation of [unaffiliated manufacturing company 2]'s obligation under its contracts with Starbucks to sell its production to [unaffiliated manufacturing company 5] and that, therefore, the pricing arrangements between [unaffiliated manufacturing company 5] and [unaffiliated manufacturing company 2] must also be taken into consideration.
Stigningen i avancetillægget fra [ca. 3 %] til [ca. 18 %] i gennemsnit fra perioden 2005-2010 til perioden 2011-2014 [192] resulterede i en firedobling af SCTC's overskud som illustreret i figur 4.
There are no indications that any mark-up to a purchase price would not be passed on directly to [unaffiliated manufacturing company 5] or otherwise affect the commercial conditions between [unaffiliated manufacturing company 5] and [unaffiliated manufacturing company 2], as this contractual arrangement was not concluded independently of the contractual arrangement between Starbucks and [unaffiliated manufacturing company 5].
Figur 4
In addition, the Commission observes that in its relationship with [unaffiliated manufacturing company 5], [unaffiliated manufacturing company 6] and [unaffiliated manufacturing company 7], only the trademark and technology licence agreements concluded by Starbucks with those third parties contain a royalty payment.
SCTC's rentabilitet
That royalty payment, however, is comparable to the royalty paid by the Shops to Starbucks Coffee BV for the exploitation of the Starbucks' brand IP on the market, since all three companies sell products to final consumers.
Bruttoavance (salg – egenpris (COGS)) i CHF (venstre akse)
The master and manufacturing and distribution agreements between the three companies and Starbucks, which concern the manufacturing process, do not provide for a royalty for the Starbucks IP.
Driftsudgifter (ekskl. henlæggelser) i CHF (venstre akse)
Furthermore, the Commission notes that SMBV outsources the production of [a trademark registered coffee product] and soluble coffee to third parties, in particular, [unaffiliated manufacturing company 1].