natgillin/translations-raw huggingface dataset:
Det skal dog bemærkes, at selv om SMBV havde været involveret i finansieringstransaktioner, ville Kommissionen ikke betragte Groepsrentebox-afgørelsen som relevant i betragtning af den anderledes målsætning, der gør sig gældende for denne ordning på den ene side og fastsættelsen af SMBVs beskatningsgrundlag på den anden side.
As a general rule, such aid can normally not be considered compatible with the internal market under Article 107(3)(c) of the Treaty in that it does not facilitate the development of certain activities or of certain economic areas, nor are the tax incentives in question limited in time, digressive or proportionate to what is necessary to remedy to a specific economic handicap of the areas concerned.
Nederlandenes bemærkninger i punkt 3.2 til åbningsafgørelsen.
Consequently, the State aid granted to SMBV and the Starbucks group by the Netherlands by concluding the SMBV APA is incompatible with the internal market.
Sag C-15/14 P, Kommissionen mod MOL, ECLI:EU:C:2015:362, præmis 60; se også sag T-385/12, Orange mod Kommissionen ECLI:EU:T:2015:117.
Unlawfulness of the aid
Sag C-39/94, SFEI m.fl., ECLI:EU:C:1996:285, præmis 60; sag C-342/96, Spanien mod Kommissionen, ECLI:EU:C:1999:210, præmis 41.
According to Article 108(3) of the Treaty, Member States are obliged to inform the Commission of any plan to grant aid (notification obligation) and they may not put into effect any proposed aid measures until the Commission has taken a final position decision on the aid in question (standstill obligation).
Se f.eks. sag C-387/92, Banco Exterior de Espana, ECLI:EU:C:1994:100.
Therefore, in accordance with Article 1(f) of Regulation (EU) 2015/1589 [242], the SMBV APA constitutes unlawful aid, put into effect in contravention of Article 108(3) of the Treaty.
Forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, ECLI:EU:C:2006:416.
RECOVERY
Kommissionens beslutning 2003/757/EF af 17. februar 2003 om den støtteordning, som Belgien indførte for koordinationscentre etableret i Belgien (EFT L 282 af 30.10.2003, s. 25).
Article 16(1) of Regulation (EU) 2015/1589 establishes an obligation on the Commission to order recovery of unlawful and incompatible aid.
Forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, ECLI:EU:C:2006:416, præmis.
That provision also provides that the Member State concerned shall take all necessary measures to recover unlawful aid that is found to be incompatible.
96 og 97.
Article 16(2) of Regulation (EU) 2015/1589 establishes that the aid is to be recovered, including interest from the date on which the unlawful aid was at the disposal of the beneficiary until the date of its effective recovery.
Forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, ECLI:EU:C:2006:416, præmis 81.
Commission Regulation (EC) No 794/2004 [243] elaborates the methods to be used for the calculation of recovery interest.
Se betragtning 186.
Finally, Article 16(3) of Regulation (EU) 2015/1589 states, that ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow for the immediate an effective execution of the Commission decision’.
Se betragtning 162 og 191.
Legitimate expectations
Omtales som »første tilpasning« i betragtning 49, 97 og 100 i åbningsafgørelsen.
Article 16(1) of Regulation (EU) 2015/1589 provides that the Commission shall not require recovery of the aid if this would be contrary to a general principle of law.
Omtales som »anden tilpasning« i betragtning 52 i åbningsafgørelsen.
NOB is the only interested party that raises the issue of legitimate expectations.
De første to muligheder er beskrevet i OECD's retningslinjer, mens det efterfølgende valg af en driftskapitaljustering ikke er omfattet af OECD's retningslinjer på den måde, som anvendes af skatterådgiveren i denne sag.
From the outset, it should be noted that the principle of legitimate expectations can only be invoked by those liable to repay the aid [244], namely Starbucks, and that Starbucks did not submit any argument to that effect.
Afsnit 9.2.3.2.
This means that the legitimate expectation must arise from a previous behaviour of the Commission that, for instance, had already approved the same or a similar aid scheme.
Afsnit 9.2.3.3, litra a) til e).
NOB did not refer to any such acts of the Commission.
Afsnit 9.2.3.3, litra f).
The argument of legitimate expectations by NOB is therefore without merit for the purposes of recovery of the aid unlawfully granted by the Netherlands to Starbucks by way of the contested tax ruling in favour of SMBV.
Afsnit 9.2.3.4.
Methodology for recovery
Afsnit 9.2.3.5.
In accordance with the Treaty and the Court of Justice's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market.
Se også punkt 1.6 i OECD's TP-retningslinjer for 1995.
The Court has also consistently held that the obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation.
Se betragtning 234.
In that context, the Court has stated that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
Fokus på transaktioner er også nævnt i punkt 1.33 i OECD's TP-retningslinjer fra 2010, der præciserer at »anvendelsen af armslængdeprincippet baseres generelt på en sammenligning af forholdene i en kontrolleret transaktion med forholdene i transaktioner mellem uafhængige foretagender«.
No provision of Union law requires the Commission, when ordering the recovery of aid declared incompatible with the internal market, to quantify the exact amount of the aid to be recovered.
Se betragtning 68 og 69.
Rather, it is sufficient for the Commission's decision to include information enabling the addressee of the decision to work out that amount itself without overmuch difficulty [246].
Se betragtning 90.
In relation to unlawful State aid in the form of tax measures, the Notice on business taxation provides in point 35 thereof that the amount to be recovered should be calculated on the basis of a comparison between the tax actually paid and the amount which should have been paid if the generally applicable rule had been applied.
Se navnlig betragtning 120 og 122 i åbningsafgørelsen.
As concluded in recitals 339 to 341, the Commission considers that a comparison to comparable uncontrolled transactions using the CUP method, in particular the roasting IP licensing arrangements in several roasting and manufacturing and distribution agreements Starbucks 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.
Som forklaret i betragtning 102.
In other words, no royalty should be due for that IP in that specific relationship, since SMBV does not seem to derive any benefit from the use of the roasting IP licensed from Alki LP.
Se betragtning 115 åbningsafgørelsen.
Given that conclusion, the Netherlands should take SMBV's accounting profits, with no deduction of the royalty payment from SMBV to Alki LP from those profits for the licensing of the roasting IP, as the starting point from which SMBV's tax liability in the Netherlands is determined to properly ensure that the aid granted by the SMBV APA is eliminated through recovery.
Jfr. punkt 6.16 i OECD's TP-retningslinjer fra 1995, som fremlægger de samme synspunkter.
In addition, given the Commission's conclusion in recital 358 that an average mark-up of up to [around 6 %] of the costs of green coffee beans sold by SCTC to SMBV for the period from fiscal years 2011 onwards and the prices of green coffee beans sold to SMBV corresponding to a gross margin of [around 9 %] for SCTC constitutes a reliable approximation of an arm's-length price, SMBV's accounting profits for 2011 fiscal years and onwards should be increased by the difference in the gross margin on green coffee beans effectively applied during that period and a gross margin on COGS of SCTC of [around 9 %].
Som eksempel viser en analyse ved brug af RoyaltyStat for 2. kvartal 2015, at ud af 168 aftaler i databasen på tværs af sektoren, hvor kun teknologien blev licenseret, udgjorde medianværdien af denne royalty 5 % af salget (baseret på 143 af disse aftaler, hvor licensafgiften blev fastsat som en procentdel af værdien af salget snarere end et betalt beløb pr. solgt enhed).
It is the difference between the corresponding amount of accounting profits arrived at following the two steps detailed in recitals 446 and 447 fully taxed under the rules of the general Dutch corporate income tax system and the corporate income taxes effectively paid by SMBV to the Netherlands since 1 October 2007 that constitutes the amount of aid that must be recovered from SMBV and the Starbucks group to eliminate the advantage SMBV and the Starbucks group received from the Netherlands as a result of the SMBV APA.
Blandt kontrakterne i RoyaltyStats database blev ingen kontrakt identificeret, hvor vederlaget blev betalt for kafferistningsteknologi licenseret på markedet.
Entity from which the aid is to be recovered
Kun i enkelte tilfælde blev der meddelt licens på en sådan teknologi, i kombination med varemærker.
In light of the observations in recitals 417 to 421, the Commission considers that the Netherlands should, in the first place, recover the unlawful and incompatible aid granted by the SMBV APA from SMBV.
Se også punkt 1.17 i OECD's TP-retningslinjer fra 1995.
Should SMBV not be in a position to repay the full amount of the aid received as a result of the SMBV APA, the Netherlands should recover the remaining amount of that aid from Starbucks Corporation, since it is the entity which controls the Starbucks group, so as to ensure that the advantage granted is eliminated and the previously existing situation on the market is restored through recovery.
Dette er imidlertid ikke tilfældet for [ikkeforbundet forarbejdningsvirksomhed 10].
CONCLUSION
Se Tabel 3.
In conclusion, the Commission finds that the Netherlands has unlawfully granted State aid to SMBV and the Starbucks group by concluding the SMBV APA, in breach of Article 108(3) of the Treaty, which the Netherlands is required to recovery by virtue of Article 16 of Regulation (EU) 2015/1589 from SMBV and, if the latter fails to repay the full amount of the aid, from Starbucks Corporation for the amount of aid outstanding,
Se betragtning 209.
HAS ADOPTED THIS DECISION:
Se betragtning 211 til 212.
Article 1
Se betragtning 203 til 205.
The advanced pricing arrangement entered into by the Netherlands on 28 April 2008 with Starbucks Manufacturing EMEA B.V., which enables the latter to determine its corporate income tax liability in the Netherlands on a yearly basis for a period of 10 years, constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by the Netherlands in breach of Article 108(3) of the Treaty.
Se betragtning 148 til 150 og 300 til 304.
Article 2
Se betragtning 142.
The Netherlands shall recover the incompatible and unlawful aid referred to in Article 1 from Starbucks Manufacturing EMEA B.V.
Starbucks har anført, at indtægterne under »INDT EMBALLERET KAFFE« vedrører SMBV's ristnings- og pakningsfunktion, og at indtægterne fra andre poster, der kan omfatte produkter delvist forarbejdet på grundlag af kaffe ristet af SMBV, repræsenterer en lille del af den samlede ristning foretaget af SMBV, jf. betragtning 94.
Any sums that remain unrecoverable from Starbucks Manufacturing EMEA B.V., following the recovery described in the preceding paragraph, shall be recovered from Starbucks Corporation.
Ifølge betragtning 97 har SMBV en avance på andre produkter end kaffe, der dækker alle de […] omkostninger af […].
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Denne avance er opgjort på videresalgsfunktionen.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Se også punkt 3.64 i OECD's TP-retningslinjer fra 2010, hvori det hedder: »en uafhængig virksomhed ville ikke fortsætte tabsgivende aktiviteter, medmindre den havde rimelige forventninger om fremtidige overskud.«, og punkt 1.52 i OECD's TP-retningslinjer fra 1995.
Article 3
Se betragtning (105).
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Se betragtning (170).
The Netherlands shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Se betragtning (51).
Article 4
Hvori transfer-prissætningsarrangementet for SMBV afspejles i beregningen af den royalty, der betales til Alki LP, jf. betragtning 170.
Within two months following notification of this decision, the Netherlands shall submit information regarding the methodology used to calculate the exact amount of aid.
Se også betragtning 87 i åbningsafgørelsen.
The Netherlands shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed.
Disse afsnit er en del af kapitel 9 i OECD's TP-retningslinjer fra 2010, der omhandler omstrukturering af virksomheder, men er ikke desto mindre relevante på grund af det underliggende princip i disse punkter.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Punkt 9.46 i OECD's TP-retningslinjer fra 2010.
Article 5
Se betragtning 167.
This Decision is addressed to The Netherlands.
Punkt 9.23 og 9.26 i OECD's TP-retningslinjer fra 2010.
Done at Brussels, 21 October 2015.
Punkt 9.29 i OECD's TP-retningslinjer fra 2010.
For the Commission
Punkt 9.23 i OECD's TP-retningslinjer fra 2010.
Member of the Commission
Samme tekst kan findes i punkt 1.36 til 1.41 i OECD's TP-retningslinjer fra 1995.
OJ C 460, 19.12.2014, p. 11.
Se betragtning 107.
Throughout the decision, the terms ‘tax ruling’ and ‘APA’ are used synonymously.
Se betragtning 144.
Parts of this text have been hidden so as not to divulge confidential information; those parts are enclosed in square brackets.
Se betragtning 112.
Profit margins and mark-ups of SCTC concerning the green coffee beans are rounded to the closest multiple of 3 %.
Starbucks Coffee BV's betalinger til Alki LP indgår i samme pulje som betalingerne fra SMBV, hvor sidstnævnte udgør en mindre del af indtægterne i Alki LP, jf. betragtning 110.
A previous tax ruling concluded between the Dutch tax administration and Starbucks Coffee BV and SMBV in 2001 was also submitted as part of the supporting documents.
Det interkvartile interval estimeret på basis af Starbucks bemærkninger er 4 % til 8,5 %, jf. betragtning 134.
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union (OJ L 83, 27.3.1999, p. 1).
Jf. punkt 3.42 i OECD's TP retningslinjer fra 1995, hvor det hedder, at »når en selvstændig virksomheds overskudsgrad anvendes, må overskuddet, der kan henføres til den selvstændige virksomheds transaktioner, ikke fordrejes ved denne selvstændige virksomheds kontrollerede transaktioner«.
Regulation (EC) No 659/1999 is repealed by Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9), with effect from 14 October 2015.
Fordi den bruttoavance, som det beror på, ville have været »armslængde«, jf. betragtning 128.
All the procedural steps taken during the course of the proceedings were adopted under Regulation (EC) No 659/1999.
Se betragtning 130.
Any reference to Regulation (EC) No 659/1999 may be construed as a reference to Regulation (EU) 2015/1589 and should be read in accordance with the correlation table in Annex II to the latter regulation.
Se betragtning 131.
C (2015) 862, 12.2.2015.
Se betragtning 131, de elleve omhandlede aftaler er teknologilicensaftaler om fødevare- og drikkevareprodukter.
Starbucks US refers to all companies that are members of the Starbucks group that are resident in the United States of America.
Se betragtning 121.
This description is based on Starbucks' 2014 Annual Report, p. 2.
Se betragtning 96.
See recital 20 of the Opening Decision for more detailed information on the Starbucks Group.
Derudover synes SCTC at rumme store mængder overskydende likviditet baseret på tal i tabel 4.
The SMBV APA states that after the sixth accounting year, i.e. end 2013, a half-term check will be made to see whether all the facts and circumstances have remained the same.
Se betragtning 346.
From the original Dutch: ‘[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.’
Se betragtning 315.
From the original Dutch: ‘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.
Se betragtning 190.
Deze royalty betaling is aftrekbaar voor de vennootschapsbelasting en is niet onderworpen aan Nederlandse dividendbelasting . ’
Valget af den testede part er kun nødvendigt ved brug af Cost+, videresalgspris eller TNMM, jf. punkt 3.18 i OECD's TP retningslinjer fra 2010.
For an explanation of why the royalty payment is not subject to tax in the Netherlands or in the UK, see recital 28 of the Opening Decision.
Dette krav er også at finde i punkt 3.43 i OECD's TP retningslinjer fra 1995.
Recitals 27 and 28 of the Opening Decision provide a full description of the legal structure of Starbucks as presented in the transfer pricing report.
Jf. punkt 2.3 i OECD's TP retningslinjer fra 2010 og stk. 3,49 i OECD's TP retningslinjer fra 1995.
See recital 71 for a description of the CUP method.
I punkt 3.42 i OECD's TP retningslinjer fra 1995 hedder det, at »det ville ikke være hensigtsmæssigt at anvende »transactional net margin method« for hele selskabet, hvis selskabet indgår i en lang række forskellige kontrollerede transaktioner, der ikke kan sammenlignes korrekt på et samlet grundlag med en uafhængig virksomheds transaktioner. «
This definition is based on paragraphs 2.13 until 2.20 of the 2010 OECD TP Guidelines.
Se betragtning 204 til 212.
A (external) Comparable Uncontrolled Price is applied if independent third parties under the same circumstances pay the same price for the same product or service as related parties.
Se betragtning 98.
In this case, the intra-group royalty payments concern the payments made by the EMEA Starbucks-owned Developers to Starbucks Coffee BV.
Se betragtning 212.
Section II.G of the transfer pricing report.
Se betragtning 79 til 96 i åbningsafgørelsen.
Section III.B of the transfer pricing report.
Starbucks anførte, at indtægterne under posten »INDT EMBALLERET« vedrører SMBV's ristnings- og emballagefunktion.
SCTC buys those beans for the benefit of the entire Starbucks group worldwide and its independent licensees.
Indtægter fra andre poster, der kan omfatte produkter delvist forarbejdet på grundlag af kaffe ristet af SMBV udgør, ifølge Starbucks, en lille del af SMBVs samlede ristningsproduktion, jf. betragtning (94).
See footnote 19.
Se betragtning 166 og 190.
In 2011, SMBV employed approximately [70-80] people.
Se betragtning 97.
According to the observations of Starbucks to the Opening Decision [40-50] persons were active in coffee roasting and [30-40] persons in logistic and administrative services.
Se betragtning 342 og ff.
According to information submitted by Starbucks to the Netherlands at the moment of the rulings request, SMBV and Starbucks Corporation entered into an agreement with [unaffiliated logistics company A] in 2003 under which [unaffiliated logistics company A] will provide inventory management services (supporting forecast provided by Starbucks), import coordination and export documentation services, vendor contracts administration and warehousing operations.
Se betragtning 179.
According to information submitted by Starbucks to the Netherlands at the moment of the rulings request, SMBV entered into a supply chain and coffee operations warehousing services agreement with [unaffiliated logistics company B] in 2004 under which [unaffiliated logistics company B] will perform warehouse services with respect to various Starbucks products including administrative and handling services, vehicle loading and unloading, inspections and storage.
Se også punkt 1.43 i OECD's TP retningslinjer fra 2010 og punkt 1.21 i OECD's TP retningslinjer fra 1995.
According to the transfer pricing report, SMBV is responsible for the contractual relationship with [unaffiliated manufacturing company 1].
Se betragtning 235.
See recital 72 for a description of the TNMM.
Se betragtning 57.
Transactional differences refers to differences between the transactions concluded by the company for which the taxable basis is approximated through a transfer pricing method and the transactions concluded between independent companies used to determine the arm's length pricing.
Aktive virksomheder eller virksomheder med ukendt status i EU-15-landene, Island, Norge og Schweiz, som ikke var ejet med 25 % eller mere af en anden virksomhed, for at sikre uafhængighedskriteriet; disse valg er identiske med skatterådgiverens.
In the TNMM method this refers to the transactions concluded by comparable companies used to approximate an arm's length margin.
Men en nyere observationsperiode blev valgt, da skatterådgiveren anvendte data for 2001-2005, og APA blev indgået i 2008, tre år efter sidste dataperiode.
Functional differences refers to differences between the functions performed by the company of which the taxable basis is approximated by a transfer pricing method and the functions performed by comparable companies used to approximate an arm's length margin.
Jf. punkt 3.57 i OECD's TP retningslinjer fra 2010.
The report refers in this context to paragraph 3.26 of the 1995 OECD TP Guidelines.
Hvis der i stedet for vælges en 5-årig periode fra 2003 til 2007 ville det interkvartile interval være på 1,5 % til 5,8 % med en median på 2,9 %.
The Amadeus Database is a database of comparable financial information for public and private companies across Europe.
Hvis der vælges den samme femårige periode fra 2001 til 2005, som i Starbucks transfer pricing-rapport, vil det interkvartile interval være 1,8 % til 5,7 % med en median på 2,7 %.
It is maintained by Bureau van Dijk, a publisher of company information and business intelligence.
Og endelig, hvis der vælges en 5-årig periode indtil 2006 i stedet for 2007, dvs. perioden 2002-2006, vil det interkvartile interval være 1,7 % til 5,2 % med en median på 2,6 %.
Automated searches in Amadeus resulted in a selection of 240 companies; additional financial selection criteria applied by the tax advisor eliminated 88 companies, reducing the sample to 152 potentially comparable companies.
Se betragtning 139.
The main elimination criteria were that the companies were engaged in unrelated functions (i.e. distribution, repair, etc.), producing unrelated products (i.e. candies, other food products, etc.) or that the companies belonged to a group.
Se betragtning 177.
The 20 companies accepted for comparison purposes in the transfer pricing report are presented in appendices to that report and reproduced in Table 5 of the Opening Decision.