natgillin/translations-raw huggingface dataset:
De samlede omkostninger er et bredere grundlag end driftsudgifter, da sidstnævnte ikke omfatter omkostninger vedrørende råvarer, og samlede omkostninger omfatter de væsentligste variable omkostningskomponenter, som i princippet er omkostninger til varer solgt for en produktionsvirksomhed som AOE.
For example, in the years 2013 and 2014, ASI paid USD [2,0-2,5] billion and USD [4,0-4,5] billion, respectively, for the development of the Apple IP [251].
Kommissionen bemærker i denne henseende, at ad hoc-rapporterne fra både PwC og [Apples skatterådgiver] foreslår at anvende avancen på samlede omkostninger som overskudsindikator [282].
From 2010 to 2014, ASI and AOE combined financed more than half of the Apple IP R & D costs, while Apple Inc. financed less than half of those costs over that same period.
Ved at acceptere en overskudsfordelingsmetode, der anvender driftsudgifter og ikke samlede omkostninger som overskudsindikator, gav Irish Revenue AOE en selektiv fordel sammenlignet med ikke-integrerede selskaber, hvis skattepligtige overskud afspejler priser forhandlet på markedsvilkår i overensstemmelse med armslængdeprincippet.
In other words, ASI and AOE remunerate Apple Inc. for the development of the Apple IP through the CSA, the cost of which bears on the overall profitability of ASI and AOE.
Udelukkelsen af visse omkostninger, f.eks. omkostninger til solgte varer, fra den overskudsindikator, der godkendes i de anfægtede skatteafgørelser for AOE's irske filial, nedsætter uberettiget dette selskabs årlige skattepligtige overskud i Irland, da samlede omkostninger skaber et bredere grundlag end driftsudgifter, som dermed kan nedsætte dets selskabsskat i Irland.
Put differently, Apple has thus decided and implemented how to value the activities performed by Apple Inc., on the one hand, and ASI and AOE, on the other, in relation to the Apple IP and their contribution to the value of that IP.
Irish Revenues accept af at anvende driftsudgifterne som overskudsindikator i de overskudsfordelingsmetoder, der godkendes i de anfægtede skatteafgørelser, i stedet for omsætningen for ASI's irske filial og de samlede omkostninger for AOE's irske filial nedsætter uberettiget begge selskabers skattepligtige overskud i Irland sammenlignet med ikke-integrerede selskaber, hvis skattepligtige overskud afspejler priser forhandlet på markedsvilkår i overensstemmelse med armslængdeprincippet.
This is the outcome of the CSA, where each company participates in the overall costs incurred for the development of the Apple IP on the basis of attribution criteria decided autonomously by Apple.
De anfægtede skatteafgørelser bør derfor anses for at give ASI og AOE en selektiv fordel, jf. traktatens artikel 107, stk. 1.
The criterion chosen was to attribute the cost of the Apple IP in proportion to the turnover of each company, which led ASI and AOE to bear most of the R & D development costs.
De accepterede afkastningsgrader er for lave
The remuneration of the R & D activities performed by Apple Inc. in relation to the Apple IP has thus already been accounted for by attributing the development costs on the basis of the relevant sales of each party to the CSA, since this was the basis chosen by Apple for the allocation of the share of the Apple IP to each company.
I de anfægtede skatteafgørelser accepterede Irish Revenue forskellige afkastningsgrader for ASI's og AOE's irske filialer.
Consequently, the profit of each company — Apple Inc., ASI and AOE — is the difference between sales and all relevant costs, including the yearly payments for the development of the Apple IP as determined in the CSA.
Med hensyn til ASI accepteres en margen på 12,5 for filialens driftsudgifter i afgørelsen fra 1991, mens en margen på [10-15] accepteres i afgørelsen fra 2007.
By referring to activities performed in the US in relation to R & D and the management of the Apple IP, Ireland and Apple therefore appear to be referring to the existence of non-remunerated contributions made by Apple Inc. for the benefit of ASI and AOE beyond the remunerated activities performed by Apple Inc. in the context of the CSA and the Marketing Service Agreement, since there is no other trace of Apple Inc. being additionally remunerated for R & D and the management of the Apple IP in the accounts of ASI or AOE.
Med hensyn til AOE accepteres en margen på 65 for filialens driftsudgifter op til [60-70] mio. USD og en margen på 20 ud over dette beløb i afgørelsen fra 1991, mens en margen på [10-15] % for filialens driftsudgifter med et IP-afkast på [1-5] % af filialens omsætning vedrørende den irske filials »samlede produktionsprocesteknologi« [283] accepteres i afgørelsen fra 2007.
The existence of such non-remunerated contributions cannot, however, influence the allocation of profit within ASI and AOE.
Eftersom Apple ikke havde udarbejdet rapporter om overskudsfordeling, da selskabet anmodede om de anfægtede skatteafgørelser, findes der ingen samtidige forklaringer, som kan underbygge de afkastningsgrader, der blev valgt i 1991 og 2007.
As explained in recital 271, ASI's and AOE's head offices, on the one hand, and their respective Irish branches, on the other, do not have separate legal personalities.
Med hensyn til afgørelsen fra 1991 er tærsklerne for AOE på 65 af driftsudgifterne, som falder til 20 for beløb over [60-70] mio. USD, tilsyneladende blevet fastsat efter forhandlinger og er baseret på beskæftigelseshensyn, som det fremgår af de uddrag, der er gengivet i afsnit 2.2.3, og navnlig henvisningen til behovet for »not to prohibit the expansion of the Irish operation« i disse uddrag [284].
Rather, they form part of the same legal entity, which holds the Apple IP licence, and it is that entity for which Apple Inc. has performed those alleged non-remunerated contributions as a whole.
I den forbindelse har Domstolen fastslået, at hvis skattemyndighederne råder over en vid skønsbeføjelse til at afgøre, hvem der kan drage fordel af en skattenedsættelse og betingelserne for den, på grundlag af kriterier, der ikke har noget at gøre med skatteordningen, såsom bevarelse af arbejdspladser, anses udøvelsen af denne skønsbeføjelse for en selektiv fordel.
Accordingly, while the remuneration of Apple Inc. by ASI and AOE for the former's contribution in relation to R & D and the management of the Apple IP could and, in fact does, impact the overall profitability of ASI and AOE, it cannot impact the subsequent allocation of that profit within ASI and AOE and thus the allocation of profit to ASI's and AOE's Irish branches.
Kommissionen er ikke enig med Irlands fortolkning af denne retspraksis [285], ifølge hvilken det ikke ville være urimeligt, at en kontraktproducent accepterer en lavere avance på sine omkostninger, når vedkommende har modtaget rigelig kompensation.
In other words, while such additional contributions could influence the overall profitability of ASI and AOE, had they indeed been performed and had they been effectively priced, which they were not, they cannot impact the subsequent allocation of profits within ASI and AOE.
En rationel økonomisk aktørs mål er at maksimere overskuddet ud fra et bestemt risikoniveau, og en rationel økonomisk aktør ville ikke acceptere lavere afkast og gå glip af overskud, fordi vedkommende modtog et ellers tilstrækkeligt afkast.
This is because the costs paid for those contributions by ASI and AOE would be carried by those companies as a whole (and not only the head offices or the Irish branches) and would therefore reduce the overall profit of the companies.
Kommissionen er heller ikke enig i Apples fortolkning af denne retspraksis [286], som efter Apples opfattelse skal fortolkes i lyset af det forhold, at de trinvise faste investeringer, der er nødvendige for en udvidelse, næppe er lige så høje som de indledende faste investeringer [287].
However, it is only after those costs have been deducted from that profit that the remaining profit of ASI and AOE would need to be allocated between the head offices and their respective Irish branches for tax purposes.
Apples argument, som fremgår af ad hoc-undersøgelsen fra [Apples anden rådgiver] [288], om, at overskud, der hidrører fra effektivitetsforbedringer, bør beskattes med en lavere sats, kan ikke accepteres.
In the same vein, the fact that Apple Inc. ensures R & D and designs marketing campaigns for the benefit of ASI and AOE under the CSA and the Marketing Service Agreement, respectively, impacts the overall profitability of ASI and AOE, but it is not pertinent for the purposes of allocating the profit recorded by ASI and AOE between their head offices and their respective Irish branches.
Ifølge denne rapport afspejler en lavere skattesats for overskud over en vis grænse de bagvedliggende stordriftsfordele.
Ireland's argument that the value generated by Apple products might require expensive investments might well be correct [252], but, as regards ASI's and AOE's contributions to those investments, they are covered by the CSA and the Marketing Service Agreement, which cannot impact profit allocation within those companies.
Kommissionen kan imidlertid ikke se noget økonomisk rationale for, at et selskab skulle acceptere et lavere overskud, når det har lavere omkostninger.
In any event, since there is no trace in ASI's or AOE's accounts that Apple Inc. has been remunerated for R & D and the management of the Apple IP beyond the CSA [253], the argument that contributions by Apple Inc. in R & D and the management of the Apple IP influence the allocation of profits within ASI and AOE is, in any event, without foundation.
Dette betyder imidlertid ikke automatisk, at overskuddet i forbindelse med denne konto falder, eftersom den lavere fortjenstmargen pr. solgt enhed i princippet kan mere end udlignes af de større mængder, der sælges til denne kunde.
That is to be expected, since from a contractual perspective they form part of the same legal entity.
Irland havde ikke modtaget oplysninger om, hvorvidt Apple benyttede en prisstrategi, der svarede til et sådant rentabilitetsmønster.
However, to the extent an address is provided for ASI and AOE in those agreements, it is consistently that of the Irish branches [256].
Incitamenter, som svarer til rabatter på effektive skattesatser, og som har til formål at tiltrække yderligere aktiviteter og beskæftigelse, er ikke begrundet i skatteordningens indretning.
Nevertheless, even if it were accepted that contributions performed by Apple Inc. for the benefit of ASI and AOE could influence the profit allocation within ASI and AOE, there is no indication that, in the absence of the head offices, Apple Inc. would not have performed the same contributions for the benefit of the Irish branches, especially considering that the head offices do not seem to derive any benefit from those contributions in light of the fact that they do not physically exist and have no employees.
Kommissionen kan derimod acceptere Irlands [289] og Apples [290] forklaringer vedrørende de skattemæssige afskrivninger, der godkendes i afgørelsen fra 1991, som Kommissionen udtrykte tvivl om i åbningsafgørelsen.
It has been established in recitals 281 to 290 that the head offices, through their limited activity in the form of board meetings, do not and cannot engage in R & D. This would, indeed, be impossible, since the head offices have neither a physical presence, nor employees.
I åbningsafgørelsen fandt Kommissionen, at Irish Revenues accept af, at beløbet for skattemæssige afskrivninger skulle begrænses til [1-10] mio. USD ud over det beløb, der var afsat til afskrivninger i regnskaberne, ikke var begrundet i nogen metode eller de faktiske udgifter, men i stedet forekom at være resultatet af forhandlinger.
By contrast, as noted in recitals 295 to 304, the Irish branches do seem to engage in activities which directly or indirectly support the Apple IP and Apple has treated them as such in the past.
Til dette anførte Irland og Apple, at afgørelsen fra 1991 begrænser et skattefradrag.
Consequently, even if it is accepted that there were non-remunerated contributions performed by Apple Inc. for the benefit of ASI and AOE and that those non-remunerated contributions could have been considered to influence the profit allocation within ASI and AOE, those contributions should have been allocated to the Irish branches.
Irland forklarede navnlig, at ASI og AOE frivilligt anvendte en årlig grænse for deres skattemæssige afskrivninger, selv om ASI og AOE ville have haft ret til at foretage disse afskrivninger over en kortere periode [291], således at dette element af afgørelsen ikke selektivt begunstiger disse selskaber, når det vurderes individuelt og særskilt fra de andre elementer i afgørelsen.
Ireland and Apple further claim that risk is assumed and limited for ASI and AOE through group policies, developed in the US.
Med hensyn til afgørelsen fra 2007 argumenteres der efterfølgende i ad hoc-rapporterne fra PwC og [Apples skatterådgiver] for de afkastningsgrader, der er fastsat for ASI's og AOE's irske filialer.
However, group policies serve the purpose of limiting group specific risks and setting up coordination procedures, meaning that the group itself might require such group policies from its subsidiaries, rather than its subsidiaries benefiting from such policies.
Begge rapporter er baseret på en sammenlignende undersøgelse, men i PwC's rapport præsenteres alle de selskaber, som ifølge skatterådgiveren kan anses for sammenlignelige med de to filialer ved estimeringen af et afkast, der er i overensstemmelse med armslængdeprincippet, mens sammenligningsgrundlaget ikke angives i ad hoc-rapporten fra [Apples skatterådgiver].
In addition, a policy, whether it takes the form of a written document, process or business software, cannot be presented to assume business risk in the absence of any staff.
I ad hoc-rapporten fra [Apples skatterådgiver] påpeges forskellige problemer med sammenligningen, især væsentlige forskelle i denne rapport [292], men der benyttes alligevel en databasesøgning efter sammenligningselementer.
Indeed, as explained in recital 290, an entity that is not in a position to manage, control and monitor a function or risk should not be allocated that risk for tax purposes.
Kommissionen finder indledningsvis, at anvendelsen af en sammenlignende undersøgelse, der er baseret på en databasesøgning efter sammenligningselementer, ikke er en relevant metode til at estimere et overskud for ASI's og AOE's irske filialer, der er i overensstemmelse med armslængdeprincippet.
In conclusion, the Commission cannot accept Ireland's and Apple's argument that ASI's and AOE's profit deriving from contributions performed by Apple Inc. employees should be excluded from the taxable profit of ASI's and AOE's Irish branches, since alleged contributions by Apple Inc. employees in R & D and the management of the Apple IP licences held by ASI and AOE cannot influence the allocation of profit within ASI and AOE.
Hvis en sådan undersøgelse skal føre til en pålidelig tilnærmelse til et markedsbaseret resultat i overensstemmelse med armslængdeprincippet, skal de produkter, der sælges af de tredjeparter, der er omfattet af den sammenlignende undersøgelse, være sammenlignelige med de varer, der sælges af ASI, og de varer, der produceres af AOE.
Conclusion: the contested tax rulings lead to a lowering of ASI's and AOE's corporation tax liability in Ireland
De elimineringskriterier, der anvendes af PwC og [Apples skatterådgiver] ved udvælgelsen af sammenligningselementer, omfatter ingen hensyn til det forhold, at Apple sælger mærkevarer af høj kvalitet og positionerer sine produkter på markedet som sådanne, mens de udvalgte selskaber kan have valgt en anden markedspositionering.
As concluded in recital 305, the Apple IP licences held by ASI and AOE should not have been allocated outside of Ireland, but to the Irish branches.
Der kan ikke fastslås et afkast i overensstemmelse med armslængdeprincippet for en distributør som ASI uden at tage hensyn til dette, især fordi ASI er ansvarlig for garantierne på de solgte produkter, jf. betragtning 338, som for mærkevarer af høj kvalitet repræsenterer en betydelig risiko [293], og ASI bærer en betydelig risiko for kvalitetsvarer, som ikke fysisk håndteres af den irske filial, jf. betragtning 339, hvilket i princippet ikke er tilfældet for de udvalgte sammenligningselementer.
Consequently, ASI's and AOE's Irish branches, if they were separate and independent companies engaged in the same or similar activities under the same or similar conditions, would not have accepted from the perspective of their own profitability that all the profit of ASI and AOE beyond a limited mark-up on a reduced cost base is allocated outside of Ireland.
Samtidig kan de betydelige forskelle mellem intensiteten af variable omkostninger være problematiske for sammenligningen, idet ASI's driftsomkostninger udgør en meget begrænset del af selskabets salg.
Rather, all profit from sales activities, other than the interest income obtained by ASI and AOE under normal market circumstances [257], should have been allocated to the Irish branches of ASI and AOE.
Selskaber, som ikke har en bæredygtig forretningsmodel, kan i princippet ikke bruges som et pålideligt sammenligningsgrundlag til fastsættelsen af et passende betalingsniveau skal fastsættes.
The profit allocation methods endorsed by the contested tax rulings therefore cannot be said to result in a reliable approximation of a market-based outcome in line with the arm's length principle.
Det forhold, at en stor del af virksomhederne i stikprøven var under afvikling, viser, at der i forbindelse med udvælgelsen ikke er taget tilstrækkelig højde for forretningsmodellens bæredygtighed, og det kan derfor ikke afgøres, om sammenligningselementerne som helhed er repræsentative.
In conclusion, by endorsing profit allocation methods premised on that unsubstantiated assumption, Irish Revenue conferred an advantage on ASI and AOE for the purposes of Article 107(1) of the Treaty, in the form of a reduction of their respective annual taxable profit.
Uanset disse generelle og specifikke betænkeligheder med hensyn til de sammenlignende undersøgelser, der er omhandlet i ad hoc-rapporterne, undersøgte Kommissionen for fuldstændighedens skyld, hvad der ville være en passende afkastningsgrad for ASI og AOE, med henholdsvis omsætning og samlede omkostninger som overskudsindikator i stedet for driftsudgifter.
That advantage was selective in nature, since it resulted in a lowering of ASI's and AOE's corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length and whose taxable profit is subsequently taxed at the same standard corporate tax rate as ASI's and AOE's locally-sourced profit.
Med hensyn til ASI præsenteres en analyse af et gennemsnitligt afkast [296] for den periode, der også er omhandlet i PwC's analyse, baseret på de samme sammenligningselementer i figur 13.
Although the 2010 OECD Profit Attribution Report was approved by the OECD Council after the contested tax rulings were issued in 1991 and 2007, the Commission merely invokes that non-binding guidance document, as explained in recital 255, as a further indication that the profit allocation methods endorsed by those rulings produce an outcome that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
Figur 13
Indeed, no other alternative detailed and comprehensive analyses on methods of attributing profits are available to tax administrations and multinational enterprises to assist them in establishing arm's length conditions for intra-group and intercompany dealings.
Avance på omsætningen i driftsresultatet for de 52 selskaber, der er udvalgt af PwC
In any event, that guidance was already available in a similar form in 2008 [259], initial guidance published by the OECD on the attribution of profit to permanent establishments dates from 1993 [260], and the considerations presented in the 2010 OECD Profit Attribution Report relate to the application of Article 7 of the OECD Model Tax Convention to concrete situations.
Gennemsnit 2007-2011
According to the Authorised OECD Approach, as a first step of the profit allocation process, recourse should be had to the physical presence of employees or people performing functions on behalf of the enterprise in the head office and in the permanent establishment as an objective means to allocate assets used, functions performed and risks assumed between a head office and its permanent establishment.
Nedre kvartil (25. percentil)
This is justified by the fact that there is little ambiguity about the physical presence of employees or people performing functions on behalf of the enterprise.
Øvre kvartil (75. percentil)
In the case of ASI and AOE, all assets, functions and risks, including the IP licences for the procurement, manufacturing, sales and distribution of Apple products outside of the Americas, should be allocated to the Irish branches under the first step, since those companies have no employees or people performing functions on behalf of those companies outside of those branches except for passive management of liquidity outsourced by the board of directors to Braeburn.
EBIT/omsætning
Moreover, the 2010 OECD Profit Attribution Report, in its considerations specific to intangibles, specifies that, regarding the economic ownership of intangibles, it is the active decision taken below senior management level that is determinant for the allocation of the ownership [261].
Gennemsnit
The head offices of ASI and AOE have no employees below senior management level.
En sammenligning mellem de elementer, som PwC har valgt, med ASI's irske filial som den testede part, hvor omsætningen bruges som overskudsindikator, jf. analysen i figur 13, giver et gennemsnitligt afkast på 3 med et interkvartilt interval [297] på 1,3-4,5.
As regards the second [Apple's tax advisor] ad hoc report [262], which Apple submitted as representing an application of the Authorised OECD Approach to this case, the two steps of that approach as presented by [Apple's tax advisor] do not correspond to the two steps of the Authorised OECD Approach as explained in recitals 86 to 89.
Selv om Irish Revenue havde ret, da den accepterede en overskudsfordelingsmetode baseret på en ensidig overskudsfordelingsmetode med ASI's irske filial som den testede part, hvilket Kommissionen anfægter, afviger ASI's skattepligtige overskud i Irland som følge af anvendelsen af de anfægtede skatteafgørelser alligevel fra en pålidelig tilnærmelse til et markedsbaseret resultat og dermed fra armslængdeprincippet.
In particular, that report, just like the contested tax rulings, does not question the allocation of the Apple IP licences to ASI's and AOE's head offices.
Denne afvigelse fører til en betydelig nedsættelse af ASI's selskabsskat i Irland sammenlignet med ikke-integrerede selskaber, hvis skattepligtige overskud afspejler priser forhandlet på markedsvilkår i overensstemmelse med armslængdeprincippet.
Instead, step 1 of that approach is presented by [Apple's tax advisor] as an analysis relating to an arm's length range, rather than to allocate assets, functions and risks between ASI's and AOE's head offices and their respective Irish branches, as required under the Authorised OECD Approach [263].
Disse afgørelser bør derfor anses for at give ASI en selektiv fordel, jf. traktatens artikel 107, stk. 1.
A similar misinterpretation of the Authorised OECD Approach is put forward in the PwC ad hoc report, which presents the first step of that approach as a functional analysis, but does not consider the allocation of assets and risks as relevant or required in that first step.
Med hensyn til AOE svarer det skattepligtige overskud i 2012 til ca. [1-5] % af de samlede omkostninger.
Subsidiary line of reasoning: Undervaluation of ASI's and AOE's taxable profit due to the inappropriate methodological choices underlying the one-sided profit allocation methods endorsed by the contested tax rulings