natgillin/translations-raw huggingface dataset:
Apple kan, for så vidt som der foreligger tilstrækkelig dokumentation herfor, foretage følgende fradrag i det overskud, der fordeles til ASI's og AOE's irske filialer:
There is no explanation included in either ruling that could justify those different levels of remuneration, independently of whether the profit allocation methods being endorsed by those rulings reliably approximate a market-based outcome in line with the arm's length principle.
renter og afkast, der kan tilskrives ASI's og AOE's hovedkontorer hidrørende fra den passive likviditetsstyring, som deres bestyrelse har outsourcet til Braeburn, jf. referaterne af bestyrelsesmøderne [383]; dette omfatter ikke renteindtægter fra de irske filialers ejendom, som Irland og Apple har bogført i det lovpligtige regnskab [384]
Finally, in the rulings provided for Group [G] and Company [C1], a method for remuneration is accepted that resembles the method for remuneration accepted in the 2007 contested ruling regarding AOE.
skattemæssige afskrivninger i henhold til afgørelsen fra 1991, for så vidt som grænsen for afskrivninger medfører et tab for Apple [385], og
That method relies on a combination of a percentage of turnover, labelled as an ‘IP return’ in the respective rulings requests, with a percentage of operating costs.
det overskud, der er optjent af AOE's filial i Singapore, som var beskattet i Singapore [386].
That method does not correspond to a method presented in the OECD TP Guidelines.
De driftsoverskud, der beskattes i Irland, kan også justeres efter en effektiv tilpasning af poster i det lovpligtige regnskab eller ASI's og AOE's selvangivelser efter tilsvarende betalinger og justeringer i det lovpligtige regnskab for andre Apple-koncernselskaber i overensstemmelse med de almindelige regler for tilpasning af poster i regnskaber eller selvangivelser, og såfremt Apple kan fremlægge tilstrækkelig dokumentation for en reel forpligtelse over for Apple Inc. eller andre Apple-koncernselskaber i andre jurisdiktioner for gennemførte aktiviteter eller leverede tjenester, f.eks. R&D og markedsføringsaktiviteter.
The three rulings concern manufacturing in different sectors: […] for Company [G], […] for Company [C1] and personal computers for AOE.
En sådan tilpasning kunne også være resultatet af en ændring af den jurisdiktion, hvori ASI's salg i EMEIA-regionen registreres, med tilbagevirkende kraft, hvis Apple finder, at disse registrerede salg ikke repræsenterer en effektiv risikostrategi i forbindelse med distributionen af Apple-produkter, og at sådanne risici effektivt kan bæres i jurisdiktioner, hvor der blev gennemført mere betydelige økonomiske aktiviteter end i Irland.
The Irish branch of Company [G] is described as ensuring a distribution function, whereas the Irish branches of Company [C1] and of AOE do not seem to ensure such a function.
Dette kan f.eks. være tilfældet for ASI's overskud, der beskattes med italiensk selskabsskat [387], såfremt de italienske skattemyndigheders vurdering registreres af ASI i de pågældende beløb i de tilpassede poster i selskabets lovpligtige regnskab, og såfremt overskud, som beskattes i Irland, kun er reduceret i forhold til de tilsvarende overskud, som beskattes i Italien.
Nevertheless, the remuneration accepted for Company [G] in terms of percentage of turnover, labelled as an ‘IP return’, is the lowest at 0,8 %, compared to 1,6 % for the Irish branch of the Company [C1] and [1-5] % for AOE's Irish Branch.
KONKLUSION
The percentage of costs retained for the calculation of the tax basis of the Irish branch of Company [G] of 15 % of operating costs is also lower than the percentage of 18 % of the operating costs accepted for Company [C1].
Kommissionen finder, at Irland gennem de anfægtede skatteafgørelser, som gjorde det muligt for ASI og AOE at fastsætte deres årlige selskabsskat i Irland i gennemførelsesårene for disse afgørelser, ulovligt har ydet statsstøtte til ASI, AOE og Apple-koncernen i strid med traktatens artikel 108, stk. 3, som Irland i henhold til artikel 16 i forordning (EU) 2015/1589 skal tilbagesøge hos ASI og AOE —
Therefore, the agreed remuneration method and parameters for the Irish branch of Company [G] results systematically in a lower taxable base for the Irish branch, than the agreed remuneration method and parameters agreed by Irish Revenue with Company [C1], despite the fact that the Irish branch of Company [G] seems to ensure more functions than the Irish branch of Company [C1].
VEDTAGET DENNE AFGØRELSE:
This difference cannot be explained by the descriptions provided in the respective ruling requests.
Artikel 1
In particular, the parameters 0,8 %, 1,6 %, and [1-5] % for the IP returns, as well as the percentages of operating costs presented in the ruling requests of Company [G], Company [C1] and AOE, are not substantiated by any calculations.
Skatteafgørelserne truffet af Irland den 29. januar 1991 og den 23. maj 2007 til fordel for Apple Sales International, som gør det muligt for sidstnævnte årligt at fastsætte sit beskatningsgrundlag i Irland, udgør støtte som omhandlet i traktatens artikel 107, stk. 1.
In conclusion, an examination of the profit allocation ruling practice of Irish Revenue demonstrates that no consistent criteria are applied to determine the allocation of profits to Irish branches of non-resident companies for the purposes of applying Section 25 tca 97.
Denne støtte blev ulovligt iværksat af Irland i strid med traktatens artikel 108, stk. 3, og er uforenelig med det indre marked.
That examination also confirms that the contested tax rulings were issued on the basis of Irish Revenue's discretion in the absence of objective criteria related to the tax system and that, therefore, those rulings should be considered to confer a selective advantage on ASI and AOE for the purposes of Article 107(1) of the Treaty [334].
Skatteafgørelserne truffet af Irland den 29. januar 1991 og den 23. maj 2007 til fordel for Apple Operations Europe International, som gør det muligt for sidstnævnte årligt at fastsætte sit beskatningsgrundlag i Irland, udgør støtte som omhandlet i traktatens artikel 107, stk. 1.
ABSENCE OF JUSTIFICATION BY THE NATURE AND GENERAL SCHEME OF THE TAX SYSTEM
Denne støtte blev ulovligt iværksat af Irland i strid med traktatens artikel 108, stk. 3, og er uforenelig med det indre marked.
A measure which derogates from the reference system may still be found to be non-selective if it is justified by the nature or general scheme of that system.
Artikel 2
This is the case where a measure derives directly from the intrinsic basic or guiding principles of the reference system or where it is the result of inherent mechanisms necessary for the functioning and effectiveness of that system [335].
Irland er forpligtet til at tilbagesøge den i artikel 1, stk. 1, omhandlede støtte hos Apple Sales International.
Neither Ireland nor Apple has advanced a conclusive justification for the provision of the selective advantage by way of the contested tax rulings, although the burden of proof in that respect lies on the Member State.
Irland er forpligtet til at tilbagesøge den i artikel 1, stk. 2, omhandlede støtte hos Apple Operations Europe.
Indeed, Ireland has not put forward any justification at all for the selective treatment, whereas Apple argues that the exercise of discretion is intrinsic to the Irish corporate tax system and that the rulings contributed to the effectiveness of the system and were proportionate [336].
Den støtte, der skal tilbagesøges, pålægges renter fra det tidspunkt, hvor den blev udbetalt til støttemodtagerne, og indtil den er blevet tilbagebetalt.
The Commission does not consider those arguments to justify the selective treatment of ASI and AOE in this case.
Beløbet beregnes med renters rente i overensstemmelse med kapitel V i forordning (EF) nr. 794/2004.
First, the exercise of discretion by a tax administration, even if it is inherent in the application of certain fiscal rules, cannot in itself justify discrimination between taxpayers that find themselves in a similar factual and legal situation.
Artikel 3
As the Court of Justice has held [337], the exercise of discretion by a tax administration in the application of its fiscal rules that is not based on objective criteria related to the tax system, gives rise to a presumption of selectivity and Apple has not succeeded at demonstrating that Irish Revenue's discretion in granting the contested tax rulings is based on objective criteria related to the tax system.
Tilbagesøgningen af den i artikel 1 omhandlede støtte iværksættes omgående og effektivt.
In any event, the Commission recalls that according to both its primary [338] and subsidiary [339] lines of reasoning, as well as its first alternative line of reasoning [340], it is not the exercise of discretion by Irish Revenue that leads to the grant of a selective advantage in favour of ASI and AOE, but the fact that the contested tax rulings grant ASI and AOE a reduction of their taxable base and thus their corporation tax liability, which is not available to economic operators in a comparable factual and legal situation.
Irland efterkommer denne afgørelse senest fire måneder efter meddelelsen deraf.
By those lines of reasoning, it is the endorsement by Irish Revenue of the profit allocation methods proposed by Apple to determine the taxable profit of ASI and AOE in Ireland that gives rise to a selective advantage, not the exercise of discretion as such in endorsing those methods.
Artikel 4
That the contested tax rulings also confer a selective advantage on ASI and AOE due to Irish Revenue's exercise of discretion in that context which is not based on objective criteria related to the tax system, is a further alternative line of reasoning supporting the finding of a selective advantage in this case [341].
Senest to måneder efter meddelelsen af denne afgørelse sender Irland Kommissionen oplysninger om den anvendte metode til beregning af det nøjagtige støttebeløb.
That line of reasoning is developed to address the claim made by Ireland and Apple that Section 25 TCA 97 is not governed by the arm's length principle and that the demonstration of a selective advantage must be made by comparing the contested tax rulings to Irish Revenue's administrative practice.
Irland holder løbende Kommissionen orienteret om de nationale foranstaltninger, der træffes for at efterkomme denne afgørelse, indtil den i artikel 1 omhandlede støtte er fuldt ud tilbagebetalt.
Accordingly, with the exception of that final line of reasoning, the Commission's conclusion that the contested tax rulings confer a selective advantage on ASI and AOE does not depend on whether the discretion afforded to Irish Revenue in granting those rulings is excessive or how Irish Revenue exercised that discretion, but follows from the fact that those rulings selectively reduce ASI's and AOE's Irish corporation tax liability as compared to economic operators in a comparable factual and legal situation.
Irland indsender på Kommissionens anmodning straks oplysninger om, hvilke foranstaltninger der allerede er truffet eller planlagt for at efterkomme afgørelsen.
Second, even if the Commission's finding of a selective advantage was based on the exercise of discretion by Irish Revenue, the argument put forward by Apple that ‘the [tax rulings] derived from the intrinsic principles of Section 25 TCA97’ [342], without further explaining how this is to be understood or how this could justify the selective treatment, is insufficient to justify the selective treatment in this case.
Artikel 5
According to the case-law of the Court of Justice, an advantage granted to an undertaking must not only be consistent with the inherent characteristics of the tax system in question, but also as regards the manner in which that system is implemented [343].
Denne afgørelse er rettet til Irland.
Therefore, even if Irish Revenue's administrative practice under Section 25 TCA 97 were the correct reference system, which the Commission contests, the manner in which Irish Revenue has implemented Section 25 TCA 97 through the grant of individual tax rulings shows that its exercise of discretion is not based on objective criteria.
Udfærdiget i Bruxelles, den 30. august 2016.
Such treatment in favour of ASI and AOE can therefore not be justified by the logic or general nature of the tax system.
På Kommissionens vegne
Third, a general reference to the ‘effectiveness of the tax system’ [344] to which the tax rulings allegedly contributed cannot justify a selective treatment of certain undertakings under that system.
Medlem af Kommissionen
It is true that tax rulings in general are a valid and often-used means by tax administrations to provide legal certainty, but this fact does not exempt tax rulings from scrutiny under the State aid rules.
EUT C 369 af 17.10.2014, s. 22.
In conclusion, the selective treatment offered to ASI and AOE under the contested tax rulings is not justified by the nature and general scheme of the tax system.
De to udtryk dækker i det væsentlige det samme.
CONCLUSION ON THE EXISTENCE OF A SELECTIVE ADVANTAGE
Dele af denne tekst er blevet afkortet for ikke at afsløre fortrolige oplysninger.
By endorsing methods for allocating profit to ASI's and AOE's Irish branches that depart from a market-based outcome in line with the arm's length principle, the contested tax rulings result in a lowering of ASI's and AOE's taxable base as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length.
Disse er angivet i firkantede parenteser.
The contested tax rulings therefore result in a reduction of ASI's and AOE's corporation tax liability as determined under the ordinary rules of taxation of corporate profit in Ireland, thereby conferring a selective advantage on those companies for the purposes of Article 107(1) of the Treaty [345].
Nogle af de indgivne afgørelser er rettet til selskaber i den samme koncern, og de ni selskaber anført i betragtning 2 og de ti selskaber anført i betragtning 6 tilhører således 14 forskellige multinationale koncerner.
Alternatively, by endorsing methods for allocating profit to ASI's and AOE's Irish branches that depart from a market-based outcome in line with the arm's length principle, the contested tax rulings result in a lowering of ASI's and AOE's taxable base as compared to other non-resident companies operating through a branch in Ireland.
Erhvervs- og arbejdsgiversammenslutning for organisationer med hjemsted i Irland.
The contested tax rulings therefore result in a reduction of ASI's and AOE's corporation tax liability under Section 25 TCA 97, thereby conferring a selective advantage on those companies for the purposes of Article 107(1) of the Treaty [346].
Disse branchesammenslutninger og underskrivere af det fælles brev er: Information Technology Industry Council (ITI), National Foreign Trade Council (NFTC), Semiconductor Industry Association (SIA), Silicon Valley Tax Directors Group (SVTDG), Software Coalition, Software Finance and Tax Executives Council (SoFTEC), Tech America og TechNet.
CONCLUSION ON THE EXISTENCE OF AID
Segmentet Europa omfatter europæiske lande samt Mellemøsten, Indien og Afrika (under ét »EMEIA-regionen«).
In light of the foregoing, the Commission concludes that the contested tax rulings issued by Irish Revenue in favour of ASI and AOE confer a selective advantage on those companies that is imputable to Ireland and financed through State resources, which distorts or threatens to distort competition and which is liable to affect trade between Member States.
I Apple Inc.'s offentliggjorte regnskab angives det ikke, hvilke datterselskaber der besidder disse likvider og omsættelige værdipapirer.
The contested tax rulings therefore constitute State aid within the meaning of Article 107(1) of the Treaty.
I 2006 etablerede Apple Baldwin Holdings Unlimited (»Baldwin«), et selskab med hjemsted på De Britiske Jomfruøer.
The contested tax rulings grant State aid to ASI and AOE within the meaning of Article 107(1) of the Treaty.
Baldwin Holdings Unlimited ejer en aktie som proformaaktionær i AOI, ASI, AOE og ADI.
However, ASI and AOE form part of a multinational corporate group, namely the Apple group, which is made up of numerous companies, all of which are ultimately controlled by Apple Inc.
Ifølge Apple blev Baldwin etableret for at besidde en aktie i de irske datterselskaber, fordi et aktieselskab i henhold til irsk lovgivning skal have mindst to aktionærer.
Separate legal entities may be considered to form one economic unit for the purpose of the application of State aid rules.
I section 23A i TCA97 hed det tidligere i subsection 2: »Subject to subsections (3) and (4), a company which is incorporated in the State shall be regarded for the purposes of the Tax Acts and the Capital Gains Tax Acts as resident in the State.« Subsection (3) lød: »Subsection (2) shall not apply to a company incorporated in the State if the company is a relevant company and (a) carries on a trade in the State, or (b) is related to a company which carries on a trade in the State.« Section 23A blev revideret ved Finance Act 2013.
As the Court of Justice has previously held, ‘[i]n competition law, the term ‘undertaking’ must be understood as designating an economic unit […] even if in law that economic unit consists of several persons, natural or legal’ [347].
I henhold til den ændrede bestemmelse kan et selskab, der er etableret i Irland, ikke længere undgå at have et skattemæssigt hjemsted, fordi et selskab, som er etableret i Irland, anses for at have skattemæssigt hjemsted i Irland, hvis selskabet ikke anses for at have skattemæssigt hjemsted i en anden skattejurisdiktion.
To determine whether several entities form an economic unit, the Court of Justice looks at the existence of a controlling share or functional, economic or organic links [348].
For selskaber, der blev etableret inden den 1. januar 2015, gælder der imidlertid en overgangsperiode indtil den 31. december 2020.
In this case, ASI and AOE are ultimately wholly-owned by Apple Inc.
Ifølge Apple og som accepteret af Irish Revenue ledes og kontrolleres begge selskaber centralt uden for Irland.
[349] and the majority of the members of ASI's and AOE's boards are Apple Inc. employees [350], so that Apple Inc., which is the entity controlling the Apple Group, can also be said to control ASI and AOE through functional, economic and organic links.
Med undtagelse af AOE's filial i Singapore, jf. betragtning 111.
Moreover, it is the Apple Group which took the decision to incorporate ASI and AOE in Ireland and the Apple Group which decided on the structure whereby ASI and AOE would be incorporated in Ireland and those companies' presence in Ireland would be limited to a single branch for each.
Apple anfører, at »en filials overskud, som optjenes i Irland, beregnes med henvisning til de aktiviteter, denne filial udfører«.
Therefore, it is the Apple Group as a whole that benefits from the State aid Ireland granted to ASI and AOE by way of the contested tax rulings, since any favourable tax treatment afforded to ASI and AOE by Irish Revenue ultimately benefits the Apple group as a whole by freeing up additional financial resources that can be used to the benefit of the entire corporate group.
Apples brev af 4.5.2015, s. 5.
In conclusion, notwithstanding the fact that the Apple Group is organised in different legal personalities, that group should nevertheless be considered as a single economic unit benefitting from the State aid granted by Ireland by way of the contested tax rulings [351].
Nærtstående parter defineres i regnskabsmæssig henseende som enheder, der i sidste instans kontrolleres af den samme person eller enhed, eller som den samme enhed eller person udøver bestemmende indflydelse på, jf. IAS 24.
COMPATIBILITY OF THE CONTESTED MEASURES
EMEIA omfatter Europa, Mellemøsten, Indien og Afrika.
State aid is deemed compatible with the internal market if it falls within any of the grounds listed in Article 107(2) of the Treaty [352] and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the grounds listed in Article 107(3) of the Treaty [353].
APAC omfatter Asien-Stillehavsområdet.
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Article 107(2) or (3) of the Treaty [354].
ASI's irske filial køber Apple-produkter fra udpegede producenter […].
Ireland has not invoked any of the grounds for a finding of compatibility in either of those provisions for the State aid it has granted by way of the contested tax rulings.
ASI's irske filial beregner efterspørgselsprognoserne ved at indsamle og analysere regionale data og overføre disse data til den globale proces for efterspørgselsprognosticering, der styres af USA.
Moreover, as noted in recitals 222 and 415, the contested tax rulings should be considered as granting operating aid to ASI, AOE and the Apple group as a whole.
Disse nærtstående parter kan være distributionsenheder eller detailforretninger i det lokale land.
In particular, such aid cannot normally 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 a specific economic handicap of the areas concerned.
ASI's irske filial gennemfører de indkøbsordrer, der afgives af disse nærtstående parter, og organiserer distributionsaktiviteterne med henblik på at eksportere eller levere produkterne til disse enheder.
Consequently, the State aid granted by Ireland through the contested tax rulings is incompatible with the internal market.
De fire centrale tredjepartsruter til markedet er: kommerciel, detail, uddannelse og telefonselskaber (under ét betegnet som kanalkunder (»channel customers«)).
UNLAWFULNESS OF THE AID
ASI's irske filial indgår aftaler med andre nærtstående enheder om salgssupport, markedsføring og andre supporttjenester vedrørende kanalkunder på de lokale EMEIA-markeder.
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 on the aid in question (standstill obligation).
Med de input- og supporttjenester, der leveres af Apple-enheder på det lokale marked, indgår ASI aftaler med kanalpartnerne og modtager og gennemfører salgsordrer efter vurdering af forskellige faktorer såsom lagerbeholdning, efterspørgsel på tværs af alle lande og kreditrisiko baseret på Apples globale retningslinjer.
The notification obligation is repeated in Article 2 of Council Regulation (EU) 2015/1589 [355], and the standstill obligation in Article 3 of that regulation.
Aktiviteterne vedrørende salget gennem både nærtstående parter og tredjeparter omfatter administration af ordreprocessen til kunderne med henblik på at maksimere effektiviteten inden for ASI's irske filials distributionsaktiviteter, produktfordeling og ordrestyring, gennemførelse af salg og administration af centrale tredjepartskunder for at drøfte ordrekrav.
Article 1(f) of that regulation defines new aid put into effect in contravention of Article 108(3) of the Treaty as unlawful aid.
Salgs- og distributionsteamene fokuserer også på direkte salg gennem og af onlineforretningerne.
The Commission notes that Ireland did not notify the Commission of any plan to issue the contested tax rulings, nor did it respect the standstill obligation.
Salgs- og distributionsteamenes aktiviteter i forhold til onlineforretningerne omfatter fremme af salgs- og bestillingsprocessen for forbrugere, små- og mellemstore virksomheder og uddannelsesinstitutioner.
Therefore, in accordance with Article 1(f) of Regulation (EU) 2015/1589, the contested tax rulings constitute unlawful aid, put into effect in contravention of Article 108(3) of the Treaty.
Dette omfatter transport af produkter fra primært tredjepartsproducenter i Kina til destinationsmarkederne i EMEIA-regionen.
ALLEGED PROCEDURAL IRREGULARITIES