natgillin/translations-raw huggingface dataset:
Indtægt før skat i CHF (venstre akse)
Although Starbucks' [trademark registered coffee product] product is a brand-protected product, [unaffiliated manufacturing company 1] does not pay any royalties to SMBV or any other Starbucks company for the blend and other production information.
SMBV’s bruttoavance fra ristningsaktiviteter (venstre akse) SMBV’s bruttotab fra ristningsaktiviteter (venstre akse) Royalty betalt af SMBV til Alki iht. 2008 afgørelsen (venstre akse) Margen på grønne kaffebønner registreret af SCTC I Schweiz (højre akse)
According to the submission of Company Y, which performs a roasting activity through a group company designated as a toll manufacturer, its in-house roasting company also does not pay any royalty to the group either for the IP or the know-how used in the roasting process [154].
Udgifterne til [certificeringsprogrammet]-betegnelsen repræsenterede [1-1,5] % af omkostningerne til grønne kaffebønner købt af SCTC i slutningen af 2014 og udgjorde [0,5-1] % af den pris, SMBV betalte [194].
The same is also true of Dallmayr, which indicated that it considers the payment of a royalty by a company providing roasting as unusual, since it would rather expect the customers to pay the roaster, not the other way around [155].
Et armslængdeavancetillæg for SCTC i perioden fra 2011 og fremefter ville dermed ligge på [ca. 6 %] af omkostningerne til grønne kaffebønner købt af SCTC, svarende til en bruttoavance på op til [ca. 9 %] af SCTC's COGS, som SCTC opkræver af SMBV.
It follows that, since in the manufacturing agreements Starbucks concluded with third parties, several of which existed at the time the SMBV APA request was being considered by the Dutch tax administration, no royalty is required for the use of the roasting IP, the Commission considers that a transfer pricing analysis of the arm's-length value of the royalty paid by SMBV to Alki LP for roasting IP leads to the conclusion that no royalty should be due for that IP in that specific relationship.
Derfor afspejler det gennemsnitlige avancetillæg på [ca. 18 %] på grønne kaffebønner leveret af SCTC til SMBV, der rent faktisk blev anvendt fra 2011 til 2014, ikke en pålidelig estimering af et markedsbaseret resultat i overensstemmelse med armslængdeprincippet.
This conclusion also follows from a comparison with arrangements between Starbucks' competitors with third party roasters.
Kort sagt finder Kommissionen, at da transfer pricing-rapporten undlader at undersøge eller analysere, om den pris, SCTC afkrævede SMBV for de grønne kaffebønner, er en armslængdepris, afviger den metode, der foreslås i rapporten til at bestemme SMBV's skattepligtige overskud fra en metode, der fører til en pålidelig estimering af et markedsbaseret resultat i overensstemmelse med armslængdeprincippet.
SMBV does not capture the value of the roasting IP in its relationship with Alki LP
Konklusion vedrørende den selektive fordel, som SMBV's APA indebærer
Whereas roasting know-how and curves can have a value, in the specific relationship between Alki LP and SMBV that value is not captured by the roaster.
Som det konkluderes i betragtning 339 til 341, finder Kommissionen, at en sammenligning med tilsvarende ukontrollerede transaktioner, navnlig ristnings IP-licensaftaler i flere ristnings-, produktions- og distributionsaftaler, som Starbucks indgik med tredjeparter, vidner om, at armslængdeværdien af den royalty, som SMBV betaler til Alki LP for ristnings-IP'en, må være nul.
That is because the importance of the roasting know-how and curves lies, in the case of the Starbucks structure, in ensuring a consistent taste associated with the brand and individual products.
Derfor medfører SMBV's APA, ved at acceptere en metode til fastsættelse af royaltyniveauet ifølge hvilken alt overskud i SMBV på over [9-12] % af driftsomkostningerne overføres til Alki LP [195], en selektiv fordel for SMBV i henhold til traktatens artikel 107, stk. 1.
Accordingly, the value of Starbucks' roasting know-how and curves is only exploited when Starbucks products are sold under the Starbucks brand by the Shops.
Derudover medfører transfer pricing-rapportens manglende undersøgelse eller analyse af, om den pris, som SCTC afkræver SMBV for de grønne kaffebønner, er en armslængdepris, at den metode, der foreslås i rapporten, og som er godkendt i SMBV's APA, til bestemmelse af SMBV's skattepligtige overskud i Nederlandene, medfører en selektiv fordel for SMBV i henhold til artikel 107, stk. 1, i traktaten.
On their own, the roasting know-how and curves do not generate value for the roaster on an on-going basis if they cannot be exploited on the market.
SMBV blev fejlagtigt betegnet som den mindst komplekse funktion i transfer pricing-rapporten
That conclusion is supported by the submission of Starbucks, according to which licence agreements in which the IP licence merely serves to enable third parties to produce in accordance with Starbucks' specification and to protect Starbucks' IP rights, but where third parties do not exploit the intangibles on the market, are not associated with any royalty payments by those third parties to Starbucks [156].
Som forklaret i betragtning 282, er det kun berettiget at ty til en sammenligning af udførte funktioner, hvis det er umuligt at sammenligne en bestemt koncernintern transaktion, for hvilken der ansøges om en APA, med lignende ukontrollerede transaktioner under hensyntagen til de udførte funktioner.
In addition, in the case of SMBV, the roasting know-how and curves appear to constitute a technical specification according to which the roasting should proceed due to a preference or a choice of the purchasing company.
Som forklaret i afsnittet 9.2.3.3 finder Kommissionen, at royalty-ordningerne i adskillige ristnings-, produktions- og distributionsaftaler, som Starbucks har indgået med tredjeparter, udgør sammenlignelige ukontrollerede transaktioner i forhold til SMBV's royalty-aftale med Alki LP, således som den blev godkendt i SMBV's APA.
Roasting curves are described by Starbucks in the transfer pricing report as being dictated to SMBV.
Uden at det berører denne konklusion om, at ingen funktionssammenligning var berettiget i det foreliggende tilfælde, finder Kommissionen endvidere, at transfer pricing-rapportens analyse af de udførte funktioner ved anvendelsen af TNMM ikke medfører en pålidelig estimering af et markedsbaseret resultat i overensstemmelse med armslængdeprincippet.
They allow SMBV and the third parties, with whom roasting agreements and manufacturing and supply agreements have been concluded, to meet the requirements of Starbucks.
For korrekt at estimere armslængdevederlaget til de udførte funktioner skulle transfer pricing-rapporten have foretaget en sammenligning af de funktioner, som hver part udførte i de relaterede transaktioner.
Roasting preferences are imposed on manufacturers, for example through the roasting standards requirements and quality assurance standards.
Starbucks begrunder dette valg med den begrundelse, at SMBV ikke ejer værdifuld IP og ikke pådrager sig meningsfulde forretningsmæssige risici i forbindelse med sine rutinemæssige aktiviteter, og at SMBV derfor er den mindst komplekse enhed i dette forhold [196].
Such specifications are part of each roasting or manufacturing and supply agreement.
Men Starbucks' argumentation er udtryk for en forveksling af opgavernes kompleksitet og de påtagne risici.
In this regard, the Roasting Agreement indicates that SMBV must adopt roasting processes provided by Alki LP and employ proper equipment, machinery and production methods to ensure that the products meet the product specifications prescribed by Alki LP [157].
Kompleksitet og risiko er to forskellige ting, selv om risikohensyn også indgår i funktionsanalysen.
SMBV does not seem to derive any benefit from the use of the product specification in that relationship.
Kompleksiteten skal vurderes relativt, dvs. set i forhold til de andre parter, der er involveret i transaktionen.
The fact that the specifications laid down by Alki LP regarding the roasting process and, in particular, the roasting curves allow SMBV to roast coffee that is sold under the Starbucks brand does not bring any benefit to SMBV in terms of increased sales or sales price, considering that SMBV does not, in principle, sell its production to final customers which value the Starbucks brand.
Punkt 3.18 i OECD's TP retningslinjer fra 2010 refererer med hensyn til valg af den testede part i denne forbindelse til en »mindre« kompleks funktion, og ikke i absolutte vendinger til en funktion, der ikke er kompleks [199].
SMBV sells virtually all its production to Starbucks franchised Shops, which all pay a royalty to the group for exploiting the Starbucks IP on the market, representing a value for their distribution business.
Oplysninger om Alki LP's funktioner var bestemt til rådighed for det nederlandske skattevæsen på tidspunktet for SMBV's APA anmodning.
SMBV does not exploit the roasting IP directly on the market; the Shops are the interface with final customers who value the consistent taste associated with the Starbucks brand.
Men hvis der i forbindelse med de relevante transaktioner kan identificeres direkte observerbare fænomener, bør disse observerbare fænomener tjene til at fastlægge virksomhedens vederlag ved deltagelse i sammenlignelige transaktioner [200].
Finally, based on the financial information provided in Table 2 and Table 8, Figure 3 presents SMBV's profit margin on its coffee roasting activities, which is obtained by subtracting the price paid by SMBV to SCTC for green coffee beans from the revenues of roasted coffee recorded under the description ‘REV PACKAGED COFFEE’ for each year [158].
At der fandtes direkte sammenligningspunkter til fastlæggelse af armslængdevederlaget, er, hvad Kommissionen argumenterer for i afsnit 9.2.3.3.
Figure 3
Men i de følgende afsnit analyserer Kommissionen den relative kompleksitet af de koncernvirksomheder, der deltager i transaktioner med SMBV.
Losses generated from SMBV's roasting activities since 2010
For det første udfører SMBV en række funktioner udover ristning.
(revenues and purchase price of coffee in EUR)
Dette faktum gør det som sådant svært at finde passende sammenligningspunkter til transfer pricing-formål [201].
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 purchase value from Swiss entity SCTC revenue from roasted coffee sold to shops
Derudover har den ristningsfunktionen, SMBV udfører, kritisk betydning for kaffeproducenterne.
Figure 3 demonstrates that, since 2010, SMBV is loss-making on its roasting activities, when the margin on green coffee beans required by SCTC increased.
SMBV foretager eller køber også markedsanalyser, er indehaver af IP og indgår kontrakter med lønforarbejdere.
Taking that fact into account, along with the data in Table 10 that show the percentage of royalty paid by SMBV to Alki LP over the revenue from sales of coffee, the roasting know-how and curves do not appear to create positive value for SMBV.
Endelig er prisfastsættelsesansvaret ikke klart defineret, og SMBV synes at have en vis kontrol over de priser, virksomheden får for solgte varer.
For example, in 2013, although SMBV seems to have recorded a gross loss (before operating expense is deducted) of around EUR [1-10] million on its roasting activities, it paid a royalty of EUR 22,8 million to Alki LP for the roasting IP.
I transfer pricing-rapporten hævdes det af Starbucks' skatterådgiver, at ristningsfunktionen, der udføres af SMBV, har rutinemæssig karakter.
In other words, the royalty payment from SMBV to Alki LP is financed through the other activities of SMBV [159].
Dette er i modstrid med bemærkningerne fra konkurrenter, da tre ud af de fire konkurrenter, der modtog en markedsinformationsanmodning fra Kommissionen, ikke outsourcer ristning.
While it is conceivable that an economic operator would bear losses to finance a royalty that could lead to future increased profits, the loss-bearing nature of the activity is related to the increase in the price of green coffee beans by SCTC and does not seem to offer any prospects of future profits [160].
Faktisk har to af konkurrenterne udtalt, at de anser ristningsfunktionen for at være kritisk og derfor principielt ikke mener, at den kan outsources [202].
Indeed, SMBV's business strategy appears stable over the lifetime of the APA and there is no concrete actions that SMBV could undertake to return to profitability, in absence of an y decisive influence on the sales.
Men at ristningsfunktionen er en vigtig funktion, betyder ikke nødvendigvis, at den også er meget kompleks.
Since operating costs represent a small portion of SMBV's total costs, cost cutting would not be sufficient to return to profitability because it would not make up for the financial impact of the increased mark-up on the green coffee beans.
Idet konkrete tilfælde med SMBV viser en analyse af dets driftsudgifter imidlertid en væsentlig udgift til markedsundersøgelser [203].
The royalty paid by SMBV to Alki LP for the roasting IP in an intra-group context appears to serve structurally the sole purpose of shifting profits derived from SMBV's reselling function to Alki LP.
Endvidere er amortisering af immaterielle aktiver en af SMBV's største driftsomkostninger.
The fact that the roasting activity does not generate sufficient profit to allow for royalty payments therefore further confirms, given the specific intra-group relationship between SMBV and Alki LP, that the methodology for determining the level of that royalty as an adjustment variable as accepted by the SMBV APA is not in line with the arm's-length principle.
Nederlandene hævder, at disse udgifter, der er relateret til software og en IT-systemlicensbetaling for standard IT-systemer, ikke i sig selv beviser at SMBV ville bruge værdifuld IP.
Accordingly, in light of the comparison with Starbucks' roasting arrangements with third parties, the Commission considers that a transfer pricing analysis of the arm's-length value of the royalty paid by SMBV to Alki LP for the roasting IP leads to the conclusion that no royalty should be due for that IP, since SMBV does not seem to derive any benefit from the use of the roasting IP in that relationship.
For virksomhed Y's vedkommende er der f.eks. en virksomhed udpeget som lønforarbejder, der betaler IT-systemlicenser [204].
None of the arguments advanced by the Netherlands or Starbucks during the investigation invalidate that conclusion.
For SMBV's vedkommende drejer IP- betalingerne sig ikke om sådanne softwareafgifter, idet softwaregebyrer registreres under en særskilt post i SMBV's regnskab [205].
The royalty payment does not reflect a remuneration for taking over entrepreneurial risks
Sådanne overvejelser er ikke i sig selv tilstrækkelige til at konkludere, at SMBV ikke er den mindst komplekse funktion.
In response to the Commission's doubts on the arm's-length nature of the royalty payment, the Netherlands and Starbucks claimed that that payment does not only reflect a remuneration for the use of the roasting IP, but also a payment for the taking over of entrepreneurial risk by Alki LP [161].
Det er også nødvendigt at se på kompleksiteten af Alki LP's funktioner.
The Netherlands invokes the fact that SMBV would not carry the economic risk of loss of inventory, since, given the way the royalty payment is determined under the Roasting Agreement, those costs are ultimately borne by Alki LP [162].
Alki LPs aktiviteter vurderes i betragtning 324 til 329.
The Commission notes, first, that this claim is not supported by the transfer pricing report supporting the SMBV APA request.
Det fremgår af denne vurdering, at Alki LP's operationelle kapacitet er stærkt begrænset eller ikkeeksisterende, eftersom virksomheden ingen ansatte har, og ingen af dens partnerne har nogen ansatte.
Rather, that report clearly contradicts that claim, stating that ‘[SMBV] licenses a sub-set of IP from Alki LP that is necessary to utilise the coffee roasting manufacturing process and the right to supply coffee to [D]evelopers.
Kommissionen konkluderer derfor, at Starbucks' skatterådgiver til transfer pricing-analysen uberettiget udpegede SMBV som den mindst komplekse funktion sammenlignet med Alki LP.
In return [SMBV] remits a royalty to Alki LP for the licensed IP’ [163].
Da metoden til bestemmelse af SMBV's skattegrundlag i transfer pricing-rapporten var baseret på den tvivlsomme antagelse, at SMBV skulle være den »testede part« ved anvendelsen af TNMM, medfører metoden ikke en pålidelig estimering af et markedsbaseret resultat i overensstemmelse med armslængdeprincippet.
More important, nowhere in the transfer pricing report is any mention made of the fact that the royalty payment would partly constitute a payment by SMBV to Alki LP for the taking over of entrepreneurial risks.
Da godkendelsen af metoden i SMBV's APA fører til en sænkning af SMBVs skattetilsvar i henhold til almindelig nederlandsk selskabsskat sammenlignet med ikke-integrerede selskaber, hvis skattepligtige overskud under dette system bestemmes af markedet, må APA'en anses for at indebære en selektiv fordel for SMBV som omhandlet i traktatens artikel 107, stk. 1.
In fact, SMBV retains more risks than presented in the transfer pricing, in particular, inventory risks and certain risks related to the supply of beans and the manufacturing capacity utilisation.
Transfer pricing-rapporten anvender TNMM forkert
The Commission observes, second, that the Netherlands appears to consider that the way in which the contractual arrangement under the Roasting Agreement is structured [164] gives legal substance to the actual allocation of risk and responsibilities between Alki LP and SMBV.
I de foregående afsnit har Kommissionen godtgjort, at transfer pricing-rapporten undlader at undersøge, om SMBVs royaltybetaling til Alki LP for ristnings IP'en, som er den koncerninterne transaktion, der reelt var genstanden for anmodningen om og godkendelsen af SMBV's APA [206], er en armslængdebetaling.
However, according to SMBV's accounts, the royalty payment is generated by the SMBV APA and not by the contractual arrangement between Alki LP and SMBV.
Derefter godtgjorde den, at transfer pricing-rapportens analyse af alle koncernselskabernes kompleksitet ved anvendelsen af TNMM er forkert.
Third, and most important, the Commission considers that if the Netherlands' claim were accepted, the business risk of any group company could be eliminated through intra-group reallocation of risks by simple means of contract.
Uden at det berører disse konklusioner, som i sig selv giver Kommissionen anledning til yderligere at konkludere, at SMBV's APA medfører en selektiv fordel for SMBV i form af sænkning af skattetilsvaret i Nederlandene, bemærker Kommissionen også for fuldstændighedens skyld, at Starbucks' skatterådgiver anvendte TNMM forkert i transfer pricing-rapporten.
For example, a company undertaking all strategic decisions for a group, in particular, investment and R & D decisions, which would in principle be considered as a complex function concentrating entrepreneurial risk, could be considered as ‘low risk’ and taxed accordingly, so long as an intragroup contract would be put in place setting its remuneration at any random level of operating expense and passing its residual profits to any other group company.
Starbucks skatterådgiver fejlidentificerede SMBV's hovedfunktioner i transfer pricing-rapporten
Accepting that claim would render the application of the arm's-length principle for the pricing of intragroup transactions meaningless, since contractual arrangements would be considered to trump economic reality.
Til transfer pricing-formål foretages valget af transfer pricing-metoden og udvælgelsen af sammenligningspunkter på basis af en funktionsanalyse af den virksomhed, der har anmodet om en APA.
The Commission recalls [165], in that respect, paragraphs 9.44 to 9.46 of the 2010 OECD TP Guidelines [166] which clarify in the context of a business restructuring that ‘it is the low (or high) risk nature of a business that will dictate the selection of the most appropriate transfer pricing method, and not the contrary’ [167].
Ifølge funktionsanalysen udarbejdet af Starbucks' skatterådgiver består SMBV's primære funktionelle bidrag til Starbucksgruppen i ristning/produktion [207].
Contrary to the views expressed by the Netherlands [168], this idea that the application of the transfer pricing rules should follow risks and not contractual arrangements when those arrangements do not reflect the underlying business risk, is also valid outside the context of a business restructuring.
På baggrund af denne antagelse anser skatterådgiveren SMBV som en lavrisiko- kaffefabrikant, der udfører rutinemæssige opgaver og derfor er den »mindst komplekse« ved anvendelsen af TNMM.
While it is true that agreeing on a transfer pricing method (i.e. such as the TNMM method based on operating costs) and constructing contractual arrangements such as to adjust the pre-tax profit each year to that arrangement results in limiting the fluctuation of the tax liability of the company over fiscal years, such a structure constructed through contractual arrangements does not, however, necessarily correspond to the economic reality underlying the transactions and the risks associated with the activity of the company.
I åbningsafgørelsen gav Kommissionen udtryk for betænkeligheder ved, at Nederlandene fejlagtigt havde accepteret SMBV's klassificering som en lavrisiko-lønforarbejder i transfer pricing-rapporten [208].
The 1995 OECD TP Guidelines present this consideration in paragraph 1.26, according to which, ‘in relation to contractual terms, it may be considered whether a purported allocation of risk is consistent with the economic substance of the transaction.
Baseret på oplysninger fra Nederlandene og Starbucks i undersøgelsesperioden finder Kommissionen, at skatterådgiveren fejlagtigt betegnede SMBV som en lavrisikofabrikant.
In this regard, the parties’ conduct should generally be taken as the best evidence concerning the true allocation of risk'.
Mere specifikt viser oplysninger om SMBV's indtjening, at ristning ikke er den vigtigste indtægtskilde i SMBV.
Fourth, as regards the Netherlands' and Starbucks' further claim that it is the low risk nature of SMBV's business that in fact dictates the transfer pricing method accepted by the SMBV APA, the Commission observes that the information submitted during the investigation does not support that claim.
I stedet stammer størstedelen af SMBV's indtjening i Nederlandene fra en aktivitet, der er forskellig fra ristning.
In recital 113 of the Opening Decision, the Commission expressed doubts on the capacity of Alki LP to bear and control any business risk.
Desuden var [10-30] ud af SMBV's [40-60] medarbejdere på det tidspunkt aktive i den pågældende aktivitet.
When a company assumes a risk, it should be able, on the one hand, to control the risks [169] and, on the other hand, to financially assume such a risk [170].
SMBV administrerede også tre kontrakter vedrørende distribution og logistik.
The capacity to assume a risk should therefore be analysed before the proposed structure is considered in line with normal competitive conditions.
Desuden repræsenterer SMBV's videresalgsfunktion ikke alene den største indkomstkilde for SMBV, men også den eneste kilde til SMBV's overskud siden 2010, når det tages i betragtning, at SMBV's ristningsaktivitet har været tabsgivende siden det år [212], uanset om tabene på ristning er forårsaget af forkert prissætning af de grønne kaffebønner eller ej [213].
This would require the company to have people who perform those control functions [171].
Nederlandene har yderligere gjort gældende, at det ikke var nødvendigt at indhente flere oplysninger fra Starbucks end dem, der var forelagt skatteforvaltningen på tidspunktet for APA-anmodningen, fordi man var bekendt med SMBV's forretning, da APA'en var en fornyelse af en allerede eksisterende ordning [214].
However, according to the information submitted by Starbucks [172], Alki LP has no employees of its own and while, as a partnership, it cannot in principle be excluded that the partners could contribute to Alki LP's activities while not being employees, according to the information submitted [173], Alki LP's partners are corporations and none of them has any employees.