natgillin/translations-raw huggingface dataset:
Ifølge de bestyrelsesmødereferater, der er fremlagt for Kommissionen, indledte bestyrelserne først detaljerede forretningsdrøftelser i forbindelse med drøftelserne af Apples nye struktur i Irland, som ifølge Apple betød, at afgørelsen fra 2007 ikke længere blev anvendt til at fastsætte ASI's og AOE's årlige skattepligtige overskud i Irland.
Ireland itself acknowledges that Section 25 TCA 97 does not provide guidance on how to determine the chargeable profit of an Irish branch, but requires the use of a profit allocation method [167], as does Apple [168].
Det sammendrag af referaterne, der er præsenteret i tabel 4 og tabel 5, illustrerer drøftelserne i perioden januar 2009 til september 2011 for ASI og december 2008 til september 2011 for AOE [213].
This is also confirmed by the contested tax rulings themselves, the purpose of which is to establish a profit allocation method so that the chargeable profits of ASI's and AOE's respective Irish branches can be determined for the purposes of Section 25 TCA 97 and subsequently taxed under the ordinary rules of taxation of corporate profit in Ireland.
Med undtagelse af en forretningsbeslutning vedrørende overførsel af aktiver fra AOE's filial i Singapore til et andet Apple-koncernselskab [214] viser disse referater, at drøftelserne i ASI's og AOE's bestyrelser hovedsagelig bestod af administrative opgaver, dvs. godkendelse af regnskaber og udbytte [215], og ikke af aktive elle kritiske funktioner vedrørende administrationen af Apple IP-licenser.
Article 107(1) of the Treaty requires the profit allocation method to be based on the arm's length principle
Irland indvender, at der ikke træffes forretningsbeslutninger i Irland [216].
According to settled case-law, any fiscal measure a Member State adopts, including a tax ruling endorsing a profit allocation method for determining a branch's taxable base, must comply with the State aid rules, which bind the Member States and enjoy primacy over their national legislation [169].
Referaterne af ASI's og AOE's bestyrelsesmøder viser imidlertid, at forskellige funktioner, herunder alle bestyrelsens funktioner, lejlighedsvis er blevet outsourcet til Apple-medarbejdere med base i Irland [217].
The Court of Justice has already held that a reduction in the taxable base that results from a tax measure that enables a taxpayer to employ transfer prices in intra-group transactions that do not resemble prices which would be charged in conditions of free competition between independent undertakings negotiating under comparable circumstances at arm's length confers a selective advantage on that taxpayer for the purposes of Article 107(1) of the Treaty [170].
Irland kan derfor ikke hævde, at der ikke er blevet udført vigtige funktioner i Irland.
This is because that taxpayer's tax liability, determined under the ordinary rules of taxation of corporate profit, is reduced as compared to independent undertakings whose taxable profit reflects prices determined on the market negotiated at arm's length.
Under alle omstændigheder giver referaterne af ASI's og AOE's bestyrelsesmøder mulighed for at spore og afgrænse hovedkontorernes aktiviteter præcist, hvilket ikke er tilfældet for de aktiviteter, der finder sted i de irske filialer, som beskæftiger hundredvis af medarbejdere inden for forskellige områder.
In its judgment on the Belgian tax regime for coordination centres [171], the Court of Justice assessed a challenge to a Commission decision which concluded, inter alia, that the method for determining taxable income under that regime conferred a selective advantage on those centres [172].
Da et flertal af ASI's og AOE's bestyrelsesmedlemmer er baseret i USA og samtidig ansat af Apple Inc., ville ASI og AOE desuden, hvis disse aktiviteter havde været væsentlige, i princippet blive anset for at have et fast driftssted i USA.
Under that regime, taxable profits were set at a flat-rate amount which represented a percentage of the full amount of operating costs and expenses, from which staff costs and financial charges were excluded.
Det samme gælder for de aktiviteter, der angiveligt blev udført af ASI's og AOE's hovedkontorer uden for bestyrelsesmøderne.
According to the Court, ‘in order to decide whether a method of assessment of taxable income such as that laid down under the regime for coordination centres confers an advantage on them, it is necessary, […], to compare that regime with the ordinary tax system, based on the difference between profits and outgoings of an undertaking carrying on its activities in conditions of free competition.’
Med hensyn til ASI bemærker Kommissionen videre, at selskabets bestyrelsesmedlemmer ikke modtager honorar.
The Court then held that ‘the effect of the exclusion of [staff costs and the financial costs] from the expenditure which serves to determine the taxable income of the centres is that the transfer prices do not resemble those which would be charged in conditions of free competition’, which the Court found to ‘[confer] an advantage on the coordination centres’ [173].
Eftersom det antages, at bestyrelsesmedlemmer modtager honorar på markedsvilkår, er dette en yderligere bekræftelse af, at deres aktiviteter ikke er betydelige for ASI's hovedkontor.
The Court has thus accepted that a tax measure which results in an integrated group company charging transfer prices that do not reflect those which would be charged in conditions of free competition, that is prices negotiated by independent undertakings negotiating under comparable circumstances at arm's length, confers a selective advantage on that company, in so far as it results in a reduction of its taxable base and thus its tax liability as determined under the ordinary rules of taxation of corporate profit.
Ikke alene varetog hovedkontorerne ingen aktive eller kritiske funktioner i forbindelse med administrationen af Apple IP-licenser, de havde heller ikke kapacitet til at udføre sådanne funktioner i anvendelsesperioden for de anfægtede skatteafgørelser.
As already explained, the principle that transactions between integrated group companies should be remunerated as if they were agreed to by non-integrated standalone companies negotiating under comparable circumstances at arm's length is referred to as the ‘arm's length principle’.
De administrative aktiviteter, der udføres i forbindelse med Apple IP, som beskrevet i Apples bemærkninger (f.eks. hvilke IP der skal kommercialiseres, hvordan produkter skal fremstilles, og hvordan markedsføringskampagner skal udformes, samt beslutninger om størrelsen af selskabernes R&D-investeringer) [219], kræver aktiv ledelse og kan ikke varetages gennem lejlighedsvise bestyrelsesbeslutninger.
In its judgment on the Belgian tax regime for coordination centres, the Court of Justice endorsed the arm's length principle as the benchmark for establishing whether an integrated group company receives a selective advantage for the purposes of Article 107(1) of the Treaty as a result of a tax measure that determines its transfer pricing and thus its taxable base.
De kunne derfor ikke udføres af ASI og AOE uden for deres irske filialer, eftersom hovedkontorerne ikke havde kapacitet til at træffe aktive ledelsesbeslutninger, da der ikke var nogen ansatte.
The purpose of the arm's length principle is to ensure that transactions between integrated group companies are treated for tax purposes by reference to the amount of profit that would have arisen if the same transactions had been carried out by non-integrated standalone companies.
Mere afgørende kunne mange af de funktioner og risici, der er omhandlet i CSA-aftalen, som er opsummeret i figur 8 og figur 9 i denne afgørelse [220], i stedet have været udført af og påtaget af de irske filialer i stedet for af hovedkontorerne.
Otherwise, integrated group companies would benefit from a favourable treatment under the ordinary rules of taxation of corporate profit when it comes to the determination of their taxable base which is not available to non-integrated standalone companies, leading to unequal treatment between companies that are factually and legally in a similar situation in light of the objective of those rules, which is to tax the profits of all companies falling under its scope of taxation, since both companies' taxable profit is taxed at the same corporate income tax rate.
Produktkvalitetskontrol kan f.eks. ikke udføres af et hovedkontor uden nogen ansatte.
The same principle applies to the internal dealings of different parts of the same integrated company, such as a branch that transacts with other parts of the company to which it belongs.
Det forekommer heller ikke praktisk muligt at administrere R&D-anlæg uden medarbejdere.
As explained in recitals 228 to 242, all companies subject to corporation tax in Ireland, whether resident or non-resident, non-integrated or integrated, should be considered to be in a similar factual and legal situation in light of the intrinsic objective of the ordinary rules of taxation of corporate profit in Ireland, which is to tax the profit of all companies subject to tax in Ireland.
Eftersom der i forbindelse med CSA-aftalen skal varetages sådanne funktioner og risici, og da ASI og AOE er parter i CSA-aftalen, kan CSA-aftalen ikke opfyldes effektivt, medmindre de irske filialer deltager i dens opfyldelse [221].
As explained in recital 230, a non-integrated company's taxable profit is determined by prices dictated by the market for the inputs acquired and the products and services sold by that company, as reflected in its accounts, and it is that profit which forms the starting point for determining its taxable base upon which corporation tax in Ireland is levied on the basis of Sections 21(1) and 26 TCA 97.
På grundlag af ad hoc-rapporten fra [Apples skatterådgiver], som også henfører Apple IP-licenserne til et sted uden for Irland, anfører Apple, at ASI og AOE kan træffe de nødvendige strategiske beslutninger for at reducere selskabets eksponering for risici som led i den normale forretningsførelse uden for de irske filialer [222].
Consequently, to ensure that a profit allocation method endorsed by a tax ruling does not selectively advantage a non-resident company operating through a branch in Ireland, that method must ensure that that branch's taxable profit, on which corporation tax is levied on the basis of Sections 21(1) and 25 TCA 97, is determined in a manner that reliably approximates a market-based outcome in line with the arm's length principle.
Det er imidlertid klart, at hverken ASI eller AOE kan overvåge forretningsrisici uden for deres irske filialer, da de ikke har nogen ansatte.
A tax ruling that allows a non-resident company to allocate profit to its branch in such a manner that that branch is left with a taxable profit that does not reliably approximate prices determined on the market negotiated at arm's length will confer a selective advantage on that company under the ordinary rules of taxation of corporate profit in Ireland, which is not available to non-integrated companies, in so far as it allows that company to reduce its taxable base and thus its Irish corporation tax liability.
En del af et selskab, som ikke kan administrere, kontrollere eller overvåge en risiko, bør ikke kunne allokeres en sådan risiko med henblik på beskatning [223].
The Commission therefore considers that, for the purposes of establishing whether a selective advantage has been granted by Irish Revenue to ASI and AOE by way of the contested tax rulings, it is necessary to apply the principle that transactions within an integrated company should be conducted as if they were carried out between non-integrated companies on the market [174].
Det afspejler den økonomiske virkelighed, hvor en rationel økonomisk aktør ikke ville overlade en risiko til en modpart, der ikke kan påtage sig og administrere en sådan risiko.
Only where the prices charged for intra-company transactions, which are used to determine the taxable base of the constituent parts of that company, reliably approximate prices negotiated at arm's length on the market, can the presence of a selective advantage pursuant to Article 107(1) of the Treaty be excluded.
I denne henseende, og som det yderligere anføres i betragtning 308-318, kan Kommissionen ikke acceptere argumentet i ad hoc-rapporten fra [Apples skatterådgiver] og ad hoc-undersøgelsen fra [Apples anden rådgiver], begge indgivet af Apple, som medtager funktioner, der udføres af Apple Inc., i vurderingen af fordelingen af ASI's og AOE's overskud.
This is because it is only in that scenario that non-resident companies will be treated on an equal footing with non-integrated companies, when it comes to the determination of their taxable base and thus their corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland.
ASI's og AOE's irske filialer er ikke filialer af Apple Inc., som er en særskilt juridisk enhed, hvis overskud bogføres separat fra ASI's og AOE's overskud.
Contrary to the claims made by Ireland [175] and Apple [176], the Commission does not directly apply Article 7(2) and/or Article 9 of the OECD Model Tax Convention or the guidance provided by the OECD on profit allocation or transfer pricing, as described in Section 2.4, in its State aid assessment of tax rulings on profit allocation and transfer pricing.
I betragtning af den manglende aktivitet i hovedkontorerne er det kun de få risici, der kan kontrolleres gennem lejlighedsvise bestyrelsesmøder, der reelt kan henføres til hovedkontorerne med henblik på beskatning.
As explained in recital 79, the OECD framework consists of non-binding guidance on profit allocation and transfer pricing methods that do not deal directly with matters of State aid [177].
Som bemærket i betragtning 285 henviser de referater af bestyrelsesmøder, som Kommissionen har gennemgået, hovedsagelig til drøftelser vedrørende finansieringsbeslutninger, f.eks. beslutninger om udlodning af udbytte og likviditetsstyring.
Rather, when examining a tax ruling under the State aid rules, the Commission applies Article 107(1) of the Treaty and the arm's length principle, as interpreted by the Court of Justice as described in recital 250.
Med hensyn til sidstnævnte har begge selskaber renteindtægter fra den passive likviditetsstyring, som deres bestyrelse ifølge bestyrelsesmødereferaterne har outsourcet til Braeburn [224].
However, while the OECD framework is non-binding, the Commission considers that framework to provide useful guidance to tax administrations and multinational enterprises on how to ensure that transfer pricing and profit allocation arrangements produce outcomes in line with market conditions.
Sådanne passive ledelsesfunktioner kræver ingen aktiv daglig ledelse, og likviditetsstyring er ikke en af ASI's og AOE's kerneaktiviteter, og derfor accepterer Kommissionen, at ASI's og AOE's renteindtægter fra denne passive ledelsesfunktion allokeres til hovedkontorerne med henblik på beskatning.
Therefore, to the extent a profit allocation method departs from the guidance provided by that framework, this provides an additional indication that that method does not result in a reliable approximation of a market-based outcome in line with the arm's length principle.
Derimod burde aktivt administreret IP såsom de Apple IP-licenser, som ASI og AOE har ret til at udnytte under CSA-aftalen, ikke have været henført til ASI's og AOE's hovedkontorer, i strid med den udokumenterede antagelse, der godkendes i de anfægtede skatteafgørelser.
Conversely, a tax ruling endorsing a profit allocation method that fully complies with the guidance provided by the OECD framework in letter and spirit, including the guidance on the choice of the most appropriate transfer pricing method, is unlikely to confer a selective advantage upon its recipient.
I nogle år blev der ikke afholdt nogen fysiske møder, men kun truffet skriftlige beslutninger af bestyrelsen, hvilket begrænser bestyrelsens beslutningsproces og hovedkontorernes kapacitet til at træffe aktive ledelsesbeslutninger.
Contrary to Ireland's submission [178], the Commission applies the arm's length principle in this context not as a basis for ‘imposing’ taxes that would otherwise not be due under the reference system, but as a benchmark to verify whether the taxable profit of a branch, to which the ordinary rules of taxation of corporate profit are applied, is determined in a manner that ensures that non-resident integrated companies operating through a branch in Ireland are not granted favourable treatment under those rules as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length.
Ved de sjældne lejligheder, hvor bestyrelsen faktisk drøftede ASI's produktionsvirksomhed, henvises der i referaterne systematisk til drøftelser mellem ASI og andre parter [225].
Finally, as regards Ireland's insistence that Irish tax law does not allow taxes to be imposed on the basis of general principles [179], the Commission recalls that the arm's length principle it applies flows from Article 107(1) of the Treaty, as interpreted by the Court of Justice, which binds the Member States and from the scope of which national tax rules are not excluded [180].
Hvis Irish Revenue rent faktisk havde kontrolleret, om de Apple IP-licenser, som var i ASI's og AOE's besiddelse, burde have været henført til et sted uden for Irland, før myndigheden godkendte overskudsfordelingsmetoder, der var baseret på denne antagelse, burde den have konkluderet, at ASI's og AOE's hovedkontorer hverken kontrollerede eller administrerede — eller havde mulighed for at kontrollere eller administrere — Apple IP-licenserne på en sådan måde, at de kunne optjene den type indkomst, som disse selskaber bogførte.
That principle therefore applies independently of whether the Member State in question has incorporated the arm's length principle in its national legal system.
ASI's og AOE's irske filialer ville, såfremt de var særskilte og uafhængige selskaber, som udførte de samme eller lignende aktiviteter på samme eller lignende betingelser, og under hensyntagen til selskabernes udførte funktioner, anvendte aktiver og påtagne risici gennem deres filialer og gennem deres respektive hovedkontorer, ikke have accepteret en overskudsfordelingsmetode baseret på denne antagelse, som betyder, at hele ASI's og AOE's overskud over en vis avance i forhold til reducerede omkostninger fordeles til hovedkontorerne i stedet for til de to filialer.
Conclusion: the standard for assessing whether the contested tax rulings confer a selective advantage on ASI and AOE
Som det påvises i betragtning 281-292, var de oplysninger, der var nødvendige for at nå frem til denne konklusion, tilgængelige for Irish Revenue eller kunne have været tilgængelige for myndigheden i anvendelsesperioden for de anfægtede skatteafgørelser [226].
In light of the foregoing observations, if it can be shown that the profit allocation methods endorsed by Irish Revenue in the contested tax rulings result in a taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle, those rulings should be considered to confer a selective advantage on those companies for the purposes of Article 107(1) of the Treaty, in so far as they lead to a lowering of their corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland as compared to non-integrated companies whose taxable base is determined by the profits they generate under market conditions.
Disse oplysninger dokumenterer på en pålidelig og direkte måde, at de Apple IP-licenser, der var i ASI's og AOE's besiddelse, ikke burde have været henført til hovedkontorerne med henblik på beskatning.
In Sections 8.2.2.2 and 8.2.2.3, the Commission will demonstrate that the contested tax rulings derogate from the ordinary rules of taxation of corporate profit in Ireland because the methods endorsed by those rulings allow ASI and AOE to determine their annual taxable profit in Ireland in a manner that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
I modsætning til hvad Irland fremfører [227], burde disse oplysninger ikke have været tilsidesat ved fordelingen af overskud til de irske filialer, da disse oplysninger giver Irish Revenue mulighed for på en mere pålidelig måde at konkludere, om de overskudsfordelingsmetoder, Apple foreslog, fører til en pålidelig tilnærmelse til et markedsbaseret resultat i overensstemmelse med armslængdeprincippet, end ved blot at henholde sig til oplysninger om de irske filialers aktiviteter.
First and foremost, the Commission considers Irish Revenue's acceptance of the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, upon which the profit allocation methods endorsed by the contested tax rulings are based, to result in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle [181].
Selv hvis Irlands argument om, at der ved overskudsfordelingen kun skal tages hensyn til anvendte aktiver, udførte funktioner og påtagne risici for de irske filialer, godkendes, hvilket Kommissionen anfægter, burde Irish Revenue i det mindste have bekræftet, at Apple IP-licenserne ikke burde henføres til ASI's og AOE's irske filialer med henblik på beskatning.
By a subsidiary line of reasoning, and without prejudice to the conclusion in recital 260, the Commission considers that even if Irish Revenue were right to have accepted the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, which the Commission contests, the profit allocation methods endorsed by the contested tax rulings still result in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle, since those methods are in any event based on inappropriate methodological choices [182].
Som det fremgår af betragtning 296-304, burde Irish Revenue, eftersom disse filialer blev præsenteret som enheder, der varetog funktioner, for hvilke anvendelsen af disse licenser var afgørende, og eftersom der var tegn på, at disse filialer faktisk varetog IP-relaterede funktioner, som var afgørende for opbygningen af brandbevidsthed og brandgenkendelse i EMEIA-regionen, i det mindste have bekræftet, at Apple IP-licenserne ikke helt eller delvist burde have været henført til de irske filialer, før myndigheden godkendte overskudsfordelingsmetoder, der var baseret på den udokumenterede antagelse, at Apple IP-licenserne skulle henføres til et sted uden for Irland.
Before expanding on both lines of reasoning, the Commission observes that the contested tax rulings were issued in the absence of a profit allocation or transfer pricing report prepared by Apple.
Med hensyn til ASI blev dets irske filial præsenteret for Irish Revenue som værende ansvarlig for aktiviteter vedrørende indkøb, salg og distribution i forbindelse med salget af Apple-produkter til nærtstående parter og tredjepartskunder i EMEIA- og APAC-regionerne [228].
Only the documentation summarised in Section 2.2.3 was available to Irish Revenue when examining the ruling requests.
Eftersom denne filial havde beføjelse til at distribuere produkter med Apple-brandet, krævede dens aktiviteter adgang til Apple-brandet, som blev indrømmet ASI som helhed gennem Apple IP-licenserne.
The Commission expressed doubts concerning the lack of a profit allocation or transfer pricing report in the Opening Decision, which have not been allayed.
Selv om Irish Revenue ikke fandt, at Apple IP-licenserne skulle henføres til ASI's irske filial med henblik på beskatning, burde myndigheden i det mindste have analyseret, hvordan denne filials adgang til Apple IP, som den skulle bruge til at udføre sine funktioner, blev sikret og var organiseret inden for selskabet.
It was only after the Commission adopted its Opening Decision that Ireland and Apple each produced ad hoc profit allocation reports, prepared by PwC and [Apple's tax advisor] respectively, to justify the profit allocation methods endorsed by the contested tax rulings ex post facto.