natgillin/translations-raw huggingface dataset:
Se f.eks. ASI's bestyrelsesmøde den 22.6.2010 og AOE's bestyrelsesmøde den 20.7.2009, henholdsvis Tabel 4 og Tabel 5.
Letter from Apple of 4 May 2015.
På begge møder blev der ifølge oplysningerne i de irske Apple-datterselskabers lovpligtige regnskaber udstedt fuldmagter til C. Kearney og M. O'Sullivan, som er Apple-ansatte med base i Irland.
Note 6, 7 or 8 to the Annual Accounts of ASI for FY 2004-2013.
Se også referat af AOE's bestyrelsesmøde den 15.11.2010, hvori det hedder, at »David O'Connell facilities manager of Apple Cork had been in negotiation on behalf of the Company [AOE] in conjunction with the local conveyancing solicitors for the Company [AOE], […], in relation to leasing additional warehouse space convenient to the facility at Apple Cork […] to facilitate an expansion in production.«.
On 5 September 2014, Ireland provided the CSA between Apple Inc, ASI and AOE effective as of 30 September 2007.
Se betragtning 163.
Section B.5 of the Agreement to Sub-Transfer Intangible Property of 1 December 1980.
Se betragtning 122.
Section 1.7 of the CSA of 30 September 2007.
Tabellerne i bilaget til CSA-aftalen viser ifølge Apple ikke de aktiviteter, som hver deltager rent faktisk udførte, men de aktiviteter, som hver deltager havde beføjelse til at udføre, jf. betragtning 124.
Section 1.12 of the CSA of 30 September 2007.
Denne efterfølgende fortolkning af CSA-aftalen fra Apples side bekræftes ikke af CSA-aftalens tekst, som ikke indeholder en sådan betingelse eller begrænsning.
See recital F of the CSA of 26 September 1999 and recital G of the CSA of 30 September 2007.
Se betragtning 167.
Section IV (A) of the CSAs of 26 September 1992 and 1999.
Som det også forklares i punkt 1.49 i OECD's TP Guidelines fra 2010 »a factor to consider in examining the economic substance of a purported risk allocation is the consequence of such an allocation in arm's length transactions.
Section 5.2 and 5.3 of the CSA of 30 September 2007, 5 January 2009 and 29 September 2013.
In arm's length transactions it generally makes sense for parties to be allocated a greater share of those risks over which they have relatively more control.«
Exhibit B to the CSA of 2009 and Exhibit B to the CSA of 2013.
Se betragtning 108.
Letter from Apple of 22 April 2016, p. 15-16.
Se betragtning 284 vedrørende den eneste drøftelse af CSA-aftalen på bestyrelsesniveau, der fandt sted i 2014 i forbindelse med Apples nye selskabsstruktur i Irland.
Apple indicated that pursuant to Section 5.4 of the 2007 CSA and similar provisions of other CSAs, Apple Inc. retained the sole right and responsibility to control all actions to protect Apple's IP.
Den 27.3.2012 fandt en drøftelse vedrørende ADI's distributionsterritorier sted på bestyrelsesniveau i ASI.
Therefore, all actions with respect to IP protection are initiated, managed and executed form the US (see Apple's letter of 22 April 2016, p. 7).
I referatet af dette møde anføres det, at »it was reported to the [board of directors] Meeting that discussions had been taking place between the Company [ASI] and Apple Distribution International (»ADI«) in respect of the proposed appointment of ADI as a distributor for Europe […] «.
It is not clear in view of this fact why the boards of ASI and AOE have been granting the power of attorney in respect of the protection of the IP, as the two companies would not have any right in this respect under the CSA in the first place.
Dette antyder, at ASI's bestyrelse ikke aktivt var involveret i de drøftelser, den blev orienteret om, men at andre personer deltog i drøftelserne s om repræsentant for ASI.
AOE's board of directors agreed to enter into the 2013 CSA in the meeting on […] August 2014, held by telephone.
I betragtning af at Irland kunne ave haft adgang til oplysningerne om fraværet af driftskapacitet i hovedkontorerne, ville Irland kunne have udvist behørig omhu ved at anmode om oplysninger om bestyrelsernes faktiske aktiviteter i anvendelsesperioden for de anfægtede afgørelser, med henblik på at bekræfte den antagelse, at henførelsen af IP til et sted uden for Irland blev godkendt ved afgørelserne.
The financial years of ASI and AOE run until end September of each year.
Se betragtning 266 og 274.
USD [100-200] million in 2011, USD [10-20] million in 2010 and USD [1000-10000] in 2009, see statutory accounts of ADI for the respective periods.
Se betragtning 54.
Submission of Ireland of 29 January 2016, p. 8-9.
Tillæg 1 til PwC's ad hoc-rapport, s. 8.
According to Ireland the allocation is made on an arm's length basis in accordance with applicable US Transfer Pricing statutes and regulations, see submission of Ireland of 29 January 2016, p. 3.
Tillæg 1 til PwC's ad hoc-rapport, s. 10.
According to the Marketing Service Agreement, the service fee payable by ASI to Apple Inc. under the agreement is in principle equal to [100-150] % of the ‘reasonable costs incurred’ and in some cases to [50-100] % of such costs, see Marketing Service Agreement p. 3.
Tillæg 1 til PwC's ad hoc-rapport, s. 10-11.
Submission of Ireland of 29 January 2016, p. 3.
Disse medarbejderes funktionsgruppe var »Localisation and product testing«.
The Accrued Warranty […] Support is another large balance sheet item […].
Apple anførte, at medarbejderne, selv om de var kategoriseret som R & D, ikke beskæftigede sig med udvikling, administration, udbredelse eller strategisk ledelse af Apple IP, jf. Irlands brev af 29.1.2016, s. 27.
See recital 12.
PwC's ad hoc-rapport s. 13.
See Section 39 of the Finance (No 2) Act 2013 of 18 December 2013, Amendment of Section 23A of Principal Act (company residence).
AOE's irske filial bar også en produktions- og lagerrisiko, jf. PwC's ad hoc-rapport s. 13.
See recital 13.
Se brev fra [Apples skatterådgiver] af 16.1.1991, betragtning 66.
See recital 27.
Dette brev indeholder et appendiks med titlen »Apple Computer Ltd.
See recital 138.
Irish Branch Filing Format Illustrative Figures«, som angiver, at den vigtigste omkostning i filialens resultatopgørelse er »Technology/Marketing Intangibles«.
Performance and profitability is often measured using ratios presented as ‘margins’ or ‘mark-ups’.
Se betragtning 62.
The method agreed in the contested tax rulings is referred to by Ireland as consisting of a ‘mark-up’ on operating costs, whereby the tax base is equal to the agreed percentage.
Se f.eks. Cooke-udtalelsen, betragtning 194.
In its comments on the Opening Decision, Apple refers to a ‘margin’ on operating costs instead of a ‘mark-up’.
Se betragtning 96.
Both terms are used interchangeably in this Decision, unless otherwise specified.
Se betragtning 103 og figur 6, 12,5 angives i regnskaberne som »den almindelige skattesats i Irland«.
The Berry Ratio is defined as the ratio of gross profit to total operating expenses.
Selv om det teoretiske skattetilsvar fra og med 2008 ikke længere blev beregnet ved hjælp af en selskabsskattesats på 12,5, men ved hjælp af en sats på [1-5] %, blev en justering for »indkomst beskattet med lavere satser« efterfølgende fratrukket selskabernes teoretiske skattetilsvar for at komme frem til disse selskabers reelle skattetilsvar i Irland, ligesom i perioderne før 2008.
Reference is made by the tax advisor to paragraphs 2.100-2.102 of the OECD TP Guidelines.
Skattesatsen på [1-5] % forklares i regnskaberne som følger: »The average tax rate for all jurisdictions in which [ASI] operates is approximately [1-5] %«.
In the case of a distributor who sells goods to other related-party distributors, the only value-adding function is the logistics of distributing the goods; the cost of goods is merely passed on to the subsequent purchaser of the product.
Se figur 7.
Essentially, using the Berry Ratio in this way gives the distributor a cost plus return on the distribution costs (the value-adding costs) of the business.
Det fremgår af fodnote 198, at der ikke er givet nogen nærmere forklaring på, hvordan Apple er nået frem til en gennemsnitssats på [1-5] % for ASI.
According to the report, there was no sufficiently reliable database for earlier years that would permit the analysis required under the OECD TP Guidelines.
Det er ikke umiddelbart muligt at afstemme skattesatsen på [1-5] % med et gennemsnit af de skattesatser, der er gældende i jurisdiktioner, hvor ASI driver virksomhed, da ASI kun driver virksomhed i Irland.
Opening decision, paragraph 67.
Se betragtning 281 ff.
Opening decision, paragraph 63.
Se betragtning 112.
See recitals 162 to 164.
Se f.eks. Irlands brev af 29.1.2016, s. 25, Apples brev af 4.5.2015, s. 5, og Apples brev af 18.2.2016, s. 5.
The [Apple's tax advisor] ad hoc report is referred to by Ireland in its submission of 18 February 2016, in which Ireland transmitted to the Commission the PwC ad hoc report.
På samme måde er betalingen til ADI for de distributionstjenester, det leverer til ASI, fastlagt i distributionsaftalen mellem disse to forbundne koncernselskaber, jf. betragtning 134.
According to the letter by Ireland on ‘17 November 2014, Apple forwarded an analysis by [Apple's tax advisor] […].
Se afsnit 2.5.4 i denne afgørelse.
So far as Ireland is aware, the Commission has not at any stage taken issue with that analysis or expressed any disagreement with it.’
Se betragtning 133.
Case C-446/03 Marks & Spencer v Halsey EU:C:2005:763.
Under ét betegnet som »the International Participant« i CSA-aftalen, jf. betragtning 122.
IR 258.
Se betragtning 121.
The report concludes that ‘based on the non-branch functions’ performance of significant people functions through the AOE and ASI Boards acting outside of Ireland relating to the CSA participation, IP development, IP management, new products introductions, pricing, contracting, bearing and funding key business risks, and ownership and funding of significant valuable intangible property, it is appropriate to characterise the AOE and ASI Non-Branch Functions as the entrepreneur and beneficial owner of Apple IP outside of the Americas'.
Se figur 4.
The two steps as described by the PwC ad hoc report are not identical to the two-step approach presented in the OECD Profit Attribution Report, despite the reference made by the tax advisor to the Authorised OECD Approach.
Se betragtning 201.
The functional analysis undertaken does not identify significant people function in the head offices of ASI and AOE or the Irish branches.
Se betragtning 313.
Instead, it refers to senior executives located in the US.
Se betragtning 314.
The full list of 52 companies retained by PwC for the comparison is the following: IRES — S.P.A., ACTIVA DISTRIBUCIO D'ELECTRODOMESTICS, SA, AVESTA, ELECTRODOMESTICS CANDELSA, SA, ELETTROLAZIO S.P.A., B2BIRES S.R.L., M HERMIDA INFORMATICA SA, TEDUIN SA, PROFESSIONNAL COMPUTER ASSOCIES FRANCE, EUROP COMPUTER PERFORMANCE, DACOM S.P.A., COM 2 NETWORKS, ALLNET.ITALIA S.P.A., RECO S.P.A., INFOWORK TECNOLOGY SL, LINEA 2000, COMPONENTES ELECTRICOS MERCALUZ SA, ΕΝΑΡΞΙΣ ΔΥΝΑΜΙΚΑ ΜΕΣΑ Ε.Π.Ε., SIAM S.R.L., COMERCIANTES DE ELECTRODOMESTICOS CORDOBESES SA, EARPRO SA, REMLE, SA, CONFIG, INTERDAS S.P.A., SANGHA FRANCE, SUMELEC NAVARRA SL, APRA S.P.A., COMERCIANTES DE ELECTRODOMESTICOS DE VALENCIA SA, VERE 85 SA, APLICACIONES TECNOLOGICAS SA, DIGIT ACCESS, AMSTESO ELECTRIC LIMITED, OLISYS, TECNOTEL ITALIA S.R.L.
Når en postadresse er anført for ASI og AOE i de forskellige udgaver af CSA-aftalen, er det altid en adresse i Irland.
See Case C-399/08 P Commission v Deutsche Post EU:C:2010:481, paragraph 38 and the case-law cited therein.
I markedsføringsaftalen bestemmes følgende: »all notices, elections, offers, acceptances, and demands permitted or requested to be made under this Agreement shall be made in written (…) to the party, addressed as follows:Apple Inc.1 Infinite LoopCupertino, CA 95014Attention: Legal DepartmentApple Sales InternationalHollyhill Industrial EstateHollyhill Cork, IrelandAttention: Controller«.
See Case C-399/08 P Commission v Deutsche Post EU:C:2010:481, paragraph 39 and the case-law cited therein.
Se markedsføringsaftalen, s. 6.
See Joined Cases C-106/09 P and C-107/09 P Commission v. Government of Gibraltar and United Kingdom EU:C:2011:732, paragraph 72 and the case-law cited therein.
Se betragtning 291.
See Case C-169/08 Presidente del Consiglio dei Ministri EU:C:2009:709, paragraph 58.
Se betragtning 86-89.
See Case 730/79 Phillip Morris EU:C:1980:209, paragraph 11 and Joined Cases T-298/97, T-312/97 etc.
Jf. 2008 Report on the Attribution of Profits to Permanent Establishments, godkendt af OECD-Rådet den 17.7.2008.
Alzetta EU:T:2000:151, paragraph 80.
Se Attribution of Income to Permanent Establishments, Issues in International Taxation No. 5, OECD, Paris, 1994, gengivet i Volume II af løsbladsversionen af OECD Model Tax Convention, s. R(13)-1, godkendt af OECD-Rådet den 26.11.1993.
Case C-172/03 Heiser EU:C:2005:130, paragraph 55 (emphasis added).
Det anføres, at den irske filial ikke udfører markedsføringsaktiviteter, hvilket øjensynligt modsiges af Irland og Apple.
Case C-39/94 SFEI and Others EU:C:1996:285, paragraph 60; Case C-342/96 Spain v Commission EU:C:1999:210, paragraph 41.
Se i denne sammenhæng punkt 3.18 i OECD's TP Guidelines fra 2010: »The choice of the tested party should be consistent with the functional analysis of the transaction.
See Case 173/73 Italy v Commission EU:C:1974:71, paragraph 13.
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis.«
See, for instance, Case C-387/92 Banco Exterior de España EU:C:1994:100.
Irland hævder, at dette følger af anvendelsen af section 25 i TCA 97, hvorefter kun aktiviteter, der finder sted i de irske filialer, skal tages i betragtning.
See Case C-66/02 Italy v Commission EU:C:2005:768, paragraph 78; Case C-222/04 Cassa di Risparmio di Firenze and Others EU:C:2006:8, paragraph 132; Case C-522/13 Ministerio de Defensa and Navantia EU:C:2014:2262, paragraphs 21 to 31.
Se betragtning 94.
See also point 9 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation OJ C 384, 10.12.1998, p. 3.
Ifølge ad hoc-rapporten fra [Apples skatterådgiver] er omsætning ikke en hensigtsmæssig overskudsindikator for distributionsaktiviteter.
See Case C-270/15 P Belgium v Commission EU:C:2016:489, paragraph 49 and Case C-15/14 P Commission v MOL EU:C:2015:362, paragraph 60.
Ifølge denne rapport er omsætning kun relevant, hvis distributionsaktiviteterne er begrænset til logistik, mens ASI varetager vigtige kundesupportfunktioner og yder garanti for alle solgte varer.
See Case T-385/12 Orange v Commission EU:T:2015:117, paragraph 53.
Se »Transactional profits transfer pricing methods«, Comments on a series of draft issues notes, [Apples skatterådgiver], 30.4.2008, hvor Apples skatterådgiver anfører, at »[Apples skatterådgiver] believes that the case can be made for the use of a Berry ratio in some cases in highly integrated groups in which the »selling« is predominantly undertaken at a regional or global level and the sales company's function is largely logistical «.
In its observations on the Opening Decision, Apple argues that the advantage and selectivity conditions for a finding of State aid should be assessed separately, because they relate to two different aspects of the notion of State aid.
Se også »Transactional profits transfer pricing methods«, Comments on a series of draft issues notes, [Apples skatterådgiver], 30.4.2008, hvor Apples skatterådgiver anfører, at »[Apples skatterådgiver] notes the [OECD] Working Party's view that the Berry ratio should only be used to reward sales activities; and that a sales related indicator is more appropriate except in comparable situations when independent parties operating at arm's length would have agreed otherwise«. »OECD Working Party« er betegnelsen for arbejdsgrupper inden for OECD, der er sammensat af medlemslandenes repræsentanter, og som arbejder med specifikke områder, f.eks. interne afregningspriser.
However, in light of the fact that the present decision deals with an individual aid measure and since separating those conditions would lead to unnecessary duplication, the Commission has decided to assess the presence of an advantage alongside the second step of the selectivity analysis.
Åbningsafgørelsen, betragtning 67: »In fact, […] the sales income of ASI increased by 415 over the three years 2009-2012 to USD 63.9 billion.
See C-172/03 Heiser EU:C:2005:130, paragraph 40.
For the same period, the operating costs as reflected by the taxable income […] increased by [15-20] %.«
See Joined Cases C-78/08 to C-80/08 Paint Graphos and Others EU:C:2011:550.
Se betragtning 135.
See Joined Cases C-78/08 to C-80/08 Paint Graphos and Others EU:C:2011:550, paragraph 65.
Se i denne sammenhæng punkt 2.87 i OECD's TP Guidelines fra 2010: »The denominator should be focussed on the relevant indicator(s) of the value of the functions performed by the tested party in the transaction under review, taking account of its assets used and risks assumed.«
See also Joined Cases C-78/08 to C-80/08 Paint Graphos and Others EU:C:2011:550, paragraph 50.
Se f.eks. betragtning 55.
See recital 69.
Jf. f.eks. tabellen om anvendelse af overskudsindikatorer i Transfer Pricing Rules and Compliance Handbook, Marc M. Levey, Steven C. Wrappe, Kerwin Chung, 2006.Return on Assets (ROA)Formula: Operating Profit/Operating AssetsOften Used to Test: ManufacturersOperating MarginFormula: Operating Profit/Net SalesOften Used to Test: DistributorsBerry RatioFormula: Gross Profit/Operating ExpensesOften Used to Test: Low-Function DistributorsNet Cost PlusFormula: Operating Profit/Total CostsOften Used to Test: Service Providers and Contract Manufacturers
See recital 70.
Se punkt 2.101 i OECD's TP Guidelines fra 2010.
See recital 72.
Se betragtning 337.
See recital 73.
Dette princip forklares med henvisning til virksomhedsomstrukturering i punkt 9.10 i OECD's TP Guidelines fra 2010, som anfører: »Business restructurings often result in local operations being converted into low risk operations (e.g. »low risk distributors«, or »low risk contract manufacturers«) and being allocated relatively low (but generally stable) returns on the grounds that the entrepreneurial risks are borne by another party to which the residual profit is allocated. «
See recital 76.
Se i denne sammenhæng punkt 2.87 i OECD's TP Guidelines fra 2010: »Typically, and subject to a review of the facts and circumstances of the case, sales or distribution operating expenses may be an appropriate base for distribution activities, full costs or operating expenses may be an appropriate base for a service or manufacturing activity, and operating assets may be an appropriate base for capital-intensive activities such as certain manufacturing activities or utilities.«
See recital 71.
Se i denne sammenhæng punkt 2.101 i OECD's TP Guidelines fra 2010: »the issues (…) in relation to pass-through costs equally arise in the application of Berry ratios.
This is the case for ASI and AOE, where the profits of the two companies have to be attributed between the branches, tax residents in Ireland and the head offices, which are not tax resident in Ireland, although in the specific case of ASI and AOE no other jurisdiction is involved, as the head offices are not tax resident anywhere.
In order for a Berry ratio to be appropriate to test the remuneration of a controlled transaction (e.g. consisting in the distribution of products), it is necessary that:The value of the functions performed in the controlled transaction (taking account of assets used and risks assumed) is proportional to the operating expenses,The value of the functions performed in the controlled transaction (taking account of assets used and risks assumed) is not materially affected by the value of the products distributed, i.e. it is not proportional to sales, andThe taxpayer does not perform, in the controlled transactions, any other significant function (e.g. manufacturing function) that should be remunerated using another method or financial indicator.«
Observations of Apple on the Opening Decision, paragraph 209.
Se punkt 2.47 i OECD's TP Guidelines fra 2010.
Commission Decision 2009/809/EC of 8 July 2009 on the groepsrentebox scheme which the Netherlands is planning to implement (C 4/07 (ex N 465/06)) (OJ L 288, 4.11.2009, p. 26) (hereinafter ‘Groepsrentebox decision’).
Ifølge AOE's regnskaber ejer AOE beholdninger af både »råvarer« og »igangværende arbejder og færdigvarer«.
See Case C-100/15 P Netherlands Maritime Technology Association v Commission EU:C:2016:254 paragraph 110 and Case C-138/09 Todaro Nunziatina & C. EU:C:2010:291, paragraph 21.
Se i denne sammenhæng punkt 2.93 i OECD's TP Guidelines fra 2010: »In applying a cost-based transactional net margin method, fully loaded costs are often used, including all the direct and indirect costs attributable to the activity or transaction, together with an appropriate allocation in respect of the overheads of the business.
The scheme provided that the positive balance between interest received on group loans and interest paid in the context of intra-group financing transactions was not taxed at the standard corporate tax rate of 25,5 % at the time, but taxed in a ‘group interest box’ at the rate of 5 %.
Se betragtning 167 og 214.
Groepsrentebox decision, recital 107.
Se anmodning om afgørelse af 16.5.2007, som ligger til grund for afgørelsen fra 2007, s. 1.
See recital 251.
Irlands bemærkninger til åbningsafgørelsen, punkt 119.
See letter from Ireland of 4 May 2015, p. 3.
Se betragtning 65.
Observations of Apple on the Opening Decision, paragraphs 137, 210.
Sag C-6/12, P Oy, EU:C:2013:525, præmis 25-28 og den deri nævnte retspraksis.
See, in particular, Section 21(1) TCA 97.
Se Apples bemærkninger til åbningsafgørelsen, punkt 112.
Only in case of other income, namely income in the form of dividends or interest, are resident companies be taxed on their worldwide income, while non-resident companies will — consequently — not be taxed at all.
Se betragtning 170.
Case C-311/97 Royal Bank of Scotland EU:C:1999:2664, paragraph 29.
Irlands bemærkninger til åbningsafgørelsen, punkt 121 ff.
Case C-253/03 CLT-UFA EU:C:2006:129, paragraph 29.
Apples bemærkninger til åbningsafgørelsen, punkt 115 ff.
See, for instance, letter from Ireland of 17 July 2015, paragraphs 32 and 33.
Irlands bemærkninger til åbningsafgørelsen, punkt 127.
See, in this regard, Case C-253/03 CLT-UFA EU:C:2006:129, paragraph 33: ‘[…] it is necessary to apply a tax rate to the profits made by a branch which is equivalent to the overall tax rate which would have been applicable in the same circumstances to the distribution of the profits of a subsidiary to its parent company.’
Se ad hoc-rapporten fra [Apples skatterådgiver], s. 13: »geographic markets involved, contractual terms, product range and product volumes with respect to the third-party distributors are materially different when compared to those relevant to ASI Irish Branch's activities«.
See also Joined Cases C-78/08 to C-80/08 Paint Graphos and Others EU:C:2011:550, paragraph 50.
Garantirisikoen stiger med prisen på de bagvedliggende varer, og mærkevarer af høj kvalitet indebærer derfor en høj garantirisiko på grund af deres relativt høje pris, herunder komponentomkostninger.
Letter from Ireland of 9 July 2013, Annex 1, p. 9.
Bureau Van Dijk-databasen, som PwC har anvendt, angiver for selskaberne TECNOTEL ITALIA S.P.A. og MIELCO SPA, at disse selskaber er under afvikling, og at selskabet MEMTEC IBERICA SL ifølge offentlige kilder også er under afvikling.
Observations of Ireland on the Opening Decision, paragraph 21.
Se betragtning 326.
Apple's comments on the Opening Decision, paragraphs 154 and 155: ‘Section 25 TCA requires the attribution of profits to the branch.’
Omsætning eller (eller driftsindtægter) anvendes i databasesøgningen.
See Joined Cases C-182/03 and C-217/03, Belgium and Forum 187 ASBL v. Commission, EU:C:2006:416, paragraph 81; Joined Cases C-106/09 P and C-107/09 P Commission v Government of Gibraltar and United Kingdom, EU:C:2011:732; Case C-417/10 3M Italia EU:C:2012:184, paragraph 25, and Order in Case C-529/10 Safilo EU:C:2012:188, paragraph 18; See also Case T-538/11 Belgium v. Commission EU:T:2015:188, paragraph 66.