natgillin/translations-raw huggingface dataset:
Logistikfunktionens aktiviteter omfatter administration af udgående fragt af Apple-produkter til kanalkunder, onlineforretningers kunder og nærtstående parter.
Both Ireland and Apple claim that the Commission has infringed their right to be heard, since the focus of the Commission's investigation had allegedly changed since the adoption of the Opening Decision, as evidenced by the letter of 17 April 2015, and they were allegedly not afforded the opportunity to properly make their views known on the position expressed by the Commission in that letter.
Nogle logistikaktiviteter varetages af nærtstående parter i henhold til serviceaftaler med ASI's irske filial.
As a consequence, Ireland and Apple argue that the Commission should have extended the Opening Decision or adopted a new decision opening the formal investigation procedure, setting out the allegedly new focus of the investigation.
Ifølge ad hoc-rapporten fra [Apples skatterådgiver] repræsenterer de produkter, der produceres af AOE's irske filial, kun en lille procentdel af Apples samlede omsætning i EMEIA-regionen.
The Commission considers that the procedural rights of Ireland and Apple have been fully respected in this case.
Denne funktion planlægger produktionsmedarbejdernes aktiviteter og procesflow, så ressourcer udnyttes jævnt og effektivt, og det forventede output opnås.
The Commission notes, first and foremost, that the scope of the Commission's State aid investigation has remained the same between the Opening Decision and the adoption of this Decision.
Process engineering vedrører drift, kontrol og optimering af de processer, der indgår i produktionsaktiviteterne.
Both Decisions concern the same measures (the 1991 and 2007 tax rulings issued by Irish Revenue), the same beneficiaries (ASI, AOE and the Apple Group) and the same State aid concerns (whether the profit allocation methods endorsed by those rulings result in an appropriate allocation of profits to ASI's and AOE's Irish branches or confer a selective advantage upon those companies in that it allows them to determine their taxable profit in a manner that departs from an arm's length outcome).
Teamet fastsætter og forbedrer effektive processer for nuværende og nye produkter.
In the Opening Decision, the Commission expressed its initial doubts on the compliance of the profit allocation methods endorsed by the contested tax rulings with the State aid rules, in particular the arm's length principle as flowing from Article 107(1) of the Treaty.
Aktiviteterne omfatter alle de processer, der er nødvendige for at omdanne de forskellige komponenter til færdige varer i overensstemmelse med de standarder, der er fastsat af Apple Inc. i USA.
The purpose of an in-depth investigation phase following an Opening Decision is to bring additional elements of fact and law to the Commission's attention.
Kvalitetssikrings- og kvalitetskontrolfunktionen omfatter alle de aktiviteter, som AOE's irske filial udfører for at undersøge kvaliteten af alle de faktorer, der indgår i produktionen.
Those elements can further develop or address the Commission's initial doubts as set out in an opening decision.
Dette vedrører produkter, som er returneret til Apple af forskellige grunde.
Accordingly, at the end of that procedure, the Commission's analysis may have changed, which implies that the final decision may differ somewhat from the opening decision, without those differences affecting the legality of the final decision [356].
Inden et renoveret Apple-produkt sælges igen, sikrer AOE's irske filial, at det underkastes en renoveringsproces for at sikre, at det opfylder Apples kvalitetsstandarder.
It is as a consequence of the extensive written submissions that were provided by Ireland and Apple on the State aid concerns raised by the Commission in the Opening Decision that the Commission's analysis further developed in this case.
En af lokaliseringsteamets hovedopgaver var at tilpasse produkter og tjenester til forskellige sprog, regionale forhold og tekniske krav på de lokale markeder.
In response to a request by Ireland to further clarify its State aid assessment in light of those elements and in light of the allegation made by Ireland that the Commission's assessment appeared to be based on a misapprehension by the Commission as to the applicable national law, the Commission's services sent the letter of 17 April 2015 to Ireland in the interest of transparency, which the latter transmitted to Apple.
Fast driftssted henviser til skattepligt i en jurisdiktion.
However, since the adoption of the Opening Decision the subject matter of the Commission's State aid investigation has never changed (the profit allocation methods endorsed by the contested tax rulings), nor has its principal doubts as to the compliance of the contested measures with the State aid rules (whether those methods produced a taxable profit for ASI and AOE that complies with the arm's length principle).
Irlands brev af 15.4.2015, tillæg, s. 19.
In any event, since the letter of 17 April 2015, Ireland has been given ample opportunity to make its views known to the Commission on the position expressed in that letter and it has effectively made use of that opportunity on multiple occasions, both in writing and orally [357].
PwC's ad hoc-rapport, tillæg 1, Apple Sales International (ASI) Branch, s. 11.
As regards Apple, the Commission recalls that, as an interested party, it only has the right to submit observations in response to the Opening Decision.
Apples brev af 22.4.2016, s. 12, og tabel 10.
Nevertheless, Apple was given and has effectively made use of the opportunity to submit its observations to the Commission on numerous occasions, both in writing and orally, since the letter of 17 April 2015 was transmitted to it [358].
I afgørelsen fra 1991 henvises der til »driftsomkostninger« ( »operating costs«) for ASI og »driftsudgifter« ( »operating expense«) for AOE, selv om de to udtryk omfatter de samme poster.
Consequently, the Commission considers that Ireland's and Apple's procedural rights have been respected in this case.
Se fax af 24. januar 1991 fra [Apples skatterådgiver] vedrørende skattemæssige afskrivninger.
RECOVERY
Fodnote tilføjet: Punt var den irske valuta, da afgørelsen blev udstedt.
THE RECOVERY OBLIGATION
Fodnote tilføjet: Værdiforringelse på grund af slid henviser til afskrivning af materialevarer.
Article 16(1) of Regulation (EU) 2015/1589 establishes an obligation on the Commission to order recovery of unlawful and incompatible aid.
Schedule C-indkomst vedrører overskud af offentligt udbytte, der skal betales i Irland (section 17 i TCA 97).
That provision also provides that the Member State concerned must take all necessary measures to recover unlawful aid that is found to be incompatible with the internal market.
Schedule D-indkomst er opdelt i fem cases: i) overskud af virksomhed (trading profits), ii) overskud ved udøvelse af andre liberale erhverv, iii) ubeskattede renteindtægter og indtægter i udlandet, iv) andre former for indkomst eller overskud, som ellers ikke er skattepligtige, v) renteindtægter fra ejendom i Irland (section 18 i TCA 97).
Article 16(2) of Regulation (EU) 2015/1589 establishes that the aid is to be recovered, including interest from the date on which the unlawful aid was at the disposal of the beneficiary until the date of its effective recovery.
Schedule E vedrørende indkomst fra offentlige embeder, arbejde, livrenter og pension (section 19 i TCA 97), og schedule F vedrører udbytte fra irske selskaber (section 20 i TCA 97).
Commission Regulation (EC) No 794/2004 [359] sets out the methods to be used for the calculation of recovery interest.
Eksempler på sådanne specifikke undtagelser er overskud i et ikkehjemmehørende selskab, som ikke kan tilregnes en filial (jf. section 25 i TCA 97), eller de fleste udlodninger modtaget fra andre selskaber med hjemsted i Irland (jf. section 129 i TCA 97).
Finally, Article 16(3) of Regulation (EU) 2015/1589 states, that ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow the immediate and effective execution of the Commission's decision’.
Section 76A i TCA 97.
NEW AID
I henhold til section 81(2) i TCA 97 er udgifter f.eks. generelt fradragsberettigede, hvis de ikke har karakter af anlægsaktiver og alene afholdes til erhvervsmæssige formål.
According to Article 1(c) of Regulation (EU) 2015/1589 ‘‘new aid’ means all aid, that is to say, aid schemes and individual aid, which is not existing aid, including alterations to existing aid’.
Section 307 og 308 i TCA 97.
In accordance with Article 17 of Regulation (EU) 2015/1589, the power of the Commission to recover aid is subject to a limitation period of 10 years.
Section 27(1) og (2) i TCA 97.
The limitation period begins on the day on which the unlawful aid is awarded to the beneficiary either as individual aid or as aid under an aid scheme.
Section 18, paragraph 1 og 2(a) i TCA 1997 sammenholdt med section 21(1) i TCA 97.
Any action taken by the Commission or by a Member State, acting at the request of the Commission, with regard to the unlawful aid interrupts the limitation period.
I section 3(1) beskrives »virksomhed« (trade) som »enhver form for erhverv, produktion, aktivitet eller anliggende, der har karakter af virksomhed«.
Each interruption starts time running afresh.
Guidance on revenue opinions on classification of activities as trading, s. 3.
The 1991 tax ruling was issued more than 10 years ago.
Jf. section 129 i TCA 97.
In the present case, the limitation period laid down by Article 17 of Regulation (EU) 2015/1589 was interrupted on 12 June 2013, the date on which the Commission sent a letter to Ireland requesting that it provide the Commission with information on its tax ruling practice and, in particular, information on any rulings granted by Ireland in favour of AOI, ASI and AOE.
Notes for Guidance — Taxes Consolidation Act 1997 — Finance Act 2014 Edition — Part 2, s. 24.
This means that any aid granted under the 1991 tax ruling before 12 June 2003 must be deemed to be ‘existing’ aid within the meaning of Article 1(b)(iv) of Regulation (EU) 2015/1589.
Et ikkehjemmehørende selskab, som ikke driver virksomhed gennem en filial eller et kontor i Irland, er indkomstskattepligtigt af indkomst optjent i Irland.
By contrast, any aid granted after that date, either under the 1991 tax ruling or under the 2007 tax ruling, constitutes ‘new’ aid within the meaning of Article 1(c) of Regulation (EU) 2015/1589.
Hvis et ikkehjemmehørende selskab har en filial eller et kontor i Irland, skal det betale indkomstskat og ikke selskabsskat af indkomst, der ikke kan henføres til filialen eller kontoret.
Ireland argues that any aid granted in this case could only be existing aid, since it arises from Irish Revenue's failure to apply the arm's length principle, which was not applicable in Ireland when it joined the Union on 1 January 1973, and has not been applicable at any time since.
Kapitalgevinstskat opkræves ligeledes af skattepligtige gevinster, der optjenes af et ikkehjemmehørende selskab, hvis det ikke har en filial eller et kontor i Irland, eller, såfremt det har en filial eller et kontor i Irland, hvis gevinsterne ikke kan henføres til filialen eller kontoret.
According to Ireland, Section 25 TCA 97 merely replicates Section 201 of the Income Tax Act 1967, which was in force at the time Ireland acceded to the Union, and neither provision refers to the arm's length principle or the OECD framework.
Irland har været medlem af OECD siden 17.8.1961.
Thus, given that the legal basis for profit allocation to an Irish branch has not substantially changed since Ireland acceded to the Union, the measure, if it amounts to State aid, constitutes existing aid within the meaning of Article 1(b) of Regulation (EU) 2015/1589 [361].
Skattemyndigheder og lovgivere er opmærksomme på dette problem, og skattelovgivningen gør det generelt muligt for skattemyndighederne at korrigere integrerede selskabers selvangivelser, hvor der ukorrekt er anvendt interne afregningspriser, ved at erstatte dem med priser, der svarer til en pålidelig fastsættelse af dem, der aftales mellem uafhængige selskaber, som har forhandlet under lignende omstændigheder på armslængdeafstand.
That argument cannot be accepted, since the aid granted in this case is individual aid granted to ASI, AOE and the Apple group in the form of the contested tax rulings, which endorse profit allocation methods that grant ASI and AOE a reduction of their taxable base for Irish corporation tax purposes, and not, as Ireland seems to claim, an aid scheme based on Section 25 TCA 97 and Section 201 of the Income Tax Act 1967.
Jf. 2010 Report on the Attribution of Profits to Permanent Establishments, godkendt af OECD-Rådet den 22.7.2010.
Put differently, the aid measure granting the aid is the contested tax rulings as applied by ASI and AOE on a yearly basis to determine those companies' taxable profit for Irish corporation tax purposes and, on the basis of that determination, their yearly corporation tax liability.
2010 OECD Profit Attribution Report, point 14 section B-3 (i), s. 14.
In other words, the aid granted by those rulings is granted annually, at the moment when the corporation tax has to be paid by ASI and AOE and those companies rely on the profit allocation methods endorsed by those rulings to calculate the amount of tax due.
Punkt 1.42 i OECD's TP Guidelines fra 2010 fastslår følgende: »In transactions between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed).
The aid granted to ASI, AOE and the Apple group by way of the contested tax rulings therefore constitutes new aid, granted annually [362].
Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, a functional analysis is necessary.
LEGAL CERTAINTY AND LEGITIMATE EXPECTATIONS
This functional analysis seeks to identify and compare the economically significant activities and responsibilities undertaken, assets used and risks assumed by the parties to the transactions.« Se punkt 1.20 i TP Guidelines fra 1995: »In dealings between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed) Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, comparison of the functions taken on by the parties is necessary.
Article 16(1) of Regulation (EU) 2015/1589 provides that the Commission must not require recovery of the aid if this would be contrary to a general principle of law.
This comparison is based on a functional analysis, which seeks to identify and to compare the economically significant activities and responsibilities undertaken or to be undertaken by the independent and associated enterprises.« (Fremhævelse tilføjet).
Both Ireland and Apple raise the argument that by opening the formal investigation procedure and calling into doubt, 22 years later, the State aid compliance of the two tax rulings, the Commission has violated the principle of legal certainty.
2010 OECD Profit Attribution Report, point 15 section B-3 (i), s. 14.
According to Ireland, State aid rules must be predictable and the Commission is not entitled to develop Union law by extending the boundaries of those rules in a novel way or by reference to international developments like the OECD framework [363].
2010 OECD Profit Attribution Report, point 13 section B-3 (i), s. 14.
By applying the arm's length principle and the OECD framework, in particular the OECD guidance of 2010, the Commission is retrospectively imposing an external reference framework that was not part of Irish domestic law at the time [364].
2010 OECD Profit Attribution Report, point 17 section B-3 (i), s. 14.
Finally, Ireland argues that the Commission's retroactive application of today's principles means that Ireland is being held to a standard that it (and Apple) could not have anticipated when the rulings were issued [365].
Med hensyn til immaterielle markedsføringsaktiver anføres det i punkt 97, D-2(iii)(c)(3)A(iii), i OECD's Profit Attribution Report fra 2010, at »the fundamental principles as regards marketing intangibles are the same as for trade intangibles«.
According to the case-law, the fundamental principle of legal certainty has the effect of preventing the Commission from indefinitely delaying the exercise of its powers [366].
I punkt 2.3 i OECD's TP Guidelines fra 2010 hedder det: »As a result, where, taking account of the criteria described at paragraph 2.2, a traditional transaction method and a transactional profit method can be applied in an equally reliable manner, the traditional transaction method is preferable to the transactional profit method.« I punkt 3.49 i OECD's TP Guidelines fra 1995 hedder det: »Traditional transaction methods are to be preferred over transactional profit methods as a means of establishing whether a transfer price is at arm's length, i.e. whether there is a special condition affecting the level of profits between associated enterprises.
However, for the principle of legal certainty to apply, there has to have been a prolonged lack of action on the part of the Commission from the moment that it became aware of the aid and a situation of uncertainty.
To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.«
A long lapse of time as such is insufficient to claim legal certainty and a delay can be imputed to the Commission only from the time when it learnt of the existence of the aid.
Jf. afsnit 4 i åbningsafgørelsen.
In this case, since the contested tax rulings were never notified to the Commission by Ireland, nor otherwise publicly available, the Commission could only have learnt of the existence of those rulings when their existence was publicly disclosed, which happened for the first time during hearings of the US Senate.
Note: Omfatter i 2006 udbytte på 1250 mio. USD fra ASI til AOE og fra AOE til AOI; i 2010, 2011, 2012, 2013 og 2014 beløb indtægter fra koncernselskaber sig til henholdsvis 6575 mio. USD, 6253 mio. USD, [14500-15000] mio. USD, [5000-5500] mio. USD og [1500-2000] mio. USD.
Those hearings took place on 21 May 2013, following which the Commission sent a request for information to Ireland on 12 June 2013.
Omsætningstallene for 2008 er tilpasset fra en omsætning på 116696 USD og en egenpris på (19587 USD) til en omsætning på 411802 USD og en egenpris på (314693 USD).
The Commission can therefore not be accused of having infringed the principle of legal certainty due to prolonged lack of action since, from the moment that the Commission could have become aware of the rulings (21 May 2013), it took action within less than a month (12 June 2013).
Jf. Kommissionens brev af 11.11.2015, betragtning 27.
As regards Ireland's argument that the principle of legal certainty has been breached because the Commission is acting against its decisional practice that the only valid reference point is the national tax system, the Commission recalls that the reference system against which it assesses the existence of a selective advantage in this case is the ordinary rules of taxation of corporate profit in Ireland.
Den skat, som ASI skulle betale til de irske skattemyndigheder, var fastsat i euro og beløb sig til omkring 4,8 mio. EUR i 2009, 4,8 mio. EUR i 2010, 7,3 mio. EUR i 2011, [1-10] mio. EUR i 2012, [0,7-0,8] mio. EUR i 2013 og [0,9-1] mio. EUR i 2014 (jf. brev fra Apple af 22.4.2016, s. 8-9).
It further recalls that, while the Member States enjoy fiscal autonomy in the field of direct taxation, any fiscal measure a Member State adopts must comply with the Union State aid rules, which bind the Member States and enjoy primacy over their domestic legislation [367].
Svarende til ca. […] og […] for henholdsvis 2013 og 2014, jf. brev fra Apple af 22.4.2016, s. 10.
In that regard, the Commission recalls that Article 107(1) of the Treaty, as interpreted by the Court of Justice, [368] prohibits a fiscal measure which allows an integrated company to determine its taxable profit in a manner that does not reflect a profit which would arise in conditions of free competition, that is to say on the basis of prices negotiated by independent undertakings negotiating under comparable circumstances at arm's length.
ASI's italienske selskabsskat beløb sig følgelig til ca. [20-30] mio. EUR i 2009, [40-50] mio. EUR i 2010, [50-60] mio. EUR i 2011 og [30-40] mio. EUR i 2012, jf. brev fra Apple af 22.4.2016, s. 10.
In adopting this Decision, the Commission is applying Article 107(1) of the Treaty to the contested tax rulings, which the Commission has found to produce an outcome that deviates from the ordinary rules of taxation of corporate profit in Ireland in that they allow ASI and AOE to determine their taxable profit in a manner that does not reflect an arm's length profit.
Disse beløb er imidlertid ikke medregnet i ASI's regnskaber i Tabel 1, da regnskaberne blev udstedt inden de italienske skattemyndigheders vurdering.
As regards Ireland's argument that the Commission is imposing international standards and applying guidance from 2010 to rulings issued before that date, the Commission recalls that its conclusion in this Decision is based on an infringement of Article 107(1) of the Treaty, which has been a part of Ireland's legal order since 1973, and not the OECD framework.
Dette indtægtselement udgør [20-30000] USD for AOE for perioden 2003-2013, jf. brev fra Irland af 15.4.2015, s. 4.
It also referred to the France Télécom decision [369] in its observations when arguing that the amount of the aid granted by the contested tax rulings would be difficult to quantify in this case [370].
Med hensyn til ASI udgør den irske filials renteindtægter af ejendom [70-80] mio. USD for perioden 2003-2013, jf. brev fra Irland af 15.4.2015, s. 2, og bemærkninger fra Irland til åbningsafgørelsen af 5.9.2014, mappe 3.
However, a Member State whose authorities have granted aid in breach of Article 108(3) of the Treaty may not plead the legitimate expectations of a recipient to justify a failure to comply with the obligation to take the steps necessary to implement a Commission decision instructing it to recover the aid.
De respektive beløb for 2014 var ifølge Irland endnu ikke blevet fastslået på datoen for det irske brev (15.4.2015).
If it were allowed to do so, Articles 107 and 108 of the Treaty would be deprived of all practical force, since national authorities would be able to rely on their own unlawful conduct to render decisions taken by the Commission under those provisions of the Treaty ineffective [371].
Irlands brev af 15.4.2015, s. 3.
Thus, it is not for the Member State concerned, but for the recipient undertaking, to invoke the existence of exceptional circumstances on the basis of which it had entertained legitimate expectations, leading it to decline to repay the unlawful aid [372].
Der er konstateret mindre forskelle mellem den skat, der er anmeldt i regnskaberne (tabel 1 og tabel 2), og i selskabernes selvangivelser.
Since Apple did not invoke that principle in any of its observations submitted to the Commission, Ireland's reliance on legitimate expectations is for that reason alone unfounded.
Dette kan skyldes valutaudsving eller forskelle i rapporteringsperioder.
In any event, where aid is implemented without prior notification to the Commission, the recipient of the aid cannot, in the absence of special circumstances, have a legitimate expectation that the aid is lawful [373].
Se oversigten over referater af bestyrelsesmøder under Tim Cooks formandskab fremlagt af Apple for Permanent Subcommittee on Investigations of the US Senate under høringen vedrørende Apple, APL-PSI-000342/000343.
Neither Ireland, nor the Joint Statement demonstrate that the Commission has ever given a precise assurance that the contested tax rulings complied with the State aid rules, or that Article 107(1) of the Treaty does not apply to tax rulings or any similar fiscal measure that endorses a method that allows an integrated company to determine its taxable profit.