natgillin/translations-raw huggingface dataset:
ethyl-1,2-benzisothiazol-3(2H)-on (EF-nr.: foreligger ikke, CAS-nr.: 2527-66-4) godkendes ikke som aktivstof til anvendelse i biocidholdige produkter af produkttype 13.
ethyl-1,2-benzisothiazol-3(2H)-one (EC No: n.a., CAS No 2527-66-4) is not approved as an active substance for use in biocidal products of product-type 13.
Udfærdiget i Bruxelles, den 14. juli 2017.
Done at Brussels, 14 July 2017.
Kommissionens afgørelse (EU) 2017/1283
Commission Decision (EU) 2017/1283
om statsstøtte SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) ydet af Irland til fordel for Apple
on State aid SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple
(meddelt under nummer C(2016) 5605)
(notified under document C(2017) 5605)
under henvisning til traktaten om Den Europæiske Unions funktionsmåde og navnlig artikel 108, stk. 2, første afsnit,
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,
Irland oplyste i brevet, at de irske skattemyndigheder (»Irish Revenue«) i ni tilfælde havde truffet afgørelser vedrørende selskaber, som ikke var hjemmehørende i Irland, om fordelingen af deres overskud til deres irske filial.
The Commission also requested an illustrative list (at least five examples) of Irish resident companies or permanent establishments of foreign companies which benefitted from tax rulings for similar activities in Ireland.
Disse sager omfattede følgende ni selskaber: selskabet [A] [3], selskabet [B], selskabet [C1], selskabet [D], selskabet [E], selskabet [F], selskabet [G1], selskabet [G2] og selskabet [G3].
By letter of 9 July 2013, Ireland submitted the requested information to the Commission.
Ved brev af 26. august 2013 anmodede Kommissionen om de afgørelser, som Irish Revenue havde truffet vedrørende disse ni selskaber.
Ireland indicated in its letter that the Irish tax administration (hereinafter: ‘Irish Revenue’) had issued rulings to non-resident companies in relation to the allocation of profits to their Irish branch in nine cases.
Kommissionen anmodede videre om alle afgørelser, som Irish Revenue havde truffet i 2010, 2011 og 2012.
Those cases included the following nine companies: Company [A] [3], Company [B], Company [C1], Company [D], Company [E], Company [F], Company [G1], Company [G2] and Company [G3].
Den 25. september 2013 indgav Irland de afgørelser, der var truffet vedrørende de ni selskaber, og de afgørelser, der var truffet i 2010, 2011 og 2012.
By letter of 26 August 2013, the Commission requested the rulings issued by Irish revenue to those nine companies.
Sidstnævnte omfattede et mindre antal forhåndsaftaler om interne afregningspriser, herunder bilaterale forhåndsaftaler om interne afregningspriser.
It also requested all rulings issued in years 2010, 2011 and 2012 by Irish Revenue.
Ved brev af 21. oktober 2013 anmodede Kommissionen om de afgørelser, som Irish Revenue havde truffet i 1991 og 2007 til fordel for ASI og AOE, og alle væsentlige elementer, der lå til grund for anmodningerne til Irish Revenue om disse afgørelser, navnlig de tilgrundliggende rapporter fra selskabernes skatterådgiver.
On 25 September 2013, Ireland provided the rulings issued to the nine companies, as well as the rulings issued in years 2010, 2011 and 2012, the latter of which contained a small number of advanced pricing agreements (hereinafter: ‘APAs’), including bilateral APAs.
Den 6. marts 2014 indgav Irland yderligere afgørelser om overskudsfordeling vedrørende selskaber, hvis anmodninger blev behandlet af Irish Revenues »afdeling for store sager«.
By letter of 21 October 2013, the Commission requested Ireland to provide the rulings issued by Irish Revenue in 1991 and 2007 in favour of ASI and AOE and all essential elements supporting the requests to Irish Revenue to obtain those rulings, in particular, underlying reports of the companies' tax advisor.
Irland oplyste yderligere, at oplysninger vedrørende selskabet [K] var anført i et tidligere svar.
By letter of 24 January 2014, the Commission requested an explanation of the rulings provided by Ireland on 25 September 2013.
Ved brev af 7. marts 2014 oplyste Kommissionen Irland, at den var i gang med at undersøge, om de skatteafgørelser, som Irish Revenue traf i 1991 og 2007 til fordel for ASI og AOE, udgør ny støtte, og den opfordrede de irske myndigheder til at indgive bemærkninger om foreneligheden af en sådan støtte.
The Commission also requested Ireland to provide all rulings on profit allocation issued since 2004 and all rulings issued prior to that date and still in force, as well as all essential elements supporting those rulings.
Efter at have gjort opmærksom på, at Kommissionen allerede ved brev af 21. oktober 2013 havde anmodet om alle væsentlige elementer, der lå til grund for disse afgørelser, opfordrede Kommissionen Irland til at fremlægge eventuelle yderligere oplysninger vedrørende de skatteordninger, som godkendes i disse afgørelser, og selvangivelserne for Apple-koncernselskaberne i Irland.
On 6 March 2014, Ireland provided additional rulings on profit allocation in relation to companies whose requests were dealt with by Irish Revenue's ‘Large Cases Division’.
Den 25. marts 2014 indgav Irland ASI's og AOE's selvangivelser for 2004-2010.
Ireland provided the rulings, a copy of the correspondence received by Ireland from the company or its tax advisor setting out the basis for the ruling request, and a copy of the reply by Irish Revenue.
Ved brev af 1. maj og 28. maj 2014 udtrykte de irske myndigheder bekymring for, at drøftelser mellem Kommissionen og Organisationen for Økonomisk Samarbejde og Udvikling (»OECD«) kan have ført til videregivelse af fortrolige oplysninger om skatteydere.
That information was provided for ten companies: Company [H], Company [I], Company [C2], Company [J], Company [K], Company [D], Company [L], Company [M], Company [N] and Company [O] [4].
Ved brev af 6. juni 2014 reagerede Kommissionen på disse bekymringer ved at forklare, at drøftelserne mellem Kommissionen og OECD var af generel karakter, og at fortrolige oplysninger om skatteydere ikke var blevet videregivet til OECD.
Ireland further indicated that information in relation to Company [K] had been included in a previous reply.
Den 11. juni 2014 vedtog Kommissionen i henhold til artikel 108, stk. 2, i TEUF sin afgørelse om at indlede den formelle undersøgelsesprocedure i forbindelse med de skatteafgørelser fra 1991 og 2007, som Irish Revenue havde truffet til fordel for ASI og AOE, med den begrundelse, at disse afgørelser kunne udgøre statsstøtte som omhandlet i artikel 107, stk. 1, i TEUF, (»åbningsafgørelsen«).
By letter of 7 March 2014, the Commission informed Ireland that it was investigating whether the tax rulings issued by Irish Revenue in 1991 and 2007 in favour of ASI and AOE constitute new aid and it invited the Irish authorities to comment on the compatibility of such aid.
Ved brev af 5. september 2014 fremsatte Irland sine bemærkninger til åbningsafgørelsen.
Noting that the Commission had already requested, by letter of 21 October 2013, all essential elements supporting those rulings, the Commission invited Ireland to provide any additional information related to the tax arrangements endorsed by those rulings, as well as the tax returns of Apple Group companies in Ireland.
Den 17. oktober 2014 blev åbningsafgørelsen offentliggjort i Den Europæiske Unions Tidende [5], og interesserede parter blev opfordret til at fremsætte deres bemærkninger til Kommissionens undersøgelse.
On 25 March 2014, Ireland submitted the tax returns of ASI and AOE for the years 2004 to 2010.
Ved brev af 17. november 2014 modtog Kommissionen bemærkninger fra Apple.
By letters of 1 and 28 May 2014, the Irish authorities raised concerns that discussions between the Commission and the Organisation for Economic Cooperation and Development (hereinafter: the ‘OECD’) may have led to the disclosure of confidential taxpayer information.
Disse bemærkninger var ledsaget af en ad hoc-rapport om overskudsfordeling udarbejdet af selskabets skatterådgiver [Apples skatterådgiver] (»ad hoc-rapporten fra [Apples skatterådgiver]«).
By letter of 6 June 2014, the Commission responded to those concerns by explaining that the discussions between the Commission and the OECD were of a general nature and that no confidential taxpayer information had been disclosed to the OECD.
Bemærkninger blev også indgivet af Ibec [6] og Oxfam, og et fælles brev blev indgivet af en række brancheorganisationer [7].
On 11 June 2014, the Commission adopted, in accordance with Article 108(2) of the Treaty, its decision to open the formal investigation procedure into the 1991 and 2007 tax rulings issued by Irish Revenue in favour of ASI and AOE on the grounds that those rulings could constitute State aid within the meaning of Article 107(1) of the Treaty (hereinafter: the ‘Opening Decision’).
Den 9. januar 2015 blev der afholdt et møde mellem Kommissionens tjenestegrene og repræsentanter for Apple, hvor Apple forklarede selskabets nye struktur i Irland for Kommissionen.
By letter of 5 September 2014, Ireland submitted its comments on the Opening Decision.
Ved e-mail af 19. januar 2015 indgav Apple et sammendrag af de centrale elementer i Apples […] omstrukturering i Irland til Kommissionen som en opfølgning på mødet den 9. januar 2015.
On 17 October 2014, the Opening Decision was published in the Official Journal [5], whereby interested parties were invited to submit their comments on the Commission's investigation.
Den 30. januar 2015 og 11. marts 2015 indgav Irland sine bemærkninger til de tredjepartsbemærkninger, som Kommissionen modtog som reaktion på åbningsafgørelsen.
By letter of 17 November 2014, the Commission received comments from Apple.
Ved brev af 4. februar 2015 anmodede Kommissionen om Irlands syn på Apples nye selskabsstruktur i Irland og om al skriftlig korrespondance mellem Irish Revenue og Apple vedrørende denne nye selskabsstruktur.
Attached to those comments was an ad hoc profit allocation report prepared by its tax advisor [Apple's tax advisor] (hereinafter: ‘the [Apple's tax advisor] ad hoc report’).
Irland besvarede denne anmodning med brev af 25. februar 2015 og fremlagde den ønskede skriftlige korrespondance og notater fra et telefonmøde afholdt den 11. december 2014 mellem Irish Revenue og Apple.
Comments were also submitted by Ibec [6] and Oxfam and a joint letter was submitted by several trade organisations [7].
Irland anmodede desuden Kommissionen om at uddybe visse aspekter af dens undersøgelse af skatteafgørelserne fra 1991 og 2007, som ifølge Irland tilsyneladende var baseret på en misforståelse fra Kommissionens side for så vidt angår den gældende nationale lovgivning.
On 9 January 2015, a meeting took place between the Commission's services and representatives of Apple, during which Apple explained its new corporate structure in Ireland to the Commission.
Ved brev af 5. marts 2015 fremsendte Kommissionen en anmodning om oplysninger til Irland, som vedrørte oplysninger om renteindtægter bogført i ASI's og AOE's regnskaber og fordelingen af disse indtægter mellem ASI og AOE.
By email of 19 January 2015, Apple submitted a summary of the key elements of Apple's […] restructuring in Ireland to the Commission as a follow-up to the meeting of 9 January 2015.
Kommissionen anmodede desuden om oplysninger om administrationen af de licenser til intellektuel ejendom, som ASI og AOE var i besiddelse af med henblik på indkøb, produktion, salg og distribution af Apple-produkter uden for Amerika (»Apple IP-licenser«), og oplysninger om, hvorvidt medarbejdere i Apple-koncernen var involveret i denne administration.
On 30 January 2015 and 11 March 2015, Ireland submitted its observations on the third party comments received by the Commission in response to the Opening Decision.
Irland svarede ved brev af 15. april 2015 med alle de ønskede oplysninger, herunder et bilag indgivet af Apple.
By letter of 4 February 2015, the Commission requested Ireland's views on Apple's new corporate structure in Ireland, as well as all written exchanges between Irish Revenue and Apple regarding that new corporate structure.
I et andet brev afsendt den samme dag accepterede Irland at mødes med Kommissionen.
Ireland replied to that request by letter of 25 February 2015 and provided the requested written exchanges and notes of a conference call of 11 December 2014 between Irish Revenue and Apple.
Den 17. april 2015 sendte Kommissionen et brev til Irland som svar på sidstnævntes anmodning af 25. februar 2015 om uddybning af visse aspekter af Kommissionens undersøgelse af afgørelserne fra 1991 og 2007 (»Kommissionens brev af 17. april 2015«).
In addition, Ireland asked the Commission to further clarify some aspects of its investigation into the 1991 and 2007 tax rulings which, according to Ireland, seemed to be based on a misapprehension by the Commission as to the applicable national law.
Kommissionen anmodede Irland om at videresende en kopi af dette brev til Apple.
By letter of 5 March 2015, the Commission sent a request for information to Ireland which related to information on the interest income reported in ASI's and AOE's financial accounts and the allocation of that income within ASI and AOE.
Den 22. april 2015 blev der afholdt et møde mellem Kommissionens tjenestegrene og Apple.
In addition, the Commission requested information on the management of the intellectual property licences held by ASI and AOE for the procurement, manufacturing, sales and distribution of Apple products outside of the Americas (hereinafter: the ‘Apple IP licences’) and whether employees of the Apple group were involved in such management.
Irland deltog i mødet, som navnlig omhandlede overskudsfordelingen mellem ASI og AOE.
Ireland replied by letter of 15 April 2015, providing all the requested information, including an annex submitted by Apple.
Den 7. maj 2015 blev der afholdt et møde mellem Kommissionens tjenestegrene og Irland.
In a second letter sent on the same day, Ireland agreed to a meeting with the Commission.
Den 20. maj 2015 indgav Irland bemærkninger til Apples bemærkninger til Kommissionens brev af 17. april 2015.
On 17 April 2015, the Commission sent a letter to Ireland responding to the latter's request of 25 February 2015 to clarify certain aspects of its investigation into the 1991 and 2007 rulings (hereinafter: the ‘letter of 17 April 2015’).
Den 27. maj 2015 indgav Apple alle referater og beslutninger fra både ASI's og AOE's bestyrelse for den ønskede periode som svar på Kommissionens e-mail af 23. april 2015.
The Commission requested Ireland to forward a copy of that letter to Apple.
Ved brev af 14. august 2015 indgav Irland sine bemærkninger til referatet af mødet den 7. maj 2015.
By email of 23 April 2015, the Commission invited Apple to comment on the letter of 17 April 2015.
Ved brev af 11. november 2015 anmodede Kommissionen Irland om yderligere forklaring af aktiviteterne i ASI, AOE og Apple Distribution International (»ADI«) for at få en bedre forståelse af de funktioner, som ASI's og AOE's hovedkontorer og deres respektive irske filialer udførte, og de risici, som disse bar.
In addition, the Commission requested Apple to provide the minutes of the meetings of ASI's board of directors for the same period for which board meeting minutes of AOE's board of directors had previously been provided.
Irland udtrykte i dette brev også bekymring over den måde, hvorpå undersøgelsen var forløbet.
By letters of 4 May 2015, Ireland and Apple replied to the letter of 17 April 2015.
Den 21. januar 2016 blev der afholdt et møde mellem Apple Inc.'s Chief Executive Office (»Apples CEO«), Cook, og konkurrencekommissær Margrethe Vestager, hvor også Irland deltog.
On 7 May 2015, Apple's letter was forwarded to Ireland for comment.
Ved brev af 17. februar 2016 udtrykte Irland igen bekymring over den måde, hvorpå undersøgelsen var forløbet, og anførte, at Kommissionen efter Irlands opfattelse havde tilsidesat reglerne om god forvaltningsskik og retten til forsvar.
On 20 May 2015, Ireland commented on Apple's observations on the letter of 17 April 2015.
Apple anførte i dette brev, at åbningsafgørelsen efter selskabets opfattelse anfægtede fordelingen af overskud til de irske filialer af ASI og AOE.
On 27 May 2015, Apple submitted all the minutes and resolutions of both ASI's and AOE's board of directors for the requested period in response to the Commission's email of 23 April 2015.
Ved brev af 8. marts 2016 anmodede Kommissionen […] om yderligere […] oplysninger […].
On 17 July 2015, Ireland replied to the Commission's email of 9 July 2015 stating, in particular, that it did not consider the draft minutes to present an accurate or comprehensive record of the 7 May 2015 meeting.
Den 14. marts 2016 fremsendte Apple […] endnu et brev, hvori selskabet udtrykte […] bekymring over sagens rimelighed.
In addition, Ireland attached an opinion prepared by Hon. John D. Cooke (hereinafter: the ‘Cooke opinion’).
Kommissionen besvarede dette brev den 20. april 2016 og sendte en kopi af sit brev til Irland.
By letter of 28 July 2015, the Commission responded to Ireland's letter of 17 July 2015.
Den 23. marts 2016 sendte Irland to breve til Kommissionen.
By letter of 7 September 2015, Apple provided its comments on the minutes of the meeting on 7 May 2015.
Ved brev af 22. april 2016 fremsendte Irland et brev fra Apple af 22. april 2016, hvorved Irland indgav oplysninger til Kommissionen som svar på Kommissionens anmodning om oplysninger af 11. november 2015 og […] af 8. marts 2016.
Apple also submitted an opinion prepared by Professor [Apple's advisor] (hereinafter: the ‘[Apple's advisor] opinion’).
Denne afgørelse vedrører to skatteafgørelser truffet af Irish Revenue den 29. januar 1991 og den 23. maj 2007 til fordel for ASI og AOE (»de anfægtede skatteafgørelser«).
After several exchanges of letters between Ireland and the Commission on 25 November 2015, 27 November 2015 and 2 December 2015 regarding the scope of the request for information and the deadline to reply, Ireland provided part of the requested information by letter dated 8 December 2015.
Ved de anfægtede skatteafgørelser godkendes ASI's og AOE's metoder til at fordele overskud til deres respektive irske filialer.
In that letter, Ireland also indicated that the missing information would be submitted later and that Apple is working on compiling the information requested.
I henhold til de anfægtede skatteafgørelser kan ASI og AOE fastlægge deres årlige selskabsskat i Irland ved at anvende de metoder til overskudsfordeling, som Irish Revenue godkendte ved disse afgørelser.
It also expressed its concerns in that letter about the manner in which the investigation had proceeded.
Ifølge oplysningerne fra Apple er det sidste regnskabsår, som er omfattet af afgørelsen fra 2007, 2014, som slutter den 27. september 2014.
On 21 January 2016, a meeting took place between the Chief Executive Office of Apple Inc. (hereinafter: ‘Apple's CEO’), Mr Cook, and the Commissioner for Competition, Ms. Vestager, at which Ireland was also present.
DE BEGUNSTIGEDE AF DE ANFÆGTEDE SKATTEAFGØRELSER
By letter dated 25 January 2016, Apple's CEO provided further clarifications regarding the points raised by Apple during the meeting on 21 January 2016.
APPLE-KONCERNEN
The Commissioner for Competition responded to that letter by letter of 29 February 2016.
Apple har hovedkvarter i Amerikas Forenede Stater (»USA«).
By letter of 17 February 2016, Ireland again expressed its concerns about the manner in which the investigation had proceeded, indicating that it considered the rules of procedural fairness and the rights of defence to have been breached by the Commission.
Apple designer, producerer og markedsfører mobile kommunikations- og medieanordninger, personlige computere og bærbare digitale musikafspillere.
By letter of 18 February 2016, Apple submitted additional clarifications regarding the points raised during the meeting on 21 January 2016.
Apple sælger sine produkter i hele verden via sine detailforretninger, onlineforretninger og direkte salgssteder og via eksterne mobiltelefonselskaber, grossister, detailhandlere og særlige forhandlere.
Apple indicated in that letter that it was their understanding that the Opening Decision challenged the profit allocation to the Irish branches of ASI and AOE.
Apple sælger til forbrugere, virksomheder og offentlige kunder i hele verden.
By letter of 8 March 2016, the Commission […] requested some additional […] information […].
Apple driver primært sin virksomhed på geografisk basis.
The Commission also addressed the concerns expressed by Ireland on 17 February 2016 on the scope of the investigation, by explaining that the subject-matter of the investigation consisted in examining whether the allocation of profit to ASI's and AOE's Irish branches endorsed by the 1991 and 2007 tax rulings gave rise to State aid.
De geografiske regnskabssegmenter er Amerika, Europa [8], Japan, Kina og det øvrige Asien-Stillehavsområde.
On 14 March 2016, Apple […] sent a further letter expressing […] concerns about the fairness of the proceedings.
I 2015 havde Apple på verdensplan en nettoomsætning på 233,7 mia. USD og en nettoindtægt på 53,4 mia. USD [9].
The Commission replied to that letter on 20 April 2016 and sent a copy of its letter to Ireland.
Dette beløb svarer i det væsentlige til udenlandske overskud, som ikke var skattepligtige [11].
The Commission replied to the letter of 6 May 2016 on 22 July 2016 and sent a copy of its letter to Ireland.
Apples globale virksomhed er opbygget omkring funktionelle nøgleområder, som administreres og ledes direkte fra USA af chefer med base i Cupertino, USA.
In response to the Commission's letter of 22 July 2016, Apple sent a letter to the Commission on 24 August 2016 expressing Apple's concerns about the fairness of the proceedings.
De funktionelle nøgleområder i Apple-koncernen er: Research and Development (»R&D«), Marketing, Operations, Sales og General and Administration.
On 23 March 2016, Ireland sent two letters to the Commission.
APPLES STRUKTUR I IRLAND
By its first letter, Ireland provided part of the information requested by the Commission in its letter of 8 March 2016 and stated that it would provide the remainder of the information on 22 April 2016.
Apple-koncernen har selskaber, som er etableret i Irland.
By its second letter, Ireland again expressed its concerns about the fairness of the procedure.
Blandt Apple-koncernens selskaber, som er etableret i Irland, kan der skelnes mellem selskaber, der er etableret i Irland, som også har skattemæssigt hjemsted i Irland, f.eks. ADI, Apple Operations og Apple Sales Ireland, og selskaber, der er etableret i Irland, men som ikke har skattemæssigt hjemsted i Irland, f.eks. AOI, ASI og AOE.
By letter of 22 April 2016, Ireland submitted a letter from Apple dated 22 April 2016 by which Ireland provided to the Commission the information in response to the Commission's request for information of 11 November 2015 and […] of 8 March 2016.
Af de Apple-koncernselskaber, som er etableret og har skattemæssigt hjemsted i Irland, og som har ansatte i Irland, har ADI kontraktligt fået til opgave af ASI at sikre distributionen af Apple-produkter uden for Amerika, Apple Operations anskaffer værktøjsudstyr, der anvendes af producenter, og indkøber komponenter og dele fra leverandører med henblik på salg til producenter, og Apple Sales Ireland støtter Apples salgsprogrammer lokalt i Irland.
On 24 May 2016, Ireland provided additional information to supplement its submission of 22 April 2016.
Af de Apple-koncernselskaber, som er etableret i Irland, men som ikke har skattemæssigt hjemsted i Irland, er ASI et 100 ejet datterselskab af AOE, som igen er et 100 ejet datterselskab af AOI, som igen er et 100 ejet datterselskab af Apple Inc., som er etableret i USA [12].
That information consisted of minutes of meetings of ASI's and AOE's board of directors which had previously not been provided.
AOE og ASI driver virksomhed i Irland gennem filialer.
FACTUAL AND LEGAL BACKGROUND
I figur 1 vises denne selskabsstruktur:
This Decision concerns two tax rulings issued by Irish Revenue on 29 January 1991 and on 23 May 2007 in favour of ASI and AOE (hereinafter ‘the contested tax rulings’).