natgillin/translations-raw huggingface dataset:
Det interkvartile interval betegnes af PwC og [Apples skatterådgiver] som armslængdeintervallet.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission EU:C:2006:416.
Se figur 10.
Commission Decision 2003/757/EC of 17 February 2003 on the aid scheme implemented by Belgium for coordination centres established in Belgium (OJ L 282, 30.10.2003, p. 25).
Se betragtning 217.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission EU:C:2006:416, paragraphs 96 and 97.
Punkt 3.57 i OECD's TP Guidelines fra 2010 anfører i denne forbindelse følgende: »It may also be the case that, while every effort has been made to exclude points that have a lesser degree of comparability, what is arrived at is a range of figures for which it is considered, given the process used for selecting comparables and limitations in information available on comparables, that some comparability defects remain that cannot be identified and/or quantified, and are therefore not adjusted.
Apple similarly submits, in its submission of comments on the Opening Decision, paragraphs 154 and 155, that the profit attribution exercise under Section 25 TCA 97 requires that the branch is considered as a ‘stand-alone entity’.
In such cases, if the range includes a sizeable number of observations, statistical tools that take account of central tendency to narrow the range (e.g. the interquartile range or other percentiles) might help to enhance the reliability of the analysis«.
Observations of Ireland on the Opening Decision, paragraphs 38 et seq.
PwC's ad hoc-rapport s. 12.
Observations of Apple on the Opening Decision, paragraphs 228 et seq.
Afsnit 8.2.2.2.
The Commission already made it clear in the Opening Decision that it did not apply the OECD TP Guidelines as a source of law, but rather relied on those guidelines as a reference document, while at the same time referring to the arm's length principle as interpreted by the Court of Justice.
Se punkt 51 i bilaget til kapitel IV i OECD's TP Guidelines fra 2010 og bilaget til Guidelines for Conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (»MAP APAs«) i OECD's TP Guidelines fra 1995.
In fact, after describing the OECD TP Guidelines and the arm's length principle, the Commission continues at recital 57 to state that ‘it is in the light of these general observations that the Commission will examine whether the contested tax rulings comply with the arm's length principle’.
Irlands bemærkninger til åbningsafgørelsen, punkt 130.
Observations of Ireland on the Opening Decision, paragraph 43.
I punkt 72 i sine bemærkninger til åbningsafgørelsen anfører Apple, at selskabet i perioden 1991-2006 løbende var i kontakt med Irish Revenue vedrørende selskabets organisationsstruktur og de irske filialers hovedaktiviteter i lyset af Irish Revenues generelle beføjelse til at overvåge overensstemmelsen med de irske skatteregler.
Observations of Ireland on the Opening Decision, paragraph 42, which make reference to an Irish Supreme Court judgment that reads: ‘It is an established rule of law that a citizen is not to be taxed unless the language of the statute clearly imposed the obligation.’
Dette kompenserer imidlertid ikke for det forhold, at en skattemyndighed efter et vist antal år bør foretage en ny vurdering ag, om aftalen stadig er gyldig eller bør revideres, især i lyset af Apple-selskabets betydelige udvikling i den pågældende periode.
(Texaco (Ireland) Ltd v. Murphy (Inspector of Taxes) [1991] 2 Irish Reports 449 at 454 (Supreme Court).
Der er tilsyneladende ingen dokumentation for disse påståede løbende kontakter, eftersom Kommissionen i sit brev af 8. oktober 2013 anmodede Irland om alle væsentlige elementer, der lå til grund for skatteafgørelserne.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission EU:C:2006:416, paragraph 81.
Punkt 4.142 i OECD's TP-retningslinjer fra 2010: »Provided the critical assumptions are met, an APA can provide the taxpayers involved with certainty in the tax treatment of the transfer pricing issues covered by the APA for a specified period of time.«
See Section 8.2.2.2.
Åbningsafgørelsen, betragtning 65.
See Section 8.2.2.3.
Apples bemærkninger til åbningsafgørelsen, punkt 159, 160 og 171.
See, for example, observations of Ireland to the Opening Decision, p. 7, according to which ‘[The Revenue manager who agreed the 1991 basis of profit attribution] attached critical importance to the fact that the Irish branches had no rights to, or interest in, the Apple intellectual property (IP) which was a significant source of the companies' income.’.
Irlands bemærkninger til åbningsafgørelsen, punkt 27.
See also extract from the interview of 30 November 1990, reproduced at recital 64, stating that ‘in [Apple's tax advisor]'s view the profit is derived from three sources-technology, marketing and manufacturing.
Hverken Irland eller Apple indgav eksempler på den »almindelige administrative praksis« for at påvise Irish Revenues angivelige faste afgørelsespraksis.
Only the manufacturing element relates to the Irish branch.’
Se betragtning 248.
See recital 329.
Se betragtning 84.
See recitals 159 and 200.
Se betragtning 78.
See recitals 113, 185, 195 and 213.
Irland fremlagde syv afgørelser vedrørende fordelingen af overskud til irske filialer af ni ikkehjemmehørende selskaber som svar på anmodningen om indgivelse af afgørelser om aktiviteter i Irland, der involverer den samme type skattespørgsmål som de anfægtede skatteafgørelser.
See paragraph 1.42 of the 2010 OECD TP Guidelines, reproduced in footnote 61.
Som svar på Kommissionens yderligere anmodning om at fremlægge alle afgørelser om overskudsfordeling truffet siden 2004 samt alle afgørelser, som blev truffet inden denne dato og stadig er i kraft, indgav Irland ti yderligere afgørelser, herunder fire afgørelser, der tilsyneladende vedrører overskudsfordeling til en filial (jf. betragtning 3 og 6).
Separate accounts can be nevertheless established for internal reporting purposes, although they do not constitute a legally binding delimitation of the possible claims on the assets and such accounts need not be audited or verified externally.
Disse to indgivelser anses derfor for at udgøre hele Irish Revenues afgørelsespraksis vedrørende overskudsfordeling til et integreret ikkehjemmehørende selskabs filial.
However, in the present case, even such an indicative and internal delimitation either did not exist or was not provided to Ireland at the time the contested tax rulings were requested.
Se betragtning 385.
The fact that ASI did not report separate accounts to Irish Revenue for the head office and the branch was confirmed by Ireland.
Se betragtning 387.
This was also the case for AOE.
Se betragtning 392.
See recital 101.
Se betragtning 391.
See also Point 14 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report: ‘As between unrelated enterprises, the determination of which enterprise owns assets and which bears risk is determined by legally binding contracts or other ascertainable legal arrangements.
Det er ikke nævnt i section 25 i TCA 97.
Similar considerations apply to associated enterprises providing those contracts or legal arrangements reflect the underlying reality […].
Sag C-6/12, P Oy, EU:C:2013:525, præmis 27.
Similarly, in a separate enterprise context no issues generally arise over determining which enterprise possesses the capital.
Se betragtning 2 og 6.
The factual, legal position in a PE context, on the other hand, is that there is no single part of an enterprise which legally owns the assets, assumes the risks, possesses the capital or contracts with separate enterprises.
Denne afgørelse foregriber ikke en eventuel konklusion efter statsstøttereglerne vedrørende den mulige ulovlige og uforenelige karakter af de skatteafgørelser, som er nævnt i nærværende afgørelse, bortset fra de afgørelser, der er truffet til fordel for ASI og AOE.
The legal position is thus unhelpful in a PE context, since Article 7(2) requires the PE to be treated as if it were a separate and independent enterprise, performing its own functions, assuming its own risk and owning or using assets on its own.
Hvis afgørelsens varighed ikke nævnes i beskrivelsen, skyldes det, at afgørelsen ikke selv indeholder en revisionsbestemmelse eller en anden henvisning til dens varighed.
It is therefore necessary under the arm's length principle of Article 7 to develop a mechanism for attributing risks, economic ownership of assets and capital to the hypothetically separate and independent PE, for associating with the hypothetically separate and independent PE the rights and obligations arising out of transactions between separate enterprises and the enterprise of which the PE is a part and for recognising and determining the nature of the dealings (i.e. the intra-enterprise equivalents of separate enterprise transactions) between the hypothetically separate PE and other parts of the enterprise of which the PE is a part.’, p. 14.
Se betragtning 373.
Ireland explained that the application of Section 25 TCA 97 requires Irish Revenue to exercise judgment by taking into account the particular facts and circumstances of each case which may include ‘the functions performed by any branch, its interest (if any) in the assets of the company, the nature and level of any risks assumed by the branch, and the overall contribution made by the branch to the company's profits.’
Den irske filials øvrige aktiviteter omfatter […].
Observations of Ireland on the Opening Decision, paragraph 21.
Omfanget af anvendelsen af den irske fabrik afgøres desuden uden for Irland.
Apple submits in its comments on the Opening Decision, paragraphs 154 and 155, that the profit attribution exercise under Section 25 TCA 97 is conducted on the basis of the following criteria: ‘(i) the branch's activities (in particular, the functions performed, the assets held and the risks borne by the branch), (ii) the value generated by those activities and the actual costs borne by the branch, and (iii) a comparison with other companies in a comparable sector or industry.’
Selskabet [B]'s hovedkontor har ifølge anmodningen om en skatteafgørelse licens fra moderselskabet […] til at sælge og producere […].
According to Apple, these key principles determined the application of Section 25 TCA 97 at the time of the contested tax rulings and continue to apply today.
Denne andel på 117 blev beregnet af skatterådgiveren med det formål at sikre hovedkontoret en passende betaling for dets rettigheder, som ifølge skatterådgiveren er 20 af omsætningen ud fra de almindelige royaltysatser for […].
See also, [Apple's advisor] opinion, as described in recital 204.
Disse tal blev beregnet på grundlag af prognoser snarere end historiske tal.
Apple's comments on the Opening Decision, paragraphs 154 and 155.
I anmodningen om en afgørelse forklares den anvendte metode imidlertid ikke yderligere, og den indeholder ingen oplysninger om en efterfølgende revision.
Letter from Ireland of 4 May 2015, p. 4.
Se betragtning 374.
See, for example, recitals 113, 163, 185, 188, 195, 204, 205, 209 and 210.
Margenen på 12,5 beregnes ud fra det gennemsnitlige forhold mellem den irske filials omkostninger i forhold til de samlede omkostninger.
See recital 114.
Det anvendte omkostningsgrundlag angives ikke, og de relevante omkostninger betegnes som »omkostningerne i forbindelse med driften« i anmodningen om en afgørelse.
See recital 50.
Selv om selskabet [E] kun havde adgang til patenter og intellektuelle ejendomsrettigheder i medfør af licensaftaler med forbundne selskaber, henvises der i anmodningen om en afgørelse til intellektuelle ejendomsrettigheder, som var i selskabet [E]'s besiddelse inden den planlagte omstrukturering.
In its review of the Irish rulings practice on profit allocation to the branch of a non-resident company (see recitals 384 to 396), the Commission identified situations of other companies incorporated but not tax resident in Ireland, but in the jurisdiction where those companies would have been managed and controlled.
Dette svarer til den femte OECD-metode snarere end til TNMM.
Tax residence of companies incorporated in Ireland was presented to be, for example, in […] (see Company [I]) and in […] (See Company [D]).
De irske filialers beskatningsgrundlag fastsættes som en procentdel af omkostningerne i disse sager, uanset om selskabet har anført, at en IP skal tages i betragtning i vurderingen, som f.eks. i anmodningen fra selskabet [A], hvor det anføres, at en IP skulle henføres til et sted uden for Irland, ligesom for selskabet [I], mens avancefordelingsmetoden fastholdes i en sag og ikke i en anden.
In a number of cases the tax residence was not specified in the ruling requests.
I anmodningen om en afgørelse anføres det, at »[koncernen] […] do not consider the activities of [selskabet [A]] in Ireland to be that of a mere »contract manufacturer«.
Apple's CEO stated ‘My understanding is there is not a tax residence for either-for any of the three subsidiaries that you just named [AOI, ASI and AEO]’ in Hearing of Offshore Profit Shifting and the U.S. Tax Code Part 2 (Apple Inc.) of the Permanent Subcommittee on Investigations of the US Senate, 21 May 2013.p.
Whilst the functional analysis […] has clearly demonstrated that the essence of the activities carried out in Ireland is manufacturing […] «.
See also Figure 7 of this Decision, reproducing an extract of ASI's 2012 annual report, which states ‘[t]he company is not tax resident in any jurisdiction’.
Dette omfatter f.eks. også den metode, der godkendes for ASI i afgørelsen fra 2007.
See recitals 51, 112 and 200.
Se betragtning 381.
See also Statements of Tim Cook, CEO of Apple, and Phillip Bullock, Head of Tax Operations, Apple Inc., in: Hearing of Offshore Profit Shifting and the U.S.
Jf. f.eks. forenede sager C-78/08-C-80/08, Paint Graphos m.fl., EU:C:2011:550, præmis 69.
Tax Code Part 2 (Apple Inc.) of the Permanent Subcommittee on Investigations of the US Senate, 21 May 2013. p. 41.
Apples bemærkninger til åbningsafgørelsen, punkt 216 ff.
See recitals 199 and 200.
Afsnit 8.2.2.3.
When presenting the calculation of the tax charge Apple begins by taking the overall accounting profit of ASI (in fiscal year 2007 approximately USD 1844 million) and applying the 12,5 % Irish tax rate for trading income to that overall profit to arrive at a theoretical corporation tax liability for ASI in Ireland (approximately USD 230 million).
Afsnit 8.2.3.1.
It then adds to that amount the tax charge related to interest income charged at the rate of 25 %.
Afsnit 8.2.3.2.
From the resulting theoretical amount of tax due under standard tax rate in Ireland, Apple deducts an amount set in such a manner so as to reduce the theoretical amount of the tax charge to the level of the tax charge endorsed by contested tax rulings for ASI's Irish branch (approximately USD 8,9 million).
Apples bemærkninger til åbningsafgørelsen, punkt 218.
This deduction of an amount of approximately USD 224 million is presented as an adjustment for ‘income taxed at lower rates’.
Forenede sager C-78/08-C-80/08, Paint Graphos m.fl., EU:C:2011:550, præmis 73.
A similar process is followed to arrive at the corporation tax liability of ASI's Irish branch in Figure 7, except that Apple applies a [1-5] % corporate income tax rate to ASI's overall accounting profit.
Apples bemærkninger til åbningsafgørelsen, punkt 219.
The [1-5] % figure is presented as the average tax rate for all jurisdictions in which ASI operates.
Afsnit 8.2.2.
No further detail or clarification is provided as to how the [1-5] % have been produced by Apple.
Afsnit 8.2.3.
It does not seem possible to reconcile the [1-5] % with any average of taxes applicable in jurisdictions where ASI operates, as ASI has a taxable presence only in Ireland.
Sag C-170/83, Hydrotherm, EU:C:1984:271, præmis 11.
See recital 258.
Se også sag T-137/02, Pollmeier Malchow mod Kommissionen, EU:T:2004:304, præmis 50.
See recital 272.
Sag C-480/09 P, Acea Electrabel Produzione SpA mod Kommissionen, EU:C:2010:787, præmis 47-55, og sag C-222/04, Cassa di Risparmio di Firenze SpA m.fl., EU:C:2006:8, præmis 112.
Such as the absence of employees, the absence of a permanent establishment and the absence of reference to any office facilities distinct from Apple Inc.
Se betragtning 47.
See recitals 113, 163, 189, 205 and 210.
Se analogt hermed sag 323/82, Intermills, EU:C:1984:345, præmis 11: »Det fremgår af de af sagsøgeren fremlagte oplysninger, at efter omstruktureringen kontrolleres såvel selskabet Intermills som de tre industriselskaber af den wallonske region, og at selskabet Intermills fortsat har en interesse i disse selskaber, efter at produktionsanlæggene blev overført til de tre nyoprettede selskaber.
Apple summarised the [Apple's advisor] opinion as regards the activities of the board meetings as follows: ‘AOE/ASI board minutes (…) show decision making regarding issues of key strategic importance for AOE/ASI, including dealing with (i) financial matters such as investment decisions, bank account authority and capital maintenance issues; (ii) the consideration and approval of the financial statements; and (iii) delegation of authority within certain parameters in respect of the business activities, all having taken place in the US and not in Ireland.’
Det må derfor fastslås, at de tre virksomheder i sagen, på trods af, at de hver især har status som selvstændige juridiske personer i forhold til det tidligere Intermills-selskab, tilsammen udgør en enhed, i hvert fald for så vidt angår den støtte, der er ydet af de belgiske myndigheder […]«.
Submission of 7 September 2015, p. 7; see recital 205.
Se også forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, EU:C:2006:416, præmis 102: »I lyset af disse elementer var det med rette, at Kommissionen vurderede, at reglerne om fastsættelse af den skattepligtige indkomst udgjorde en fordel for koordinationscentrene og de koncerner, som de tilhører.«
See recital 113.
Undtagelserne i traktatens artikel 107, stk. 2, vedrører: a) støtte af social karakter til enkelte forbrugere, b) støtte, hvis formål er at råde bod på skader, der er forårsaget af naturkatastrofer eller andre usædvanlige begivenheder, og c) støtte til visse af Forbundsrepublikken Tysklands områder.
The discussions in ASI's and AOE's board meetings of August 2013 where powers of attorney regarding the defence of IP would have been granted, concern an activity regarding the IP which, according to the CSA, neither ASI nor AOE were able to ensure.
Undtagelserne i traktatens artikel 107, stk. 3, vedrører: a) støtte til fremme af udviklingen af visse områder, b) støtte, der kan fremme virkeliggørelsen af vigtige projekter af fælleseuropæisk interesse eller afhjælpe en alvorlig forstyrrelse i en medlemsstats økonomi, c) støtte til fremme af udviklingen af visse erhvervsgrene eller økonomiske regioner, d) støtte til fremme af kulturen og bevarelse af kulturarven og e) støtte, der specificeres i Rådets afgørelse.
Therefore, delegating such activities to US employees of the group was in principle not necessary, as only Apple Inc. was allowed to defend the IP under the CSA even in the absence of any delegation.
Sag T-68/03, Olympiaki Aeroporia Ypiresies mod Kommissionen, EU:T:2007:253, præmis 34.
See recital 127.
Rådets forordning (EU) 2015/1589 af 13. juli 2015 om fastlæggelse af regler for anvendelsen af artikel 108 i traktaten om Den Europæiske Unions funktionsmåde (EUT L 248 af 24.9.2015, s. 9).
See Section 2.5.7.
Sag T-424/05, Italien mod Kommissionen, EU:T:2009:49, præmis 69, og sag T-231/06 og T-237/06, Nederlandene og NOS mod Kommissionen, EU:T:2010:525, præmis 50.
The minutes state that the […].
Se også sag T-242/12, (SNCF) mod Kommissionen, EU:T:2015:1003, præmis 345-367.
See Minutes of board meeting of ASI on […] August 2014, p. 7.
Se udvekslingen af bemærkninger mellem Irland og Kommissionen, jf. afsnit 7.1, 7.2, 7.4 og 7.5.
See recital 136.
Se udvekslingen af bemærkninger mellem Apple og Kommissionen, jf. afsnit 7.1, 7.2 og 7.3.
The overview table provided by Ireland on 22 April 2016 lists 57 ASI board meetings which took place from the first board meeting of ASI on 5 April 1990 until the end of the accounting period of 2014 (27 September 2014 according to the statutory accounts).
Kommissionens forordning (EF) nr. 794/2004 af 21. april 2004 om gennemførelse af Rådets forordning (EU) 2015/1589 om fastlæggelse af regler for anvendelsen af artikel 108 i traktaten om Den Europæiske Unions funktionsmåde (EUT L 140 af 30.4.2004, s. 1).
Additionally, Apple did not provide the summaries of board meetings provided to the US Senate, held from 2006 to 2012.
Se betragtning 1.
Apple referred to the summary in the submission of 15 April 2015 (see letter by Apple of 22 April p. 18).
Irlands første svar på Kommissionens anmodning om oplysninger, som vedrørte den irske skatteafgørelsespraksis på den ene side og indeholdt specifikke spørgsmål vedrørende ASI og AOE på den anden, er fra den 9. juli 2013.
The overview provided by Ireland in the form of a table does indeed not list 30 board meetings for the period 2006 to 2012 for which minutes have been provided by Ireland on the same day, 22 April 2016.
Irlands bemærkninger til åbningsafgørelsen, punkt 141 ff.
Minutes of 3 further board meetings which would have taken place over this period have been provided on 24 May 2016 by Ireland.
Forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, EU:C:2006:416.
Finally the table of board of directors meetings of ASI submitted by Apple to the US Senate and submitted by Ireland to the Commission on 15 April 2015, lists 5 further ASI board meetings having taken place between 2006 and 2010, for which minutes have not been provided to the Commission by Ireland at all.
Irlands bemærkninger til åbningsafgørelsen, punkt 90.
In both cases the number of board meetings per year for the period 1990 to end September 2014 is on average less than four per year.
Irlands bemærkninger til tredjeparters bemærkninger, punkt 22-41.
Additionally, based on the information submitted by Ireland on 22 April 2016, for the years 1993 to 1997 no board of directors meeting took place, decisions have been adopted only through written resolutions of the board of directors.
Apples bemærkninger til åbningsafgørelsen, punkt 300.
This would have been also the case for the year 2008 based on the information submitted on 22 April 2016.
Sag C-74/00 P og C-75/00 P, Falck og Acciaierie di Bolzano mod Kommissionen, EU:C:2002:524, præmis 140.
However, the reference to this business decision only seems to record the transfer as such, which is not related to the management of IP, but constitutes a mere reorganisation of activities, and no discussion on the price or conditions of the transfer seems to have taken place in the board.
Se forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, EU:C:2006:416, præmis 81, forenede sager C-106/09 P og C-107/09 P, Kommissionen og Spanien mod Government of Gibraltar og Det Forenede Kongerige Storbritannien og Nordirland, EU:C:2011:732, og sag C-417/10, 3M Italia, EU:C:2012:184, præmis 25, og kendelse i sag C-529/10, Safilo, EU:C:2012:188, præmis 18, se også sag T-538/11, Belgien mod Kommissionen, EU:T:2015:188, præmis 66.
This is confirmed by the [Apple's advisor] opinion, see recital 205.
Se forenede sager C-182/03 og C-217/03, Belgien og Forum 187 ASBL mod Kommissionen, EU:C:2006:416, præmis 95-97.
See point 12 of the Ireland's observations on the Opening Decision of 5 September 2014.
Kommissionens beslutning 2006/621/EF af 2. august 2004 om statsstøtte ydet af Frankrig til France Télécom (EUT L 257 af 20.9.2006, s. 11).
See, for example, meeting of 22 June 2010 of ASI's board, and meeting of 20 July 2009 of AOE, Table 4 and Table 5 respectively.
Irlands bemærkninger til åbningsafgørelsen, punkt 155 og 156.
In both meetings, powers of attorney were delegated to Ms. C. Kearney and Mr M. O'Sullivan, who are employees of Apple based in Ireland, according to the information in the statutory accounts of Irish-based Apple subsidiaries.