natgillin/translations-raw huggingface dataset:
Støtten tildeles dermed i henhold til den anfægtede skatteafgørelse hvert år, hvor erklæringen accepteres af skattemyndigheden i Luxembourg.
As explained in Recital 258, where an arm's length range is deemed to comprise of equally reliable results, it is appropriate to use a measure of ‘central tendency’, such as the median, to select the most appropriate point in the range.
I den aktuelle sag betyder dette, at kun støtte tildelt før den 24. juni 2004 udgør eksisterende støtte, eftersom den forældelsesfrist, der lægges fast i artikel 17 i forordning (EU) 2015/1589, blev afbrudt den 24. juni 2014, datoen hvor Kommissionen sendte et brev til Luxembourg, hvori den anmodede om information om alle afgørelser tildelt Amazon.
The Commission therefore considers it appropriate to apply a mark-up of 5 % to the external costs incurred by LuxSCS for the maintenance of its legal ownership of the Intangibles, as described in Recital 429.
Amazon forklarede, at selv om den anfægtede skatteafgørelse blev opnået i 2003, påbegyndte LuxOpCo ikke brug af ordningen for fastsættelse af transferpris, som blev endosseret deri, med henblik på at bestemme deres årlige selskabsskatlige ansvar i Luxembourg, før 2006.
In that way, an arm's length remuneration for LuxSCS's performance of services under the License Agreement is determined, so long as those costs actually reflect actual functions that were carried out by LuxSCS.
Al støtte, som blev tildelt LuxOpCo og Amazon-koncernen i kraft af den anfægtede skatteafgørelse, udgør derfor ny støtte.
Conclusion on the primary finding of an economic advantage
INGEN GENERELLE RETSPRINCIPPER FORHINDRER TILBAGESØGNING
In light of the foregoing analysis, an arm's length remuneration for LuxSCS under the License Agreement (i.e. the License Fee) equals the sum of Buy-In and CSA Costs incurred by LuxSCS in relation to the Intangibles, without a mark-up, plus any relevant costs incurred directly by LuxSCS as described in Recital 429 to which a mark-up of 5 % should be applied to the extent that those costs may be considered to reflect actual functions performed by LuxSCS.
Artikel 16, stk. 1, i forordning (EU) 2015/1589 fastsætter, at Kommissionen ikke skal kræve tilbagebetaling af støtten, hvis det vil være i modstrid med et generelt princip i unionens lovgivning.
That level of remuneration fits the economic reality of the controlled transaction as properly remunerating the functions performed by the parties thereto, taking into account the assets used and the risks assumed by them.
Luxembourg hævder, at principperne for retssikkerhed og berettigede forventninger står i vejen for tilbagebetaling i den aktuelle sag, for det første fordi Kommissionen med tilbagevirkende kraft anvender en angiveligt ny fremgangsmåde til fastsættelse af transferpris, og for det andet fordi Gruppen vedrørende Adfærdskodeksen (erhvervsbeskatning) og OECD's forum for skadelig skattepraksis havde forsikret Luxembourg om, at deres skatteafgørelsespraksis baseret på artikel 164, stk. 3, LIR og cirkulær er i overensstemmelse med OECD's adfærdskodeks og OECD's TP-retningslinjer.
It reflects what an independent party in a position similar to that of LuxOpCo would be willing to pay for the rights and obligations assumed by it under the License Agreement.
Retssikkerhedsprincippet er et generelt princip i EU-lov, som proklamerer forudsigeligheden af regler og deres retsvirkninger.
That level of remuneration provides LuxSCS with sufficient means to cover its payment obligations under the Buy-In Agreement and the CSA and the costs it incurs in the performance of its administrative functions (if any) over any given period.
Ifølge retspraksis forhindrer retssikkerhedsprincippet Kommissionen i at forsinke udøvelsen af dens magt på ubestemt tid.
LuxSCS would be ensured that remuneration in full on an annual basis, independently of LuxOpCo's business results (including periods in which LuxOpCo is loss-making).
Domstolen har også angivet, at det eneste grundlag, hvorpå dette princip i usædvanlige tilfælde kan påberåbes, er når Kommissionen åbenlyst har undladt at handle og tydeligvis har krænket sin pligt til omhu i forbindelse med udøvelse af sine tilsynsbeføjelser.
Such a level of remuneration appropriately reflects the fact that LuxOpCo develops, enhances, manages, and exploits the Intangibles in relation to Amazon's European retail and service business, takes all relevant strategic decisions in relation to that business, and assumes and controls the relevant risks in this respect, while LuxSCS does not perform any value adding functions in relation to the Intangibles or that business.
Når en foranstaltning er blevet bevilget uden at blive bekendtgjort, er det faktum, at Kommissionen har været skyld i en forsinkelse af indkrævning af tilbagebetaling, dog ikke i sig selv tilstrækkeligt til at kalde denne beslutning om tilbagebetaling retsstridig i henhold til retssikkerhedsprincippet.
Considering that this level of remuneration is lower than the level of remuneration for LuxSCS resulting from the transfer pricing arrangement endorsed by the contested tax ruling, according to which it was attributed the entire residual profit generated by LuxOpCo in excess of a routine remuneration for allegedly routine functions, the Commission concludes that the contested tax ruling conferred an economic advantage on LuxOpCo in the form of a reduction of its taxable base for Luxembourg corporate income tax purposes as compared to the income of companies whose taxable profit reflects prices negotiated at arm's length on the market.
Eftersom den anfægtede skatteafgørelse i den aktuelle sag aldrig blev bekendtgjort af Luxembourg til Kommissionen eller på anden vis gjort offentligt tilgængelig, kunne Kommissionen kun have hørt om dens eksistens, da Luxembourg besvarede dens anmodning om information den 4. august 2014.
SUBSIDIARY FINDING OF AN ECONOMIC ADVANTAGE
For det andet kan medlemsstaten ikke påberåbe sig princippet i tilfælde, hvor de har undladt at meddele Kommissionen om støtteforanstaltningen.
Without prejudice to the assessment in Section 9.2.1, the Commission considers, by way of a subsidiary line of reasoning, that even if Luxembourg were right to have accepted the unsubstantiated and inaccurate assumption that LuxSCS performed unique and valuable functions in relation to the Intangibles, which the Commission contests, the transfer pricing arrangement endorsed by the contested tax ruling still confers an economic advantage on LuxOpCo, since it is based on inappropriate choices leading to a reduction of that company's taxable income.
Eftersom Kommissionen aldrig gav præcise tilsagn til Luxembourg om, at den anfægtede skatteafgørelse ikke udgør støtte, og Luxembourg aldrig meddelte Kommissionen om den anfægtede skatteafgørelse, kan Luxembourg derfor ikke forlade sig på princippet om berettigede forventninger.
More specifically, the Commission identified the following inappropriate methodological choices underpinning the contested tax ruling that result in a taxable income for LuxOpCo that departs from a reliable approximation of a market-based outcome in line with the arm's length principle: (i) LuxOpCo was inaccurately considered to perform only ‘routine’ functions, as a result of which the whole of the residual profit was attributed to LuxSCS; (ii) the profit level indicator selected for the purposes of the transfer pricing arrangement endorsed by the contested tax ruling should have been based on total costs not operating expenses; and (iii) there is no economic justification for the inclusion of a ceiling in that transfer pricing arrangement.
Luxembourgs efterfølgende påstand om, at Kommissionen indførte en ny fremgangsmåde til fund af statsstøtte til den aktuelle sag, kan ikke accepteres.
Each of those inappropriate methodological choices independently lead to the conclusion that the transfer pricing arrangement endorsed by the contested tax ruling produces a result that departs from a reliable approximation of an arm's length outcome.
Eftersom en skatteafgørelse blot er en fortolkning af skattereglerne i en bestemt situation, som en skatteyder kan bero på for at fastsætte sin skattebyrde i en bestemt medlemsstat, gælder statsstøttereglerne nødvendigvis også for skatteafgørelser, hvilket utvetydigt anerkendes af Kommissionen i sin meddelelse fra 1998 vedrørende anvendelsen af statsstøttereglerne på foranstaltninger relateret til direkte beskatning (»meddelelsen fra 1998«).
For the reasons set out in Section 9.2.1, the Commission considers that the Luxembourg tax administration should not have accepted a transfer pricing arrangement based on the unsubstantiated and inaccurate assumption that LuxSCS performed unique and valuable functions in relation to the Intangibles.
For det andet indførte Kommissionen en række beslutninger fra 2002 til 2004, hvori den konkluderede, at flere skatteordninger i forskellige medlemsstater udgjorde statsstøtte, fordi de godkendte en metode til vurdering af den skattepligtige indkomst for visse kategorier af virksomheder, som afveg fra et pålideligt skøn af et armslængderesultat eller på anden måde var til fordel for visse multinationale koncerner under de almindelige regler for selskabsbeskatning.
Rather, the purpose of this assessment is to demonstrate that, even if that administration were right to have accepted that assumption, which the Commission contests, the contested tax ruling still confers an economic advantage on LuxOpCo since the transfer pricing arrangement it endorses is based on the three aforementioned inappropriate methodological choices which result in a lowering of LuxOpCo's taxable income as compared to companies whose taxable profit reflects prices negotiated at arm's length on the market.
Det, at en metode til vurdering af skattepligtig indkomst, som producerer et resultat, der afviger fra armslængdeprincippet, resulterer i tildelingen af statsstøtte til dens ydelsesmodtager(e), blev utvetydigt endosseret af domstolen i en retsafgørelse fra 2006.
LuxOpCo was incorrectly considered to perform solely ‘routine’ management functions
Luxembourg skriver yderligere, at de til mødet med Rådet (Økofin) den 27. maj 2011 udtrykkeligt fik bekræftet, at Luxembourgs skatteafgørelsespraksis set i lyset af indførelsen af de cirkulære ikke bør evalueres i henhold til Gruppen vedrørende Adfærdskodeksen, og at der i et møde med Gruppen vedrørende Adfærdskodeksen »ikke [er] noget behov for, at [Luxembourgs skatteforanstaltning for virksomheder beskæftiget med koncerninterne finansieringsaktiviteter] skal vurderes i forhold til adfærdskodeksens kriterier« udgør et præcist tilsagn i forhold til egnetheden af Luxembourgs generelle skatteafgørelsespraksis.
As explained in Section 9.2.1.2, far from performing solely ‘routine’ management functions, LuxOpCo performed a range of unique and valuable functions in relation to the Intangibles and Amazon's European business operations during the relevant period.
Disse skrivelser kan dog ikke accepteres som underbyggende for en påstand om hverken retssikkerhed eller berettigede forventninger.
Nevertheless, even if the Luxembourg tax administration were right to accept the unsubstantiated and inaccurate assumption that LuxSCS performed unique and valuable functions in relation to the Intangibles, the fact that LuxOpCo also performed such functions means that it was inappropriate to endorse a transfer pricing arrangement according to which the entire residual profit generated by LuxOpCo in excess of [4-6] % of its operating expenses was attributed to LuxSCS.
For det første har adfærdskodeksen og statsstøttereglerne forskellige formål: Mens adfærdskodeksens mål er at håndtere skadelig skattemæssig konkurrence mellem medlemsstaterne, søger statsstøttereglerne at tage sig af konkurrenceforvridning, som kommer af fordelagtig behandling af medlemsstater, også i form af skattelettelser, af bestemte virksomheder.
As explained in Recital 256, where both parties to the intra-group transaction make unique and valuable contributions to that transaction, the profit split method is usually considered a more appropriate transfer pricing method because in such a case independent parties would be expected to share the profits of the transaction in proportion to their respective contributions.
For det andet er adfærdskodeksen ikke et juridisk bindende instrument.
As further explained in that Recital, the OECD TP Guidelines describe two approaches to divide the combined profits among the associated companies: the contribution analysis and the residual analysis.
Den er et forum for medlemsstaterne til diskussion af foranstaltninger, som har eller kan have en signifikant betydning for beliggenheden af virksomheder i unionen.
Where both parties perform unique and valuable contributions and there are no less complex transactions that need to be priced separately, it is more appropriate to apply the contribution analysis for the attribution of combined profits; a residual analysis is appropriate if some less complex transactions exist.
Mens Gruppen vedrørende Adfærdskodeksen har en vis skønsbeføjelse, har Kommissionen ingen skønsbeføjelse, når det kommer til bestemmelse af, hvorvidt en skatteforanstaltning skal betragtes som statsstøtte, eftersom dette er et objektivt synspunkt.
In the contribution analysis, the combined profits are split on the basis of the relative value of the functions performed (taking account assets used and risks assumed) by each of the parties involved in the intra-group transaction being priced.
For det tredje blev adfærdskodeksen indført af Rådet (Økofin), ikke Kommissionen, og derfor kan den ikke binde Kommissionen i udførelsen af dens statsstøttekompetence.
Accordingly, in this case, where both LuxSCS and LuxOpCo are considered to perform unique and valuable functions in relation to the Intangibles, this method is preferred over the residual analysis, where one party is also remunerated for its routine functions in addition to the remuneration it receives for its unique and valuable contributions to the transaction.
For det fjerde betragter adfærdskodeksen de cirkulære på koncernintern finansiering generelt, mens denne beslutning undersøger en specifik skatteafgørelse tildelt til fordel for en specifik virksomhed, som ikke har forbindelse til koncernintern finansiering.
The application of the contribution analysis to the present case would have led to a remuneration for LuxOpCo corresponding to all the functions it performs (as set out in Sections 9.2.1.2.1 and 9.2.1.2.2), the assets used by it (as set out in Sections 9.2.1.2.3) and the risk assumed by it (as set out in Sections 9.2.1.2.4), which would have been greater than the remuneration resulting from the transfer pricing arrangement endorsed by the contested tax ruling, since that arrangement was based on the incorrect assumption that LuxOpCo performs solely ‘routine’ management functions.
Selv hvis disse cirkulære kunne siges ikke at give anledning til skadelig skattemæssig konkurrence, betyder det ikke, at en individuel afgørelse for fastsættelse af transferpris tildelt Amazon ikke gør.
Consequently, by endorsing that transfer pricing arrangement, the contested tax ruling confers an economic advantage on LuxOpCo, since it results in a lowering of LuxOpCo's taxable income as compared to companies whose taxable profit reflects prices negotiated by contrast at arm's length on the market.
Dette medfører, at en aftale til mødet med Gruppen vedrørende Adfærdskodeksen hverken kan binde eller begrænse Kommissionens handlinger i forbindelse med udøvelsen af dens egen magt, som den tildeles af traktaten på området for statsstøtte.
Inappropriate choice of operating expenses as profit level indicator
Det samme gælder for de aftaler, der blev indgået den 6. december 2011 i OECD Forum, som angiver, at »følgende 10 regimer ikke behøvede yderligere undersøgelse […] Luxembourg — Analyse af forudbetalt skat for koncernintern finansiering«.
Even if the Luxembourg tax administration were right to accept the unsubstantiated and inaccurate assumption that LuxSCS performed unique and valuable functions in relation to the Intangibles, and even if it were subsequently right to accept that LuxOpCo performed solely ‘routine’ management functions, the Commission considers the choice of a profit level indicator based on operating costs in the transfer pricing arrangement endorsed by the contested tax ruling to be inappropriate.
OECD er ikke en institution under unionen, og unionen er heller ikke medlem af OECD, og dens konklusioner, som ikke er bindende, kan ikke binde unionens institutioner.
As explained in Recital 550, the choice of profit level indicator in the application of the TNMM must reflect the value of the functions performed by the tested party in the controlled transaction, taking into account the assets used and the risks assumed by it, it must be based on objective data, and it must be capable of being measured in a reasonably reliable and consistent manner.
Ud over langt fra at give et præcist tilsagn undlod OECD også at undersøge Luxembourgs skatteanalyse for koncernintern finansiering yderligere.
While the contested tax ruling endorsed a transfer pricing arrangement with a mark-up on operating expenses as profit level indicator, as proposed in Amazon's letter of 23 October 2003, the TP Report in fact determined a mark-up on total costs as the profit level indicator for the independent companies considered as comparables for the application of the residual profit split method.
Det er derfor umuligt at drage nogen form for konklusion eller følgeslutning ud fra dette udsagn, hvad angår anvendelsen af statsstøttereglerne på den anfægtede skatteafgørelse, hvilket er en individuel afgørelse vedrørende fastsættelse af transferpris, som ikke har noget at gøre med koncernintern finansiering.
Asked to explain this apparent inconsistency, as well as another inconsistency in the TP Report where the results of the comparables search were presented as a percentage of sales rather than as a percentage of total costs, Amazon confirmed that the comparables analysis indeed resulted in a mark-up as a percentage of total costs, rather than in a mark-up as a percentage of sales or operating expenses.
Amazon påberåber sig på samme måde princippet om berettigede forventninger og hævder, at Kommissionens undersøgelse var baseret på en ny tilgang til statsstøttereglerne.
Amazon argued that, regardless of this inconsistency, the result is substantially the same, since the companies used as comparables do not report substantial COGS and operating expenses are the main component of their total costs.
Kommissionen har allerede forklaret i betragtning 626, hvorfor den påstand er uberettiget.
That argument is at odds with the TP Report's choice of comparables in the first place, since LuxOpCo does report substantial COGS.
For at et krav om berettiget forventning kan godtages, skal forventningen være opstået forud for Kommissionens handling i form af præcise tilsagn.
In fact, it is inherent to the business model of LuxOpCo as retailer that COGS constitute the largest component of total costs of the company.
Dette betyder, at den berettigede forventning skal stamme fra en tidligere adfærd hos Kommissionen, som f.eks. allerede havde indført en beslutning for den samme eller en identisk støtteordning.
Therefore, selecting companies which, contrary to LuxOpCo, do not report substantial COGS, would indicate an inappropriate choice of comparable companies, since they lacked some of the characteristics inherent to LuxOpCo's functional profile.
Amazon henviste ikke til nogle sådanne handlinger fra Kommissionens side, men påstod i stedet, at »anvendelsen af statsstøttereglerne på individuelle skatteafgørelser for fastsættelse af transferpris aldrig har været omfattet af noget tidligere udsagn fra Kommissionen«.
In any event, several companies selected for the comparables analysis in the TP Report do, in fact, report significant COGS.
Kommissionen minder i denne forbindelse om, at statsstøtte er et objektivt synspunkt, således at selv hvis der ikke fandtes beslutninger inden 2015, der erklærede, at individuelle skatteafgørelser gav anledning til statsstøtte, så betyder det ikke, at sådanne afgørelser ikke kan give anledning til statsstøtte.
Since total costs is a broader base than operating expense, if the outcome of the comparables search in the TP Report had been applied to LuxOpCo's total costs and not its operating expenses, its resulting annual taxable income would have been higher than the remuneration agreed in the contested tax ruling.
Under alle omstændigheder har Kommissionen indført en række beslutninger, der erklærer, at ordninger, som fraviger armslængdeprincippet, giver anledning til statsstøtte, og den har indført en række beslutninger, der erklærer, at individuelle skatteforanstaltninger udgår statsstøtte.
This is because operating expenses exclude the costs related to raw materials and COGS and COGS are the main variable component of LuxOpCo's costs.
Amazon påberåber sig også princippet om lige behandling og hævder, at Amazon ville være den eneste virksomhed ud af mange, som var underlagt den samme skattemæssige behandling, der skulle godtgøre ulovlig støtte.
The difference is demonstrated in Table 20.
Domstolen har dog allerede taget med i betragtning, at det faktum, at andre virksomheder tildeles statsstøtte, selv konkurrenter, er irrelevant for bestemmelse af, hvorvidt en bestemt foranstaltning udgør statsstøtte.
Table 20
Eftersom tilbagesøgning er den logiske konsekvens af eksistensen af retsstridig støtte, må dette a fortiori gælde for tilbagebetalingen af den retsstridige statsstøtte.
Comparison of LuxOpCo's profit determined based on the contested tax ruling and calculated similarly to the profit level indicator used for comparable entities in the transfer pricing report
Alt i alt er der ingen generelle retsprincipper, som forhindrer tilbagesøgning i den aktuelle sag.
Profit attributed to LuxOpCo according to the contested
METODE TIL TILBAGEBETALING
Profit of LuxOpCo at [4-6] % of total costs (no ceiling/foor)
Formålet med en stats forpligtelse til at ophæve retsstridige støtteforanstaltninger, som Kommissionen anser for uforenelige med det indre marked, er at genoprette den oprindelige konkurrencesituation på markedet.
According to the comparables search in the TP Report, a mark-up on total costs would produce a remuneration for LuxOpCo in line with the arm's length principle.
I den sammenhæng har Domstolen fastslået, at dette mål er nået, når modtageren har tilbagebetalt de beløb, der er givet i ulovlig støtte, hvorved modtageren mister den fordel, der var opnået på markedet i forhold til konkurrenterne, og situationen fra tiden før ydelsen af støtte er genoprettet.
Consequently, by endorsing a transfer pricing arrangement based on a mark-up on operating expense, the contested tax ruling confers an economic advantage on LuxOpCo by inappropriately lowering its annual taxable income.
Ingen bestemmelser i EU-lovgivningen kræver, at Kommissionen, når den påbyder, at en støtte, der er erklæret uforenelig med fællesmarkedet, skal tilbagebetales, skal fastsætte den nøjagtige størrelse af de tilbagebetalingspligtige støttebeløb.
Inappropriate inclusion of a ceiling in the transfer pricing arrangement
Det er derimod tilstrækkeligt, at Kommissionens afgørelse indeholder anvisninger, hvorved afgørelsens adressat uden overdrevne vanskeligheder selv kan fastslå beløbet.
The Commission also considers the transfer pricing arrangement's inclusion of a ceiling to determine LuxOpCo's taxable base to produce an outcome that departs from a reliable approximation of a market-based outcome.
Ifølge EU-lovgivningen skal tildelt ulovlig støtte blot tilbagesøges for at genoprette den tidligere situation, og tilbagesøgningen skal ske i overensstemmelse med nationale retsregler.
More specifically, according to that arrangement, LuxOpCo's arm's length remuneration cannot exceed 0,55 % of its annual sales.